| Issue |
SHS Web Conf.
Volume 67, 2019
Fifteenth Scientific and Practical International Conference “International Transport Infrastructure, Industrial Centers and Corporate Logistics” (NTI-UkrSURT 2019)
|
|
|---|---|---|
| Article Number | 03010 | |
| Number of page(s) | 6 | |
| Section | Logistics Technologies at Transport and Industry Enterprises | |
| DOI | https://doi.org/10.1051/shsconf/20196703010 | |
| Published online | 15 October 2019 | |
Accounting and analytical base for management of logistic flows in tourism business
1 Simon Kuznets Kharkiv National University of Economics, Department of accounting and business consulting, 61001 Kharkiv, Ukraine
2 Simon Kuznets Kharkiv National University of Economics, Department of tourism, 61001 Kharkiv, Ukraine
* Corresponding author: elena_prokopishin@ukr.net
The paper grounds that the existing potential of the tourism industry of Ukraine can be realized through the introduction of efficient logistic approaches for the development of tourism and recreation and management of tourist enterprises. Based on modern knowledge of the theory and practice of tourism management, a logistic strategy in tourism business serves for the creation of tourism product which is highly competitive in the global market due to implementation efficient management decision upon each component of the logistics system of the company. The paper reveals the essence and major functions of accounting and analytical subsystem of logistic management of tourism companies that enables to shorten the duration of the operating cycle, improve the quality and expand the range of travel services, and increase the flexibility of the travel service. The paper concludes that efficient accounting and analytical subsystem of logistic management gives travel companies wide opportunities to gain competitive advantages on global travel market.
© The Authors, published by EDP Sciences, 2019
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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