عنوان مقاله :
دور نظام محاسبة التكاليف في تطوير الصناعة السياحية في مملكة البحرين دراسة نظرية وتطبيقية
پديد آورندگان :
العلكاوي, طلال جيجان جامعة العلوم التطبيقية - كلية العلوم الادارية - قسم المحاسبة, البحرين
چكيده عربي :
Hotel activity is nowadays considered to be the most important economic activity, as
its success depends on the success of its management and understanding the nature of
administrative organization, as well as the efficiency of human factor and the accuracy of
the accounting system are used together with the data provision. The importance of the
present study lies in its emphasis on the necessity of cost accounting system’s
independence from other accounting systems. The study aims at demonstrating the
importance of using cost accounting system by tourist facilities in the Kingdom of Bahrain;
and how to benefit from the findings and deal with them. Due to tourist facility
departments, no clear vision of how much information cost accounting system may provide,
and so many obstacles that face its application, the study developed a set of hypotheses.
These hypotheses focus on the role of cost accounting in determining the cost of tourism
product, and in providing accurate information to serve the management, besides hotel
facilities' need for cost accounting system commensurate with the nature of their work. In
order to determine the extent to which these hypotheses achieved, a questionnaire was
designed and distributed on a sample study. A statistical, descriptive method was used in
the analysis of the results. The study reached several conclusions, the most significant is
that the majority of hotels in the Kingdom of Bahrain do not apply cost-accounting system;
the thing which negatively affecting the profitability of the hotel, beside lack of qualified
accounting cadre and the difficulty of access to the data regarding the tourism sector. The
study suggested that the standard form the American Activity Hotel of (1990). The study
has also recommended the need to design an integrated system for cost accounting in hotels
and the providing qualified accounting staff to carry out this system in the light of the
application of the standard American model, which relies on accounting responsibility.
چكيده لاتين :
Hotel activity is nowadays considered to be the most important economic activity, as
its success depends on the success of its management and understanding the nature of
administrative organization, as well as the efficiency of human factor and the accuracy of
the accounting system are used together with the data provision. The importance of the
present study lies in its emphasis on the necessity of cost accounting system’s
independence from other accounting systems. The study aims at demonstrating the
importance of using cost accounting system by tourist facilities in the Kingdom of Bahrain;
and how to benefit from the findings and deal with them. Due to tourist facility
departments, no clear vision of how much information cost accounting system may provide,
and so many obstacles that face its application, the study developed a set of hypotheses.
These hypotheses focus on the role of cost accounting in determining the cost of tourism
product, and in providing accurate information to serve the management, besides hotel
facilities' need for cost accounting system commensurate with the nature of their work. In
order to determine the extent to which these hypotheses achieved, a questionnaire was
designed and distributed on a sample study. A statistical, descriptive method was used in
the analysis of the results. The study reached several conclusions, the most significant is
that the majority of hotels in the Kingdom of Bahrain do not apply cost-accounting system;
the thing which negatively affecting the profitability of the hotel, beside lack of qualified
accounting cadre and the difficulty of access to the data regarding the tourism sector. The
study suggested that the standard form the American Activity Hotel of (1990). The study
has also recommended the need to design an integrated system for cost accounting in hotels
and the providing qualified accounting staff to carry out this system in the light of the
application of the standard American model, which relies on accounting responsibility.
كليدواژه :
نظام محاسبة التكاليف , منشآت سياحية , التكاليف في النشاط الفندقي , الأنموذج الموحد الأمريكي للنشاط الفندقي
عنوان نشريه :
تنميه الرافدين
