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FEATURES OF ACCOUNTING PROCESS ORGANIZATION THE COSTS AT THE SANATORIUM COMPLEXES.

Tatyana Vitalevna Grechkina*, Evgenia Vladimirovna Golushko, Diamanta Dmitrievna Galcheva, Lyudmila Vladimirovna Krasnyuk, and Elena Aleksandrovna Kosinova

The article describes the features of the organization of the accounting process and the principles of cost management at the enterprises of the sanatorium-resort complex of Russia, reflects the specifics of calculating the cost of sanatorium-resort services and features of formation of accounting policies in organizations of this sphere, analyzes the average cost structure of hotel and sanatorium-resort enterprises, justified the need introduction of accounting and analytical system in the activities of sanatorium-resort organizations in order to improve I their competitiveness. Keywords: cost, sanatorium, resort, complex, accounting, analytical, system.

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