Since 2014
Applying Activity Based Costing In Tourism Services In Uzbekistan
European Journal of Business and Economics
View Archive Info| Field | Value | |
| Title |
Applying Activity Based Costing In Tourism Services In Uzbekistan
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| Creator |
Eshtaev, Alisher; Tashkent State University of Economics
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| Subject |
Costing, cost management, duration, intensity drivers, customer, transfer expenses, expense-activity-dependence matrix.
L83 |
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| Description |
The paper studied opportunities of applying activity based costing and management (ABCM) at tourism firms in Uzbekistan. The present accounting practice is analyzed and critically studied, the scientific research done to show the advantages and disadvantages of using present methods of accounting, and need to implementation of more responsive and innovative financial settings in today’s dynamic business environment is proven. The methods of Cooper’s 2-stage implementation, Activity-Product-Dependence matrix by Roztocki were used for Planet Tour Co. ABCM is recommended as accurate cost management of products or services in tourism firms in Uzbekistan.
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| Publisher |
CBU, o.p.s.
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| Contributor |
—
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| Date |
2011-04-01
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article analysis |
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| Format |
application/pdf
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| Identifier |
https://ojs.journals.cz/index.php/EJBE/article/view/96
10.12955/ejbe.v2i0.96 |
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| Source |
European Journal of Business and Economics; Vol 2 (2011)
1804-9699 10.12955/ejbe.v2i0 |
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| Language |
eng
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| Relation |
https://ojs.journals.cz/index.php/EJBE/article/view/96/101
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| Rights |
Copyright (c) 2011 Alisher Eshtaev
https://creativecommons.org/licenses/by/3.0/ |
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