Particular Features of the Revenue and Expenditure in Tourism Activities of Travel Agencies
Abstract
The formation, structure and size of expenditures and revenues depend heavily on technological and organizational and technical peculiarities, and the industry in which the entity. This finding explains why entities varies from one industry to another and even within the same industry which, whether in certain types of expenditure and revenue, whether it generates economic operations have a different weight which leads to structure and different size of expenditure and revenue.References
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*** Law no. 571/2003 Conjunction with HG no.44 / 2004 regarding the Fiscal Code rules for the application, updated by HG nr.791 / 3.08.2010
***. Romanian Fiscal Code, art. Alin.1- 152 Special scheme for travel agents
*** Law no. 571/2003 Conjunction with Government Decision No. 77 of February 5, 2014.
[2] Bogdănoiu, C. (2013). Management control-performance management tool of the economic entity. Review of General Management, 17(1): 201-208.
[3] Iacob, C., Pârvu, C. (2009). Intangible investments and performance of SMEs. Munich Personal RePEc Archive mpra.ub.uni-muenchen.de.
[4] Simionescu, S. (2012). Review on accounting of revenue related to net turnover of the SMEs, Journal of Applied Economic Sciences, Volume VII, 3(21): 291-302.
*** Law no. 571/2003 Conjunction with HG no.44 / 2004 regarding the Fiscal Code rules for the application, updated by HG nr.791 / 3.08.2010
***. Romanian Fiscal Code, art. Alin.1- 152 Special scheme for travel agents
*** Law no. 571/2003 Conjunction with Government Decision No. 77 of February 5, 2014.
Published
2016-11-14
How to Cite
SIMIONESCU, Silvia.
Particular Features of the Revenue and Expenditure in Tourism Activities of Travel Agencies.
Journal of Environmental Management and Tourism, [S.l.], v. 5, n. 1, p. 63-69, nov. 2016.
ISSN 2068-7729.
Available at: <https://journals.aserspublishing.eu/jemt/article/view/399>. Date accessed: 18 apr. 2024.
Section
Journal of Environmental Management and Tourism
Keywords
revenues; expenses; travel; travel agency; services; tourism activities; brokerage operations
Copyright© 2023 The Author(s). Published by ASERS Publishing 2023. This is an open access article distributed under the terms of CC-BY 4.0 license.