出版社：Sveučilište u Rijeci, Fakultet za menadžment u turizmu i ugostiteljstvu, Opatija
摘要：The goal of this paper is to present the achieved development level of managerial accounting in the Croatian hotel industry. The research was conducted on sample of 42% of all Croatian hotels. This sample also presents regional structure, organisation status, size, ownership structure and organisation form. The fact that the predominant methods are traditional cost allocation-methods shows us that accounting is still oriented to the external users. In most cases, the results from the previous periods are used as the comparative value in the control of actual costs. The research has shown that financial statements are prepared on monthly basis for top management. It is absolutely necessary to put additional effort into improving the cost allocation methods and techniques, through implementing modem systems and methods of management accounting. Only in such circumstances the accounting information could be presented to lower levels of management on weekly or daily basis. Managerial accounting is the framework for development of responsibility accounting, which is based on specifics of hospitality industry and accounting standards of the “Uniform System of Accounts for the Lodging Industry” (USALI). Reporting systems should be adjusted to the information required by each level of management (especially in area of current and particular reports). The conducted research indicates the necessity for intense implementing of the USALI on the level of responsibility centres. This would ensure the transparency of the managing information and possibility of their comparison. The individual goals should be in accordance with global goal, and the results comparable with similar hotel enterprises in the environment. This would eventually improve the overall competition of a particular hotel enterprise on the global tourist market.
