Экономические науки / 7.Учет и аудит.

PhD Manachyns’ka J., PhD, Evdoschak, V.

Chernivtsi Trade and Economic Institute Kiev National Trade and Economic University, Ukraine

Cost accounting method of the guest cycle phases and their origin

Evaluated characteristics of accounting production costs of hotel product, identified the specific impact of the hotel industry enterprises to choose the method of accounting of costs and calculation of the cost of hotel services, cost accounting explored in structural subdivisions hotels. But the organizational structure of the modern hotel industry enterprise necessitates adjustment under her range of areas of cost accounting of grouping objects as the actual (real) and fictitious places of origin and to form with information of hotel management in general [1].

Addressed the issue of methodological studies, the definition and organization of accounting overhead. The hotel, improved classification of the main costs of hotel management companies on the basis of the optimal structure and design of the hierarchical system of classification criteria in line with management tasks; industrial technologies adapted to the method of accounting for costs of production and sales of hotel services for cost centers using the system proposed sub-forms and analytical information. Notably, because the technology cycle guest has a significant impact on the cost of isolating classifications of the hotel, it is therefore appropriate deepen the range of their selection in accordance with its phase structure, that there is a need to continue research in this area [2].

During the accounting cost domestic hotel management company governed by the PAS 16 «Costs», and methodological recommendations on planning, accounting and calculation works (services) in enterprises and organizations of housing and communal services [1].

Overall, the researchers estimate approaches, the current regulatory framework, literature and current accounting practices at the domestic enterprises hotel industry revealed a number of issues concerning cost accounting, which should include:

- lack of reasonable the relationship between the characteristics of hotel services, organization management and cost accounting practices of their provision;;

- rational choice of a single object of cost accounting and costing (media costs) hotels;

- imperfect nomenclature of expenditure that are used by enterprises of hotel economy;

- discrepancy objectives of the method of calculating the total cost of hotel services;

- the lack of internal reporting that provides management information needs [2].

Service technology for enterprises of hotel economy is characterized by cycles – repetition process consistent customer service since its arrival to the final out. The technological cycle of customer service – a unified standard range of services with a particular sequence of the provision, which intends to use the client, which offers a means of placing the customer while at the hotel [2].

According approach S.I. Baylyk, workflow hotel services conventionally divided into four stages: the arrival – booking (Reservation); arrival (Arrival), registration (Sheck in Procedure) and accommodation (Accommodation); Accommodation (Staying) and customer service; departure (Departure). The costs arise at all stages of the process, ie company guest hotel industry cycle [3].

In light of the above, the purpose of rational planning, accounting and cost analysis hotel management companies, as signs of the classification of expenses should have in the application for the purposes of control «phase of the guest cycle». Grouping costs under this classification features to create favorable conditions for a clear allocation of costs on the relevant phases of the cycle guest and effective cost management at each of them, as well as provide an opportunity to determine the contribution of each to the formation of the cost of hotel services [4].

In phase costs arising booking central reservation system for hotel rooms, including costs of registration applications department for booking, including: material costs (paper and stationery, forms of applications for Reservation respective category, advertising booklets and printouts of hotel complex guides to hotel services etc.); labor costs on the reservation agents and other staff of the central reservation system; deductions for social events Reservations personnel; depreciation of special equipment and devices central reservation system; other costs (this article is worth noting costs of communication services, as booking is mainly based on mobile communication services, Internet, email, etc.) [1].

Literature (in language original):

1. Маначинська Ю.А. Облік і аналіз фінансових результатів у готельному господарстві [Текст] : монографія / Ю. А. Маначинська ; Київ. нац. торг.-екон. ун-т, Чернів. торг.-екон. ін-т. – Ч. : Місто, 2014. – 424 с.

2. Маначинськая Ю.А. Организация учета издержек за фазами гостиничного цикла / Ю.А. Маначинская // Современные проблемы экономики, менеджмента и маркетинга : Сб. тез. докл. за материалами ХХ Междунар. науч.-практ. конф., (г. Нижний Тагил, 06 – 07 июня 2014 г.). – Российская Федерация : Нижний Тагил, НТИ УрФУ, 2014. – С. 104 – 109.

3. Байлык С. И. Гостиничное хозяйство. Организация, управление, обслуживание : [учеб. пособ.] / С. И. Байлык. – [3-е изд., стереотип]. – К. : Дакор, 2008. – 288 с.

4. Маначинська Ю.А. Облік витрат на виробництво готельного продукту // Ю.А. Маначинська // Вісник соц.-екон. дослідж. Одеськ. держ. екон. ун-ту. – 2010. – №38. – С. 313–320.