| Author: | Persic, M. |
| Title: | Importance of the budget for the hotel management |
| Journal: | Ekonomicke Rozhlady
1997 : 1, p. 53-67 |
| Index terms: | ECONOMICS BUDGET HOTEL MANAGEMENT |
| Language: | eng |
| Abstract: | Entrepreneurs and managers of all hierarchy ranks can manage a business system only on the basis of precise, complete, understandable and timely information. Prognostic pieces of information on the future earnings, expenses and results occupy a special place. Their most integral form of presentation is the budget. The process of budget-making calls for familiarity with specific qualities of the scope of activity, the principles of the accounting theory and method, provisions of the International accountancy standards, systems and methods of cost accounting, and the results as well as the criteria of their international comparison. |
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