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ACCOUNTING AND INFORMATIVE NATURE OF FINANCIAL SANCTIONS IN THE ACTIVITIES OF TOURIST COMPANIES

Автор: Редактор on .

UDC 657.1:338.486.2
 
VYSOCHAN Oleh,
Candidate of Sciences (Economics), Associate Professor at the Department of National University Lvivska Politechnika
 
ACCOUNTING AND INFORMATIVE NATURE OF FINANCIAL SANCTIONS IN THE ACTIVITIES OF TOURIST COMPANIES
 
The article suggested classification features of financial penalties in settling payments in tourism business and introduced the  concept of temporal airbags. We also analyzed the factors influencing the size of penalties in the activities of tourist services. In order to organize the methodological foundations of accounting of tourist activities scheme for accountings when making accrual and payment of penalties was offered.
 
 ACCOUNTING AND INFORMATIVE NATURE OF FINANCIAL SANCTIONS IN THE ACTIVITIES OF TOURIST COMPANIES