Touristikkostenrechnung

The textbook illustrates, through practical examples, how tourism companies can structure their financial accounting. It explains all the important background information needed to understand management accounting and implement it effectively in practice. The centerpiece of the second edition is the complete redesign of the chapter on cost type and allocation accounting, along with the associated tasks and solutions. In practice, it can be observed that financial and operational accounting are coming closer together. Therefore, the reconciliation of company to operational success was chosen as the starting point, and the imputed cost types have now been integrated into this framework.