Record Details

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
 
Creator Eshtaev, Alisher
 
Subject Costing
cost management
duration
intensity drivers
customer
transfer expenses
expense-activity-dependence matrix.
L83
 
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.
 
Publisher CBU, o.p.s.
 
Date 2011-04-01
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
analysis
 
Format application/pdf
 
Identifier https://ojs.journals.cz/index.php/EJBE/article/view/96
10.12955/ejbe.v2i0.96
 
Source European Journal of Business and Economics; Vol 2 (2011)
1804-9699
10.12955/ejbe.v2i0
 
Language eng
 
Relation https://ojs.journals.cz/index.php/EJBE/article/view/96/101
 
Rights Copyright (c) 2011 Alisher Eshtaev
https://creativecommons.org/licenses/by/3.0/