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BUSINESS INFORM №4-2017

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33

Section: Economics of Trade and Services
UDC 657.01(075.8)338.48 (043.3)
Momont T. V.
The Influence of Diversification Processes on Organization of Accounting of the Tourism Industry Actors (p. 210 - 215)

The article is aimed at determining whether the diversification processes can influence organization of accounting of the tourism industry actors. Impact of the diversification strategy of enterprise’s activity on organization and methods of accounting has been researched. Means of diversification that are being implemented through accounting have been defined. The process of diversifying the activity of tourism enterprise has been graphically presented. There is a need for applying the Program for diversification of activity of tourism enterprise by the enterprises in the tourism sphere, structure of which has been proposed. The «Accounting organization» section of this document discloses the operational and strategic activities that are being undertaken in the area of accounting.
Keywords: tourism industry, diversification, accounting organization.
Fig.: 2. Tabl.: 1. Bibl.: 10.

Momont Tetiana V. – Candidate of Sciences (Economics), Senior Lecturer, Department of Finance, Accounting and Taxation, Zhytomyr Branch of Kyiv Institute of Business and Technology (2 Komertsiina Str., Zhytomyr, 10029, Ukraine)
Email: [email protected]

Article is written in Ukrainan
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Reference to this article:
Momont, Tetiana V. (2017) “The Influence of Diversification Processes on Organization of Accounting of the Tourism Industry Actors.” Business Inform 4:210–215.


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