호텔기업의 비용계정과목 회계처리 사례연구

As our national economy advances and our national income grow except recent time, our desire for tourism grows, too. And with the tourism industry vitalizing, the hotel industry does, too. As recent circumstance of business is not good, the management of enterprises is very difficult.As hotel industry is also one of enterprises, it has to survive the competition war between so many enterprises. Therefore it is required that it has to have reasonable and efficient management. Even though we can say that accounting department takes up one of the most important function among those of several management departments, Korean hotel industry's accounting field has no concrete standard set up for it yet. As a consequence, it carries several major problems such as financial statement's chaos and misleading of users of accounting information.In the relation revenue - expense - profit , well designed accounting system is cocerned with accurate departmental income, accurate measurement, reasonable allocating expenses, accurate profit, responsibility accounting. Solving these problems, USALI suggested well designed hotel accounting system clearly. So, this study's purposes are to study and point out factors involving the solution of these problems and to study reasonable allocation expenses, and to study undistributing - distributing operating expenses of sample korea deluxe independent hotel.