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The Managerial Decision In Tourism Related To The Tax Information And The Accounting Reports

Author

Listed:
  • MARIUS BOITA

    ("VASILE GOLDIS" WESTERN UNIVERSITY OF ARAD, ROMANIA)

  • BOBY COSTI

    ("VASILE GOLDIS" WESTERN UNIVERSITY OF ARAD, ROMANIA)

  • ANDREI ANGHELINA

    ("VASILE GOLDIS" WESTERN UNIVERSITY OF ARAD, ROMANIA)

Abstract

This paper refers to accounting reports, and information provided by the accounting process by which accounting information is produced and disseminated. It emphasizes and underlines the role and importance of accounting reports and information provided by them in the analysis and management decisions in tourism. Management decisions on the quantity, quality and timing of information provision depends on the cost and benefits of accounting information production and dissemination. Development of correct decisions by the users of accounting information depends on the quality and quantity of accounting information provided by the accounting reports.

Suggested Citation

  • Marius Boita & Boby Costi & Andrei Anghelina, 2014. "The Managerial Decision In Tourism Related To The Tax Information And The Accounting Reports," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 0, pages 394-397, May.
    • Handle: RePEc:cbu:jrnlec:y:2014:v:special:p:394-397
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    Citations

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    Cited by:

    1. Marius Boiţă & Luminiţa Păiușan, 2020. "Forming of Founding Sources of the Tourism Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 567-572, August.
    2. Dorel MATEȘ & Eduard AJTAY & Antonela SANDU (URSACHI), 2015. "Accounting Information Indispensable Source For The Discovery Of Tax Evasion In The Field Of Products Subject To Excise," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 9, pages 71-75, December.

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