Financial Accountant Versus Managerial Accountant in the Hotel Business System

dc.contributor.authorZubac, Ivanaen
dc.date.accessioned2018-10-05T21:02:20Zen
dc.date.available2018-10-05T21:02:20Zen
dc.date.issued2012en
dc.description.abstractFrom 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 industryen
dc.identifier.issue1en
dc.identifier.urihttp://hdl.handle.net/10919/85255en
dc.identifier.volume16en
dc.language.isoenen
dc.publisherTURIZAMen
dc.rightsIn Copyrighten
dc.rights.urihttp://rightsstatements.org/vocab/InC/1.0/en
dc.subjectfinancial accountanten
dc.subjectmanagerial accountanten
dc.subjectmanagementen
dc.subjectdecision makingen
dc.subjecthotel business systemen
dc.titleFinancial Accountant Versus Managerial Accountant in the Hotel Business Systemen
dc.typeArticleen
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