Koszty w przedsiębiorstwach hotelarskich
Costs in enterprises from hotel industry

Summary/Abstract: The aim of the article is to present the problems of classification, grouping and calculating costs in the hotel industry. The article uses the analysis of literature and the elements of qualitative research entities, based on a focused group interview. The research shows that Polish hotels should pay special attention to aspects of shaping proper pricing policy because it determines profitability. The study indicated that there are reasonable actions to develop the hotel industry standard for accounting and cost accounting in particular, together with the calculation of cost of production services.

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