MANAGEMENT COST ACCOUNTING IN TOURIST ORGANIZATIONS
The presented article shows the objective necessity of organizing management accounting in tourist organizations and substantiates the relevance of the issues under consideration. Based on the analysis of the opinions of leading domestic scientists-economists, the author reveals the essence of management accounting and its role in making effective management decisions in a competitive environment. Having considered the features of tourism activities, the integrated system, the author believes that properly organized and functioning management accounting in tourism organizations should be based on a unified information and analytical system for making management decisions, and proposes an integrated approach for accounting for production costs, differentiating the accounting system into financial and management based on the use of automated information systems and focused on the choice of strategic goals of economic and financial development of an economic entity. To ensure the economic relationship between financial and management accounting, the so-called screen accounts are used, or reflecting accounts, as which they can use reserve numbers from 30 to 39, in order to determine the financial result, enter a special account 27 “Results of production activities” Of all the modern methods of accounting for costs and calculating the cost of production for the purpose of management accounting in economic entities of the tourism industry, the author suggests using the comparison method with the best indicators of competitors (Benchmarking) and keeping management accounting by centers of origin and by centers of responsibility In conclusion of the study, the author proposes that the techniques and methods of accounting for costs in management accounting, which are necessarily selected by a tourist organization, should be recorded in an order on accounting policy, as an internal standard governing accounting in an organization.