ANALYTICAL CAPABILITIES OF THE "DIRECT-COSTING" MANAGEMENT ACCOUNTING SYSTEM WHEN MAKING MANAGEMENT DECISIONS IN THE FIELD OF HOTEL BUSINESS

Abstract

The article examines the problem of information and analytical support for operational and strategic management decisions based on the "direct costing" management accounting system. It is substantiated that the use of accounting and analytical information, which is formed within the framework of the legally regulated financial accounting system, at many domestic enterprises in the field of hotel business, can lead to the adoption of erroneous management decisions, since a number of key economic indicators that are formed in the financial accounting system according to by the principle of the concept of "absorption costing", in particular, indicators of full production cost and financial results (gross, operating, net profit), does not meet the criterion of relevance. It is substantiated that in the service sector, in connection with the lack of capitalization of costs in the balance of goods and material values, there are prerequisites for the organization of an integrated system of financial and management accounting, that is, there is an opportunity to combine the principles of "absorption costing" and "direct costing" in a single system , because the "effect of temporary differences" inherent in the field of material production does not arise between the result in financial and management accounting. It has been proven that the necessity of using the "direct costing" system at hotel business enterprises stems from the fact that the legally regulated system of accounting and calculating full costs ("absorption costing") due to the fictitious inclusion of fixed costs in the cost of costing objects makes such a cost irrelevant when making both operational and strategic management decisions. It is proved that in the framework of the analysis of the production and sales program, for the purposes of evaluating the profitability of accommodation services, it is necessary to be guided not by the indicator of gross profit, formed in accordance with the requirements of national standard, but by the indicator of marginal profit and marginal profit 1 (after covering direct fixed costs), which, in turn, allows you to correctly predict the short-, medium- and long-term economic consequences of withdrawing the hosting service from the market. The advantages of using the indicators of the "direct costing" system in the formation of the optimal price policy at the hotel business enterprises, which, with fixed production capacity and constancy of fixed costs, allow optimizing the marginal profit of the enterprise due to the selection of the optimal price, are substantiated.