A STRATÉGIAI KÖLTSÉGSZÁMVITEL MÓDSZERTANÁNAK RELEVANCIÁJA ÉS ALKALMAZÁSA A HAZAI SZÁLLODAIPAR VÁLLALKOZÁSAINAK KÖRÉBEN

Abstract

It is characteristic of our days that the decision makers due to the changes that occur in the financial milieu
require more and more information. This surplus of information can lead to the expansion of an already
acquired knowledge, to a change in attitude or to the application of new methods. On the competition list of
the globalized world and under the pressure of financial success the CEOs of enterprises are required to
analyse their cost accounting, to re-examine the applied method of prime cost calculation, to follow the
changes in expenses. This is especially true for the enterprises of the lodging industry related to tourism,
which can be characterized by inflexibly modifiable capacity levels that need big investments.
The paper attempts to assess the relevance of the strategic approach and methodological resources of cost
accounting, their general use and application among the domestic enterprises of the lodging industry based
on the methodological frame of the USALI.