engleski

Responsibility Accounting Information System of the Tourism Enterprises in the 21st Century

The basic idea behind responsibility accounting information system is that each manager's performance should be judged by how well he/she manages those items, and only those items under his/her control. In effect, segment reporting in responsibility accounting must personalise accounting information, by looking at costs from a personal control atandpoint.

responsibility accounting; standard cost; segment reporting; tourism; 21st century

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