Development of accounting distribution model and cancellation costs, agreed with the conception of marketing life cycle of tourism products

Abstract

The relation between the accounting system and the system of commodity production and circulation through the conceptual foundations of the life cycle of a product (service) is decided. The influence of the characteristics of the activities related to the provision of travel services and tourism product for the specific methodology of accounting of tourism is analysed. It has been proved the necessity of upgrading the existing accounting treatment for the write-off of costs according to the stages of the life cycle tourism products: introduction, growth and development, maturity and saturation decline. A theoretical model of the cancellation costs under the marketing concept of the life cycle of the tourist product and its graphical representation are worked out. It has been determined three key problems of the effective application of the model in practice: the calculation of the duration of each stage of the life cycle of the tourism product , development of specific methods of distribution of accumulated expenditures for the reporting period and the implementation methods of reflection of costs accrued accounts. For their solution it is proposed: the basic criteria for the start of each stage of the life cycl can be considered the emergence of the tendency to decrease or increase in sales of tourism products for the effective distribution of the sum of costs accumulated in the first two stages of the product life cycle;use of the method of reduction of income with a corresponding adjustment of the target; the cost reporting period related to income earned in future periods to accumulate on the account 39 and write off the stage of maturity and saturation of the tourism product in terms of sub-costs accumulated during the development and implementation of tourism products and costs more than the value of the proceeds received in step growth and development of tourism products. The positive properties of the implementation of the concept of life cycle tourism product in system planning, accounting and control of the company are shown in the article.