Облік фінансового забезпечення туристичного підприємства

Світлана Король and Олександр Туник
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Світлана Король: KNUTE - Kyiv National University of Trade and Economics

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Abstract: The article conducted profound analysis of the financial provision of tourism enterprises as object of accounting. Characterized the features of the legislation and a financial provision of tourism companies in Ukraine. Proposed the mechanism of improvement of accounting financial provision of tourist enterprises.

Keywords: financial provision; tourism activity; bank guarantee; accounting in tourism; tourism enterprise; accounting; фінасове забезпечення; туристична діяльність; банківська гарантія; облік в туризмі; туристичне підприємство; бухгалтерський облік (search for similar items in EconPapers)
Date: 2014-03-03
Note: View the original document on HAL open archive server: https://hal.science/hal-01584801
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Published in Збірник наукових праць Хмельницького кооперативного торговельно-економічного інституту. Науковий журнал № 7.2014. Економічні науки, 2014, pp.286-295. ⟨10.5281/zenodo.495723⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01584801

DOI: 10.5281/zenodo.495723

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