Financial Accountant Versus Managerial Accountant in the Hotel Business System

Zubac, Ivana

Financial Accountant Versus Managerial Accountant in the Hotel Business System

dc.contributor.author	Zubac, Ivana	en
dc.date.accessioned	2018-10-05T21:02:20Z	en
dc.date.available	2018-10-05T21:02:20Z	en
dc.date.issued	2012	en
dc.description.abstract	From the perspective of financial or managerial accountant, subject of interest in this paper is the relationship of financial and managerial accounting in the hotel business. Being necessary functions within the business system of hotel company, their mutual connection as well as their differences are explained. The management of hotel company makes decisions based on accounting information from both parts of accounting. As support to hotel management in decision-making, financial accountant provides financial information about past events, while managerial accountant provides non-financial information oriented toward future. The example above is just one out of many specific tasks, which are performed by accountants of specific part of hotel accounting system. Without their support, the management could not make correct and timely decisions with certainty. The importance of the roles of financial and managerial accountant is reflected through need for a wide knowledge in the field of accounting in specific business conditions of hotel industry	en
dc.identifier.issue	1	en
dc.identifier.uri	http://hdl.handle.net/10919/85255	en
dc.identifier.volume	16	en
dc.language.iso	en	en
dc.publisher	TURIZAM	en
dc.rights	In Copyright	en
dc.rights.uri	http://rightsstatements.org/vocab/InC/1.0/	en
dc.subject	financial accountant	en
dc.subject	managerial accountant	en
dc.subject	management	en
dc.subject	decision making	en
dc.subject	hotel business system	en
dc.title	Financial Accountant Versus Managerial Accountant in the Hotel Business System	en
dc.type	Article	en
dc.type.dcmitype	Text	en