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Modeling Accounting Policies for the Hospitality Industry in the Context of Globalization
Nesterenko I. V., Kovalevska N. S., Sokolova E. B.

Nesterenko, Irina V., Kovalevska, Nadiia S., and Sokolova, Eugenia B. (2020) “Modeling Accounting Policies for the Hospitality Industry in the Context of Globalization.” Business Inform 6:212–218.
https://doi.org/10.32983/2222-4459-2020-6-212-218

Section: Accounting and Auditing

UDC 657.2:005.44:640.4

Abstract:
The article is aimed at substantiating the organizational and methodical provisions, elaborating practical recommendations to improve the accounting policy of the hospitality industry enterprises. An optimization model of the accounting policy of hotel enterprises is proposed, allowing to identify the accounting-analytical resources of management in terms of the allocated reporting economic segments and on their basis to form reporting by the hotel segments. Developing the theory of costs classification, it is determined that the grouping of costs be appropriate to carry out by the most significant hotel segments, which meets the tasks of costs management, based on the characteristics of the hotel activity, creates conditions for economic substantiation of the goals of the structural units. Expediency of the maximum integration of the hotel’s accounting policy in accordance with international standards and national regulations that define the specifics of its formation is proved. In order to improve the costs management process of the hotel industry enterprises by segment, a sub-accounts system to the account 23 «Production» is recommended, wherein the second-order sub-accounts match the basic, supportive and additional level of services, and the third-order accounts match the enterprise’s production services. The proposed accounting policy model allows for rationalizing the process of formation of information resources at different levels of the hotel enterprise management and developing methodical principles for reflecting hotel services in accounting in accordance with the requirements of both international and national financial reporting standards.

Keywords: accounting policy, hotel, accounting, modeling, costs.

Fig.: 4. Tabl.: 1. Bibl.: 10.

Nesterenko Irina V. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Finance and Accounting, Kharkiv State University of Food Technology and Trade (333 Klochkіvska Str., Kharkіv, 61051, Ukraine)
Email: [email protected]
Kovalevska Nadiia S. – Candidate of Sciences (Economics), Associate Professor, Professor, Department of Commodity Science, Trade and Product Quality Management, Kharkiv State University of Food Technology and Trade (333 Klochkіvska Str., Kharkіv, 61051, Ukraine)
Email: [email protected]
Sokolova Eugenia B. – Candidate of Sciences (Engineering), Associate Professor, Department of Commodity Science, Trade and Product Quality Management, Kharkiv State University of Food Technology and Trade (333 Klochkіvska Str., Kharkіv, 61051, Ukraine)
Email: [email protected]

List of references in article

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Pryanichnikova, I. “Pervyy shag k MSFO: novaya uchetnaya politika“ [The First Step to IFRS: New Accounting Policies]. Balans, no. 63 (2007): 31-34.
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“MSBO (IAS) 8. Oblikovi polityky, zminy v oblikovykh otsinkakh ta pomylky“ [IAS 8. Accounting Policies, Changes in Accounting Estimates and Errors]. https://zakon.rada.gov.ua/laws/show/929_020
Yancheva, L. M., Herasymova, N. S., and Levina, M. V. Oblik i audyt hotelnykh posluh [Accounting and Audit of Hotel Services]. Kharkiv: KhDUKhT, 2013.
Illiashenko, K. V. “Informatsiinyi aspekt oblikovoi polityky“ [Information Aspect of Accounting Policy]. http://конференция.com.ua/pages/view/307
Shchyrba, M. “Problemy dokumentalnoho oformlennia oblikovoi polityky pidpryiemstva ta shliakhy yikh vyrishennia“ [Problems of Documenting the Accounting Policy of the Enterprise and Ways to Solve Them]. Ekonomichnyi analiz, no. 5 (2010): 380-384.
Kucherenko, T. “Rehlamentuvannia oblikovoi polityky finansovoi zvitnosti“ [Regulation of Accounting Policy of Financial Reporting]. Bukhhalterskyi oblik i audyt, no. 5 (2009): 24-34.
Lebedzevych, Ya. V. “Vplyv oblikovoi polityky pidpryiemstva na dokhody i rezultaty diialnosti“ [The Impact of Accounting Policies of the Enterprise on Income and Results of Operations]. Visnyk ZhITI, no. 15 (2001): 155-162.

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