THE ACCOUNTING TREATMENT OF TOURISM SERVICES CASE STUDY OF ROMANIA
THE ACCOUNTING TREATMENT OF TOURISM SERVICES CASE STUDY OF ROMANIA

Summary/Abstract: Business success depends, primarily, on the path a travel agency is about to choose that can be a mediator, a reliable partner and an opportunist. A name in tourism is made with patience, constant effort and quality services, which imply a very good preparation in the field. The trust inspired by the travel agent to the client and the previous experiences he had with other agencies is also of utmost significance. Beyond the theoretical parts travel manuals offer, travel agency-tourist has to be seen as a relationship of trust between those who provide travel services and the recipients. Online travel packages purchasing registered a very significant growth, tourism tending to become virtually biggest industry on the internet. With this in mind, we found it necessary to treat the accounts of travel companies in Romania, which are not prepared to make a financial effort to make their online advertising the main way to promote. The central role of agencies will maintain or decrease depending on several variables: the relationships between companies, consumer habits, laws which protect the consumer, the relationship between the various tourist services etc.

• Details
• Contents