АНАЛИЗЪТ “РАЗХОДИ-ОБЕМ-ПЕЧАЛБА” ФАКТОР ЗА ПОДОБРЯВАНЕ УПРАВЛЕНИЕТО НА ТУРИСТИЧЕСКОТО ПРЕДПРИЯТИЕ
ANALYSIS "EXPENDITURE-VOLUME-PROFIT" – A FACTOR GOR IMPROVING THE MANAGEMENT OF TOURISM ENTERPRISE

Author(s): Radka Abadjieva, Iva Nikiforova
Subject(s): Economy
Published by: Международно висше бизнес училище
Keywords: Breakthrough income; difference between sales revenue and variable costs
Summary/Abstract: Managerial accounting covers all reporting information that is processed, transmitted and used for internal management purposes. In the short term, an enterprise's activity can be predicted on the basis of the interaction between four factors: sales volume, unit cost, variable and fixed costs based on the cost-to-profit ratio. The report reflects this dependence, taking as an example a hotel enterprise.

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