دور نظام محاسبة التكاليف في التخطيط والرقابة في الفنادق الصغيرة والمتوسطه في عمان

Abstract

Abstract this research handled with the role of cost-accounting in small and medium hotels in Amman city. The research problem represented in the need to develop the cost-accounting system in tourism sector. This research aimed to estimate the actual cost ofhelping to rationalize the cost of tours; thus contributing to the development of the tourism sector. The researcher depended to test the following hypothesis: 1. The costing system at hotel organization doesn't provide the necessary information for the management. 2. The costing system at hotel organization doesn't accomplish the administration and accounting control. 3. The costing system at hotel organization doesn't provide the necessary information for planning. The research depended on deductive and inductive technique and the analytical and historical description in order to collect the study data. The researcher reached a results that proved the truth of the hypothesis, and put some important recommendations, and the results are: 1. The costing system at hotel organization does provide the necessary information for the management. 2. The costing system at hotel organization does accomplish the administration and accounting control. 3. The costing system at hotel organization does provide the necessary information for planning. According to the research results, the researcher recommended the following: '

The Necessity of developing cost-accounting systems at hotels, which correspond with the new trends in development administration business systems. The necessity of providing the accounting department at hotels with the best modern ‘technology tools in order to accomplish it tasks effectively and completely. Providing the cost accounting department at hotels with the best experience and qualifications, because of the importance of its tasks and activities.