"Mo\u017Enosti zachycov\u00E1n\u00ED n\u00E1klad\u016F vynalo\u017Een\u00FDch v souvislosti s poskytov\u00E1n\u00EDm slu\u017Eeb v cestovn\u00EDm ruchu"@cs . "RIV/62156489:43110/07:00113370!RIV10-MSM-43110___" . "Konvoj" . . . . "Travel agencies serve the travel services in the field of travel industry. There are incurred costs of travel service and revenues are realized. Allocation of costs to the travel service is the most significant problem of costs recording and service cost calculation. The paper is aimed to possible ways to costs recording in the connection to the particular travel service. The acts, decrees and Accounting Standards related to this area were used as the theoretical sources. There were designed possible ways to the related costs recording in travel agencies. The way of the cost recording in the travel agency is related to the organizational structure of the travel agency. The topical functional accounting system in the Czech Republic is based on classification by nature of costs (materials and consumables, services, personnel expenses etc.). There are primal, external and simply costs. This kind of cost classification satisfies especially external users' needs, it is appropriate to comparison and"@en . "Possible Ways of Costs Recording in Connection with Travel Services Providing"@en . . "435479" . . "Mo\u017Enosti zachycov\u00E1n\u00ED n\u00E1klad\u016F vynalo\u017Een\u00FDch v souvislosti s poskytov\u00E1n\u00EDm slu\u017Eeb v cestovn\u00EDm ruchu"@cs . "Svoboda, Patrik" . . . "Possible Ways of Costs Recording in Connection with Travel Services Providing"@en . . . "Z(MSM6215648904)" . . . . . "travel service; travel agency; management accounting; cost allocation"@en . "V oblasti cestovn\u00EDho ruchu podnikaj\u00ED cestovn\u00ED kancel\u00E1\u0159e a cestovn\u00ED agentury. Cestovn\u00ED kancel\u00E1\u0159e jsou zakl\u00E1d\u00E1ny za \u00FA\u010Delem poskytov\u00E1n\u00ED cestovn\u00EDch slu\u017Eeb. V souvislosti s poskytov\u00E1n\u00EDm cestovn\u00EDch slu\u017Eeb jsou na stran\u011B cestovn\u00ED kancel\u00E1\u0159e vynakl\u00E1d\u00E1ny n\u00E1klady a realizov\u00E1ny tr\u017Eby. P\u0159\u00EDsp\u011Bvek je zam\u011B\u0159en na mo\u017Enosti zachycen\u00ED n\u00E1klad\u016F ve vztahu ke konkr\u00E9tn\u00ED poskytovan\u00E9 slu\u017Eb\u011B v oblasti cestovn\u00EDho ruchu. Pro vypracov\u00E1n\u00ED byly vyu\u017Eita teoretick\u00E1 v\u00FDchodiska v podob\u011B z\u00E1kon\u016F a vyhl\u00E1\u0161ek a ostatn\u00EDch pr\u00E1vn\u00EDch p\u0159edpis\u016F, vztahuj\u00EDc\u00EDch k uveden\u00E9 problematice. Na z\u00E1klad\u011B pr\u00E1vn\u00ED \u00FApravy byly zpracov\u00E1ny konkr\u00E9tn\u00ED mo\u017En\u00E9 postupy, kter\u00E9 mohou cestovn\u00ED kancel\u00E1\u0159e uplatnit pro zachycen\u00ED n\u00E1klad\u016F ve vztahu ke konkr\u00E9tn\u00ED poskytovan\u00E9 slu\u017Eb\u011B v oblasti cestovn\u00EDho ruchu. Zp\u016Fsob zachycov\u00E1n\u00ED n\u00E1klad\u016F ve vztahu k v\u00FDkonu v \u00FA\u010Detnictv\u00ED je v konkr\u00E9tn\u00ED \u00FA\u010Detn\u00ED jednotce vysoce z\u00E1visl\u00FD na jej\u00ED organizaci \u00FA\u010Detnictv\u00ED. Uspo\u0159\u00E1d\u00E1n\u00ED soudob\u00E9ho funk\u010Dn\u00EDho modelu \u00FA\u010Detnictv\u00ED umo\u017E\u0148uje prvotn\u011B zachycovat n\u00E1klady v druhov\u00E9m \u010Dlen\u011Bn\u00ED, jedn\u00E1 se o n\u00E1klady prvotn\u00ED" . "Obchod a spot\u0159ebitel 2007" . . "Bohu\u0161ov\u00E1, Hana" . . "Brno" . "2"^^ . "V oblasti cestovn\u00EDho ruchu podnikaj\u00ED cestovn\u00ED kancel\u00E1\u0159e a cestovn\u00ED agentury. Cestovn\u00ED kancel\u00E1\u0159e jsou zakl\u00E1d\u00E1ny za \u00FA\u010Delem poskytov\u00E1n\u00ED cestovn\u00EDch slu\u017Eeb. V souvislosti s poskytov\u00E1n\u00EDm cestovn\u00EDch slu\u017Eeb jsou na stran\u011B cestovn\u00ED kancel\u00E1\u0159e vynakl\u00E1d\u00E1ny n\u00E1klady a realizov\u00E1ny tr\u017Eby. P\u0159\u00EDsp\u011Bvek je zam\u011B\u0159en na mo\u017Enosti zachycen\u00ED n\u00E1klad\u016F ve vztahu ke konkr\u00E9tn\u00ED poskytovan\u00E9 slu\u017Eb\u011B v oblasti cestovn\u00EDho ruchu. Pro vypracov\u00E1n\u00ED byly vyu\u017Eita teoretick\u00E1 v\u00FDchodiska v podob\u011B z\u00E1kon\u016F a vyhl\u00E1\u0161ek a ostatn\u00EDch pr\u00E1vn\u00EDch p\u0159edpis\u016F, vztahuj\u00EDc\u00EDch k uveden\u00E9 problematice. Na z\u00E1klad\u011B pr\u00E1vn\u00ED \u00FApravy byly zpracov\u00E1ny konkr\u00E9tn\u00ED mo\u017En\u00E9 postupy, kter\u00E9 mohou cestovn\u00ED kancel\u00E1\u0159e uplatnit pro zachycen\u00ED n\u00E1klad\u016F ve vztahu ke konkr\u00E9tn\u00ED poskytovan\u00E9 slu\u017Eb\u011B v oblasti cestovn\u00EDho ruchu. Zp\u016Fsob zachycov\u00E1n\u00ED n\u00E1klad\u016F ve vztahu k v\u00FDkonu v \u00FA\u010Detnictv\u00ED je v konkr\u00E9tn\u00ED \u00FA\u010Detn\u00ED jednotce vysoce z\u00E1visl\u00FD na jej\u00ED organizaci \u00FA\u010Detnictv\u00ED. Uspo\u0159\u00E1d\u00E1n\u00ED soudob\u00E9ho funk\u010Dn\u00EDho modelu \u00FA\u010Detnictv\u00ED umo\u017E\u0148uje prvotn\u011B zachycovat n\u00E1klady v druhov\u00E9m \u010Dlen\u011Bn\u00ED, jedn\u00E1 se o n\u00E1klady prvotn\u00ED"@cs . "43110" . "978-80-7302-131-3" . "RIV/62156489:43110/07:00113370" . "2"^^ . "[9E99D9443491]" . . "2"^^ . "Mo\u017Enosti zachycov\u00E1n\u00ED n\u00E1klad\u016F vynalo\u017Een\u00FDch v souvislosti s poskytov\u00E1n\u00EDm slu\u017Eeb v cestovn\u00EDm ruchu" . . "Mo\u017Enosti zachycov\u00E1n\u00ED n\u00E1klad\u016F vynalo\u017Een\u00FDch v souvislosti s poskytov\u00E1n\u00EDm slu\u017Eeb v cestovn\u00EDm ruchu" .