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Applying Activity Based Costing In Tourism Services In Uzbekistan

Author

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  • Alisher Eshtaev

    (Tashkent State University of Economics)

Abstract

The paper studied opportunities of applying activity based costing and management (ABCM) at tourism firms in Uzbekistan. The present accounting practice is analyzed and critically studied, the scientific research done to show the advantages and disadvantages of using present methods of accounting, and need to implementation of more responsive and innovative financial settings in today’s dynamic business environment is proven. The methods of Cooper’s 2-stage implementation, Activity-Product-Dependence matrix by Roztocki were used for Planet Tour Co. ABCM is recommended as accurate cost management of products or services in tourism firms in Uzbekistan.

Suggested Citation

  • Alisher Eshtaev, 2011. "Applying Activity Based Costing In Tourism Services In Uzbekistan," European Journal of Business and Economics, Central Bohemia University, vol. 2(0), pages 26-301:2, September.
    • Handle: RePEc:aad:ejbejj:v:2:y:2011:i:0:p:26-30
    DOI: 10.12955/ejbe.v2i0.96
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    More about this item

    Keywords

    Costingcost management; duration; intensity drivers; customer; transfer expenses; expense-activity-dependence matrix.;
    All these keywords.

    JEL classification:

    • L83 - Industrial Organization - - Industry Studies: Services - - - Sports; Gambling; Restaurants; Recreation; Tourism

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