Conference paper
https://doi.org/10.20867/thm.7.1-2.7
POSSIBILITIES AND LIMITATIONS FOR THE INTRODUCTION OF THE USALI STANDARD IN THE SLOVENE HOTEL COMPANIES
Gordana Ivankovič
; Turística - Faculty of Tourism, Portorož, Slovenia
Nada Klobučar
; Faculty of Economics Ljubljana, University of Ljubljana, Slovenia
Darjana Vidic
; Faculty of Economics Ljubljana, University of Ljubljana, Slovenia
Abstract
Currently, Slovenia does not have the bases for the introduction of a uniform system of accounts for monitoring business performance in the hotel industry, called the USALI standard ("Uniform System of Accounts for The Lodging Industry"), which allows comparison of an individual hotel to similar hotels in a closer and wider area, has been the principal finding of the research ordered by the Slovenian Tourist Board and conducted by the Faculty of Economics, University of Ljubljana. The aim of the research was to examine the possibilities of the direct use of the USALI standard in Slovenia as well as about the necessary changes of the existing situation in the area of accounting records and other records in the hotel industry, so that the performance of the Slovene companies could be compared to the average of the hotel industry in the world, Europe and individual countries.
Keywords
hospitality; Accounting; USALI
Hrčak ID:
181695
URI
Publication date:
30.12.2001.
Visits: 1.854 *