Income accounting of hotel services in the system of management

Abstract

This article presents the research of new consistent and systematic approaches to the accounting process. Maily,  it consideres the implementation of hotel services in today's conditions of technological environment and information competition, taking into account the specific features and industry specifics of hospitality businesses. On the enterprises of the hotel industry the formation of income from providing such services for its economic essence is a continuous process. That is each phase of the guest cycle makes a its significant contribution to the total revenue of the hotel. The basic directions of improvement of accounting for revenue from the sale of hotel services accordinf to  selected major areas of return property are revealed. The basis of analytical income accounting according to segment sales can be put  a  socio-economic criteria during the allocation of segment of sales.