Някои акценти от целите и техниките на бюджетирането в хотелиерската дейност
Certain Highlights of the Budgeting Objectives and Techniques of the Hospitality Industry

Summary/Abstract: Budgeting, as one of the most widely used methods of managerial accounting, is highly prevalent in the hospitality industry. A number of empirical studies have been conducted about the budgeting practices of different countries in the hospitality industry. The main aspects of these studies, which concern the objectives and techniques of budgeting can be grouped into six areas - budgeting responsibility, budgeting objectives, budgeting approaches, periods of budgeting, duration of preparation for budgeting, and review of budgets.

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