Features in implementations of financial calculations in tourim sector enterprises
Features in implementations of financial calculations in tourim sector enterprises

Summary/Abstract: This article is focused on issues related to specific characteristics of financial calculations in tourism sector enterprises. Features of calculations in this sector arise from the differences in tourism products and services, time distribution of tourism flow and the level of capacity utilization. The implementation of financial calculations in tourism sector enterprises has two main aims: taking into account of all costs related to tourism products and services, their proper allocation and quantification. Mentioned aims of calculations are basic prerequisites for real and exact estimation of product and service prices in the sector. It is also important to specify that final price of this product and service is formed not only as a result of quantification of all costs but also it is influenced by the tourism market supply and demand. Elaborated issues in this paper notify the importance of implementation of financial calculations in this sector regarding the better price estimation, improvement in controlling process of internal operations and managing of capacity utilization in tourism sector enterprises.

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