African Journal of
Business Management

  • Abbreviation: Afr. J. Bus. Manage.
  • Language: English
  • ISSN: 1993-8233
  • DOI: 10.5897/AJBM
  • Start Year: 2007
  • Published Articles: 4139

Article in Press

THE ROLE OF THE COST ACCOUNTING OF TRANSPORT SERVICES AND METHODS FOR THEIR INCLUSION IN THE COST OF TOURISM PRODUCTS

Mutabarchik Temirkhanova

  •  Accepted: 10 June 2020
This article shows Statistical community, methodology of research, sampling method explores the calculation of travel costs for travel agencies in tourism organizations, as well as the criteria and methods for their inclusion in the cost of tourism. And also discusses issues the development of the tourist sphere in Uzbekistan and the advantages of theoretical bases in the regulatory and legal basis of accounting, as well as a result of an exploratory and deductive analysis to simplify the procedure for correctly calculating the financial result in travel companies, offers were made, and conclusions were drawn from the studies.

Keywords: Auto services, cost accounting, cost allocation, product cost, travel products, travel packages.