INTRODUCTION

The goal of most travel agencies is to run a profitable and sustainable business. To achieve this goal, companies need to produce the product or service that would satisfy the needs of potential buyers and thereby ensure business growth. Tourism product planning is an important component in developing a profitable and sustainable business. The main component in the planning of a tourist product is the calculation of the cost of a tourist product.

Cost planning is a system that displays the amount of costs included in the cost of a tourism product.

The purpose of planning the cost of a tourist product is to determine the level of profit and, as a result, the possibilities of production and social development organizations.

The relevance of this work lies in the fact that in a market economy, the process of forming the cost of production is difficult to overestimate. The main goal of any industrial commercial enterprise is to maximize profit, which is nothing more than the difference between the funds received for the shipped products and the costs of their production and sale. Thus, the costs of the enterprise directly affect the formation of profits. The lower the cost of production, the more competitive the enterprise, the more affordable the products for the consumer and the more tangible economical effect from its sale.

aim term paper is the study of the structure and features of the formation of the cost of the tourist product.

FEATURES OF FORMING THE COST OF A TOURIST PRODUCT

The concept of the cost of services in tourism

The cost of a tourism product or service is the monetary form of the cost of the formation and marketing of a tourism product or service. The cost price is one of the most important indicators of production efficiency, since the cost price decreases only when all parts of the tourist enterprise work intensively and efficiently.

Choosing one of the pricing methods, the tourist company, when deciding on the establishment of the final price, takes into account some additional factors. At the same time, they matter psychological aspects prices, that is, the price should not cause negative emotions among potential buyers of the service, the price policy of the enterprise, taking into account the seasonal differentiation of prices and tariffs, the impact of prices on the micro- and macro-environment of the tourist enterprise.

The cost of a tourist trip includes the following main items of expenditure:

Fare;

Cost of living;

Food cost.

The cost of services by travel companies is a set of current, material and financial costs, expressed in monetary terms. It reflects the achieved technical and organizational level of operational activities of the enterprises of hotel, restaurant and transport facilities, associated with the production and sale of services.

The cost of tourist travel is an important indicator of the activities of travel companies in that it affects the amount of profit and profitability. The cost of services of tourist enterprises consists of:

Expenses for the maintenance and operation of fixed assets;

Working capital allocated for the acquisition material resources;

Labor costs.

Unlike industrial enterprises, tourism enterprises are associated with operational activities and therefore the structure of their costs is different. However, there are also common cost elements such as depreciation, heating energy, water supply, etc.

The cost of tourist travel depends on the number of tourist services that are offered. The tourist can be provided with services of his choice, or a full range tourism services, can be provided by selling inclusive tours.

The specific value of the price in a certain period is affected not only by the elasticity of demand and the level of costs, but also by the prices of competitors. Therefore, each travel company must be well aware of the prices of competitors. For it, you can use different approaches: customer survey; study of the quality and level of service compared to the price of a competitor's tourist travel; comparison of demand of buyers for tourist services of competitors.

The main pricing factors are: costs as the basis for setting prices; competitors' prices as a benchmark for prices for their own services; the characteristic of the tourist trip or the category of the accommodation facility as the basis for setting the maximum price.

Price setting is regulated by generally accepted methods: average costs plus profit; price calculation based on break-even analysis and ensuring target profit; assessment of the consumer value of tourist travel; price selection based on the current price level.

The choice of the pricing method and the establishment of a certain price level in accordance with it is one of the stages in the development of a pricing strategy and tactics of a tourist enterprise.

The cost of a tourism product is the sum of the variables and fixed costs to organize the tour. In addition, other costs are included in the cost in accordance with the order of the State Committee Russian Federation on physical education and tourism of June 8, 1998 No. 210 (Appendix 10).

To variables(direct and indirect) costs include variables(direct and indirect) costs include:

The cost of accommodation of tourists in a hotel,

The cost of custom meals, the cost of transportation, the cost of excursions,

The cost of transfer and organization of a meeting/seeing off, as well as commissions for travel agents and expenses for a group leader.

To main permanent costs travel company include: office rent, salaries of management and other personnel with social security contributions, general advertising costs, other general business expenses.

When forming the tour, a tourist service program is developed, which clearly defines the number of overnight stays in hotels. A great influence on the price offered by the hotel for accommodation is its classiness and location. For mass tours, of course, 2-3 star hotels are most preferable. For individual tours, 4-5-star hotels are usually ordered.

As a rule, accommodation of 2 people in a 2-bed room is taken as the main option when calculating the cost of living. In this case, the total cost of living for one tourist with 2 local residents is determined by the formula:

R pr. \u003d R + Dt. + Dmb.,

where R- the cost of living in a double room without additional amenities; Dt.- surcharge for TV; Dmb.- Supplement for mini-bar.

The cost of living for the entire tour is found by multiplying the cost of living for one day by the number of nights:

Rpr. t. = Rpr. With. x Nnight

where Rpr. With.- the cost of living per day; Nnight- number of overnight stays in the hotel.

In most foreign hotels, the cost of meals is included in the cost of living. In Russian hotels, especially those corresponding to the category of 2-3 stars, as a rule, this is not the case. Calculating the cost of food for a tourist in this case is quite difficult.

When catering for tourists, catering systems can be used: full board (breakfast, lunch, dinner), half board (breakfast and lunch or lunch and dinner), breakfast only, as well as the following forms of service:

- « a la carte» - free choice of dishes by the client according to the menu offered by the restaurant;

- « table d'hôte» - a single menu for all customers;

- « Buffet» - free choice of dishes on the common table and self-service.

The cost of food for a tourist is determined by the following formula:

Rpit. = Rpit. With. x Ttur.

where Rpit. With.- the cost of food for one tourist (adult or child) per day; Ttur.- duration of the tour in days.

The cost of meals for the entire tour group is calculated by the formula:

Rpit. Gr. = Rpit. vzr. x Nvzr. + Rpit. det. x Ndet.

where Rpit. vzr., Rpit. det.- the cost of meals for adults and children, respectively; Nadv., Ndet.- the number of adults and children, respectively.

If the tour is connected with moving from one locality to another or with meals at various catering establishments, then all food costs are summed up for the entire tour. The cost of transportation depends on the type of transport used and the conditions for its provision.

When traveling within Russia or to states adjacent to its territory for distances up to 300-400 km, bus transport is most often used, which may belong to a travel agency or rented from a motor transport company. The rent can be of 2 types: hourly or per kilometer.

If this tourist route is carried out irregularly, then it is more expedient to use transport on one-time orders, but if the tour is performed regularly for a certain period of time, then it is more expedient to use transport on the basis of long-term agreements between the travel agency and the motor transport company.

The bus can be rented for the entire tour or only for the transportation of tourists from one locality to another. If the tourist route involves visiting several settlements, then it is more convenient to book a bus for the entire tour, although it may be more expensive.

The cost of transporting one tourist for the duration of the lease can be determined by the following formula:

where Rar.- the cost of renting a bus (full); Ntur.

Similarly, the cost of transporting tourists is calculated when using any transport (air, rail, water) on a leasehold basis. If a travel agency, for organizing a tour, purchases a part of the seats in vehicles that carry out regular passenger transportation along this route, then the personal cost of transportation for each tourist is determined by the price of a ticket for this route, taking into account the group discount provided in accordance with the level of travel comfort chosen by the tourist.

The cost of the tour, as a rule, includes the cost of the planned excursions. The latter, basically, does not depend on the number of tourists in the group. The guide can also be the head of the tour group, but most often he is a full-time employee of the display object (museum, palace, cathedral, park, etc.).

The cost of the tour per one tourist is determined by the formula:

Rex. = Rex. ÷Ntour.

where Rex.- the cost of the excursion (full); Ntur.- the number of tourists in the group.

If the tour has a transfer, its cost will also be included in the cost of the tour product, as well as the cost of organizing a meeting and seeing off by the host party

groups. In this case, the cost of the transfer (organization of meetings / seeing off) per tourist is calculated according to the general formula:

Rtr(v/p). = Rtr(v/p) ÷ Ntur.

where Rtr(v/p).- the total cost of the transfer (arranging meetings / seeing off), Ntur.- the number of tourists in the group.

The full cost of the tour includes commissions to travel agents as a percentage of total cost tour, as well as the cost of the leader of the tour group. Different countries have adopted different approaches to paying hotel expenses and meals for the head of the tour group: accommodation and meals are free, at reduced rates or at the same rates as tourists. For execution economic evaluation The most stringent conditions are usually taken for a tourist product, that is, when the head of the group does not use any benefits. In this case, the cost of the group leader will consist of the cost of accommodation, the cost of meals, the cost of travel, the cost of insurance. The cost per group leader per tourist is determined by the formula:

Rr. gr. =( Rpr.r. g. + Rpit.r. city ​​+ Rcom.r. g. + Rstr. R. d.) ÷ Ntur.

where Rpr.r. G.- living expenses of the group leader; Rpit.r. G.- the cost of food for the leader of the group; Rcom.r. G.- expenses for travel expenses of the head of the group; Rstr.r. G.- the cost of paying for his insurance; Ntur.- the number of tourists in the group.

The cost of the tour (calculated without taking into account overhead costs) per tourist is determined as the sum of all costs attributed to one tourist:

St. = Rpr.+Rsupply.+Rtrans.+Rex.+Rtr.(v./p.)+Rr. G.

OPRA D TOUR PRODUCT PRICE DEVELOPMENT

AND INCOME FROM ITS SALES

In conditions market relations a strong price regulator is the market itself, where the price is determined as a result of a combination of supply and demand. To simplify the calculation of the price of the developed tourist route, the “cost plus profit” method is used. The final decision on setting the price for a particular tour is made by the management of the company. In this case, the price of a tourist voucher for a specific buyer of this tour will be determined by the formula:

C \u003d Sgr. x Krent.

where C- the price of a tour package for a specific buyer; Sgr.- the cost price (limited) of this tour package for the company; Krent.- established profitability ratio.

This formula calculates the price of tour packages for various accommodation conditions, taking into account seasonal discounts. Knowing the price of the tour and its cost, you can calculate the marginal income of the travel company. (The word "marginal" comes from the word "margin" (English - margin), that is, a value that expresses the difference between two specific indicators.)

The marginal income from the sale of one voucher is calculated by the formula:

M = Pr. – Sogr.

To calculate the total marginal income received by the company for the entire tour, it is necessary to determine the estimated size of the group. Usually, when planning (developing a tour), a travel agency sets for itself the minimum size of the group, which it takes as a basis in all planned economic calculations, as well as in justifying the effectiveness of the tour being developed. Usually this number is 20-30 people.

The marginal income is calculated for each type of accommodation, and if the tour is new and there are no statistics on it, then it is considered that the same number of tourists will choose this or that type of accommodation.

The marginal income of the company from the sale of the entire tour is determined as the sum of the marginal income of the tour packages sold for this tour.

To calculate the company's annual marginal income from this tour, it is necessary to predict the total number of tours that the travel company can organize during the year. Such forecasts are handled by the marketing service of a travel company.

The annual contribution margin is determined by the formula:

M year. = M tour. x Ntur.

where Mtur.– marginal income of one round; Ntour.- the total number of tours per year.

If the marginal income of the tour differs by season, then the income by season is calculated, and then the total income for the year is determined:

M year. = M sez. + Mvnesez.

In addition to the direct and variable indirect costs included in the cost of the tour, the company also bears fixed costs for the organization and implementation of this and other tours. These costs are formed as a whole for the company, and then distributed to individual types of tours. Allocation of fixed costs can be made different ways:

If the company has several types of tours, overhead costs can be divided between them in equal shares;

In proportion to the share of the cost of this tour in the total cost of all types of tours of this company;

In proportion to the annual cost of tours of this type;

As a given percentage of the cost of the tour;

In proportion to the share of the annual marginal income of this type of tour in the total marginal income of the company (the most correct one).

To simplify the calculations, it is assumed that the company directs part of the marginal income from each tour to pay its fixed costs and that this part is 30%. The amount of fixed costs attributable to this tour, and the gross profit of the tour in this case is determined by the formula:

Rp. tour. = (Mtur. x 30%) ÷100%

where Rp. tour. - fixed costs pertaining to this tour; Mtur.- marginal income of the tour.

Pv. tour. = Mtur. - R p. tour.

where Pv. tour.– gross profit of this tour, Mtur. - marginal income of this tour, R p. tour.- fixed costs of the firm attributable to this tour.

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Production cost(works, services) - this is the amount of costs, expressed in monetary terms, for the natural resources used in the production process, raw materials, materials, fuel, energy, fixed assets, intangible assets, labor resources, as well as other costs for its production and sale.

The cost price is a qualitative indicator that characterizes the level of use of all resources at the disposal of the tourist enterprise.

• - formation of a selling price for a tourist product and determination of profit and profitability;
• - determining the optimal size of the enterprise;
• - economic justification and management decision-making.

In accordance with the current regulation, all costs that form the cost of a tourist product are grouped according to their economic content according to the following elements:

• - material costs (minus the cost of returnable waste);
• - labor costs;
• - deductions for social needs;
• - depreciation of fixed assets;
• - other expenses.

Grouping costs by economic elements allows you to determine what is spent on the production of a tourist product and in what form.

• 1. Material costs include:
  • - expenses for the organization of new tourist products, routes, services during their development;
  • - costs directly related to the provision of services, production of works, products, due to the technology and organization of processes for servicing tourists and sightseers;
  • - non-capital costs associated with improving the technology of serving tourists and organizing production, as well as improving the quality of the tourist product;
  • - expenses for ensuring the fulfillment of sanitary and hygienic requirements in the premises for servicing tourists;
  • - expenses for carrying out recreational work aimed at maintaining the territory of tourist enterprises and their territories in an appropriate ecological and sanitary condition;
  • - organization and provision of the process of servicing tourists: services provided by enterprises of accommodation facilities, transport, accommodation, food, etc.; operational services; travel expenses; expenses for recreational activities for tourists and sightseers; payment for tourist insurance services, etc.;
  • - expenses for payment for works and services of an industrial nature performed by third-party organizations and enterprises that are not related to the main type of activity, etc.

The cost of material costs is formed on the basis of their purchase prices, including the cost specified in contracts and agreements for the supply and maintenance.

• 2. Labor costs-- these are the costs of remuneration of the main production personnel of the tourist enterprise, included bonuses for production results, incentive and compensatory payments, including in connection with price increases and indexation of income within the limits stipulated by law, as well as the cost of remuneration of those who are not in the state of the enterprise of workers employed in the main activity. This cost element includes:
  • - payment of wages for the actual work performed in accordance with tariff rates, official salaries and etc.;
  • - the cost of products issued as payment in kind to employees;
  • - bonuses, allowances and salaries for production results, etc.

The cost does not include payments that are not directly related to wages: material assistance, gifts to employees, etc.

• 3. Deductions for social needs are made from the amount of labor costs in accordance with the established federal laws standards for contributions to funds: social insurance; Pension Fund; state employment fund; compulsory health insurance fund.
• 4. Depreciation of fixed assets- this is the monetary expression of the amount of depreciation of fixed assets transferred to the realized tourist product (service). Depreciation deductions are made by tourist enterprises, based on the norms, methods and rules of depreciation established by the government, and are included in the cost of production and sale of products.

The amount of accrued depreciation is applied to the cost of the tourist product (service) on a monthly basis, and in seasonal tourism enterprises, the annual amount of deductions is included in the cost for the actual period of operation of the enterprise in a year during the standard operating life. Depreciation is charged depending on the accounting policy of the tourist enterprise.

Together with the proceeds from the sale, depreciation goes to the settlement account of the enterprise, where deductions are accumulated. 5. Other expenses. Other costs include: *O- taxes, fees and other payments to the budget and extra-budgetary funds, made in accordance with the procedure established by law;

• - expenses for the maintenance of employees of the AUP and other structural divisions, material and technical and transport service their activities;
• - payment for communication services, banks, computer centers, for fire and guard guards;
• - payment for consulting, information and audit services;
• - travel and representation expenses (within the limits established by the government); preparation of documents for traveling abroad;
• - economic expenses associated with sending (receiving) tourist groups (postal, telephone, stationery, etc.);
• - expenses for training, retraining and advanced training of personnel:
• - payment of interest on bank loans, except for overdue ones;
• - expenses for: development and publication of promotional products; promotional activities; acquisition of promotional films and videos; production of stands, boards, indexes; window dressing, trade shows. Advertising costs are included in the cost within the established norms, in excess of the norm - at the expense of the profit remaining at the disposal of the enterprise;
• - certification costs; depreciation of intangible assets (license, trademark etc.), etc.;
• - taxes: transport, for road users; vehicle owner tax.

Costs are included in the cost of the reporting period to which they relate.

The costs associated with the production and sale of a tourist product (service), when planning, accounting and costing are grouped by cost items. Their list is determined by industry guidelines. The study of cost items allows you to determine the cost of a unit of production, to see under the influence of what factors a given level of cost was formed.

The element-by-element grouping of costs shows how many of these or those types of costs were produced in the whole organization for a certain period of time, regardless of where they arose and for the formation of which specific tourist products they were used.

This grouping makes it possible to establish the need for fixed and working capital, determine the wage fund, etc.

However, the classification of costs by economic elements does not allow calculating the cost certain types tourism products and establish the amount of costs of specific structural units of the tourism organization.

To solve these problems, the classification of costs according to costing items is used.

Calculation item It is customary to call a certain type of cost, which forms the cost of both individual types and the entire tourism product as a whole.

Grouping costs by calculation items allows you to: -0> determine the purpose of costs and their role; - organize cost control;<Ј>identify quality indicators economic activity both the tourism organization as a whole and its individual divisions;

Establish in what directions it is necessary to search for ways to reduce production costs.

Based on the grouping of costs, analytical cost accounting is built, planned and actual costing of the cost of certain types of tourism products is compiled.

The composition of the costs included in the cost of a tourist product is determined by order of the State Committee of the Russian Federation for Physical Culture and Tourism dated June 8, 1998 No. 210. In accordance with it, the cost of a tourist product for organizations engaged in tourism activities includes:

• 1) the costs of acquiring rights for the following services to tourists for the purpose of producing a tourism product:
  • - accommodation and lodging;
  • - transport service (transportation);
  • - food;
  • - excursion service;
  • - medical care (as well as other costs associated with the registration of a tourist trip);
  • - cultural, educational, cultural, entertainment and sports services;
  • - voluntary insurance against accidents, illnesses and medical insurance during the tour;
  • - service by guides-translators and accompanying persons;
• 2) costs associated with the development of new tours, including internships in a foreign language for employees in countries where tours are organized by an organization engaged in tourism activities based on established business cooperation and contacts.
• 3) costs of organized recruitment of workers, related to payment for the services of recruitment organizations;
• 4) hospitality expenses, related to the production activities of a tourist organization for the reception and servicing of representatives of other organizations, including foreign ones, including those outside the location of the organization engaged in tourism activities, within the amounts established by the legislation of the Russian Federation;
• 5) costs arising from the part of services not demanded by tourists, the rights to which are acquired by parties, blocs and other inseparable complexes for the purpose of forming tours:
  • - for chartering all or part of the capacity of the vehicle (charter) from a carrier or other organizer of charter programs;
  • - for the acquisition of a block of seats in a vehicle (block charter);
  • - on accommodation and accommodation with organizations of the hotel industry or other organizations providing such services, as well as with holders of rights to such services.

To calculate the cost of certain types of tourism products, travel companies, taking into account the characteristics of their activities, independently establish a grouping of costs according to costing items. In its most general form, the nomenclature of costing items may look like this:

• 1. Labor costs.
• 2. Deductions for social needs.
• 3. Depreciation of fixed assets.
• 4. Expenses for rent and maintenance of buildings, structures, equipment and inventory.
• 5. Expenses for the repair of fixed assets.
• 6. Depreciation of intangible assets.
• 7. Depreciation of low-value and wearing items.
• 8. Advertising expenses.
• 9. Entertainment expenses.
• 10. Transportation costs: carrier services (air, railway organization, sea, river transport, etc.).
• 11. The cost of paying interest on loans.
• 12. Payments to third-party organizations (persons) for the provision of services for the implementation of tours (hotel services, meals, transfers, excursions, provision of guides-interpreters, car rental, mobile phone, insurance, etc.).
• 13. Costs for the preparation and development of a new tourist product.
• 14. Commission remuneration to counterparties. ¦ 3. Irichie csaipaibii silt 1 hedgehogs.

The costs of a tourism enterprise can be grouped depending on various factors.

By place of origin costs in travel companies are grouped and accounted for by branches, departments, sites and other structural units. This grouping of costs allows you to organize internal cost accounting and determine the actual cost of each type of tourism product.

By in relation to the full cost of sold tourist products all costs of the enterprise in planning and accounting are divided into production and non-production (commercial).

AT production costs include all costs directly related to the formation of tourism products and forming its production cost.

Non-manufacturing (commercial) costs associated with the sale of tourism products to consumers. This includes advertising and other selling expenses.

Production and selling expenses together form full cost of tourism products.

By the role performed in the process of formation of tourism products, and the intended purpose The company's costs are divided into fixed and overhead costs.

Main called costs directly related to the process of formation of tourism products. These include the cost of accommodation and accommodation for tourists, transport services, meals, excursion services, visa services, medical insurance, services of guides-interpreters and accompanying persons.

Overheads-- These are the costs that are associated with the maintenance and management of a travel company. Overhead costs include: wages administrative and managerial personnel; deductions for their social needs; depreciation of buildings and inventory; current repair costs; electricity consumption for lighting premises, etc. In tourist firms, overhead costs are accounted for on account 26 “General business expenses”.

By way of inclusion in the cost of tourism products The costs of a travel company are divided into direct and indirect.

direct costs are the costs for the formation of a particular type of tourism products. Therefore, they can be attributed to the objects of calculation at the time of their commission or accrual directly on the basis of the data of primary documents (for example, the remuneration of managers, directly.

indirect costs associated with the formation of several types of tourism products, for example, the costs of managing and maintaining the process of forming tourism products (overheads); international telephone calls, payment for Internet access services, production of advertising (catalogues) and souvenirs, rent.

Indirect costs are first collected on account 26 "General business expenses", and then included in the cost of specific types of tourism products using special allocation calculations. The choice of the distribution base is determined by the peculiarities of the organization and technology of the formation of the tourist product.

It should be noted that the main costs are most often in the form of direct costs, and overhead - indirect costs, but they are not identical. The grouping of costs into direct and indirect is necessary when organizing separate accounting systems for full and partial costs for the formation of tourism products.

Grouping costs by in relation to the volume of activity is important in choosing an accounting and costing system. On this basis, costs are divided into fixed and variable.

variables called costs, the value of which changes with the change in the volume of production of tourism products.

To permanent include costs, the value of which does not change or changes slightly with a change in the volume of activity. These include general expenses.

The division of costs into fixed and variable is of great importance for planning, accounting and analysis of the cost of tourism products. Fixed costs, remaining relatively unchanged in absolute value, with an increase in the scale of activity, become an important factor in reducing the cost of tourism products, since their value decreases per unit of tourism products. Variable costs increase in direct proportion to the growth of tourism production, but calculated per unit, they are a constant value. Savings on these costs can be achieved through the implementation of organizational and technical measures that reduce them per unit of tourism products. In addition, this grouping of costs can be used in the analysis and forecasting of the break-even activity and, ultimately, in choosing the economic policy of a travel company.

The grouping of costs is important when calculating the cost of tourism products. depending on the time of their occurrence and attribution to the cost of tu-n "in. But according to this feature, the costs of the tourist organization are divided into current, future reporting period and upcoming ones.

To current include expenses for the formation of tourism products of this period.

Expenses for the next reporting period-- these are the costs incurred in the current reporting period, but subject to inclusion in the cost of tourism products, which will be generated in subsequent reporting periods (for example, the cost of renting a room, subscription to periodicals etc.).

To forthcoming include costs that have not yet been committed in this reporting period, but in order to correctly reflect the actual cost, they are to be included in the costs of the travel company for this reporting period in the planned amount (expenses for paying employees' holidays, etc.).

Significant impact on the performance of travel companies renders the costs worthwhile. On this basis, costs are divided into effective and inefficient.

Effective-- these are productive costs, as a result of which they receive income from the sale of those types of tourist products, for the formation of which they were produced. These include most of the costs that form the cost of tour products. They are provided by the cost estimate of the travel company.

Ineffective- these are non-productive costs, as a result of which no income will be received, since the tourist product will not be formed and sold. Inefficient costs are losses, which include losses on fines and penalties paid under contracts, compensation to tourists, etc. The obligation to allocate inefficient costs is dictated by the need to prevent losses from penetrating into planning and rationing.

The grouping of costs closely interacts with the previous grouping depending on planning coverage. On this basis, costs are divided into planned and non-planned.

To planned include the production costs of the enterprise, due to its economic activities and provided for by the cost estimate. They are included in the planned cost of tourism products in accordance with the norms, regulations, limits and estimates.

Unplanned- these are unproductive expenses that are not inevitable and do not follow from the normal conditions of the economic activity of a travel company. These costs are considered direct losses and therefore are not included in the cost estimate. They are reflected only in the actual cost of tourism products and on the relevant accounts in the accounting office MvsbssblspshlA jici^ acts to implement measures aimed at preventing them.

By in relation to current regulations all expenses. included in the cost of tourism products, are grouped in the context of the established norms in force at the beginning of the current month, and by deviations from the current norms that arose in the process of formation of tourist products. This division of costs underlies regulatory accounting and is the most important means of the current operational control the level of costs of the tourism organization.

In tourism firms, the final stage is the grouping of costs according to their carriers. Cost carriers are costing objects, i.e. tourism products, completed works and services. For each object, a calculation unit is selected, which is mainly used as a natural unit.

The easiest way to calculate the cost of tourism products is to divide the total costs by the volume of tours sold. However, this method can be applied only if the travel company implements standard group tours.

A more complicated way is costing in the context of individual tours. In this case, direct costs are directly included in the cost of tourism products, and indirect costs are distributed using special bases and distribution coefficients.

In the system of production cost management in tourism organizations, different kinds product cost estimates. According to the time of compilation, they are divided into preliminary and subsequent.

To preliminary include planned, estimated and standard costing, compiled before the processes of formation of tourist products, performance of work and provision of services.

Standard cost estimate is compiled on the basis of predictive, permissible progressive norms and economic standards for the year and quarters and is a task for a travel company in terms of the maximum cost for the formation of the corresponding types of tourism products.

Estimated costing is a type of standard costing. It is compiled for tour packages, formed on a one-time basis. Estimated costing is used to set prices, settle accounts with customers and justify the costs of forming tourist products.

Normative costing-- this is the calculation of the cost price on the basis of the norms and standards of costs in force at the beginning of the month. Unlike planned costing, standard costing expresses the level of cost at the time of its compilation. It uses the norms and standards of costs, reflecting the achieved level "of the formation of tourism products.

Standard costing is used for management, control and analysis production processes, calculating the actual cost of tourism products, identifying deviations from the current cost standards, causes, perpetrators and places of their occurrence, evaluating the effectiveness of the implemented organizational and technical measures.

To subsequent refers to the actual costing compiled after the sale of tourism products.

Actual costing- this is the calculation of the actual cost of the formed tourist products. It is compiled according to accounting costs in the context of cost items provided by the plan. It also reflects expenses and losses that are not provided for by the planned cost estimate.

The actual costing reflects the current level of cost in the context of certain types of expenses, serves as a means of controlling the level of cost of tourism products, allows you to assess the progressiveness of the forecast and current consumption rates of the resources of the travel company and the efficiency of the use of the resources themselves, and also serves as the most important source of information for planning and economic analysis.

KRASNOYARSK INSTITUTE OF ECONOMICS

CHOU VO "SAINT PETERSBURG ACADEMIC

UNIVERSITY

Faculty: "Economics and Management"

Bachelor's Degree: "Tourism"

Profile: "Technology and organization of tour operator and travel agency services"

TEST

Discipline: Economics of the tourism market

Topic: Cost of outbound tourism services

Completed by: 4th year student,

group 5-8731/4-3

Chebochakov Nikolay

Scientific adviser: Grudinina N.A.

Krasnoyarsk, 2016

Introduction. 3

1. The essence and content of the cost of tourism services. 5

2. Calculating the cost of tourism services. eleven

3. Pricing in tourism. 16

Conclusion. 22

List of sources. 23

Introduction

From an economic point of view, tourism is a special kind of consumption wealth, services and goods, which stands out as a separate intersectoral complex of the national economy and provides tourists with everything they need: vehicles, accommodation and food, cultural and community facilities and services, entertainment events. In a broad sense, tourism is a branch of the economy of a country or a separate region, which is actively involved in the formation of the gross national product.

One of the most urgent problems of the methodology and practice of the domestic tourism industry at present is the problem of accounting for the composition of current production and distribution costs, accounting and costing. The success of a travel agency depends on cost information for several reasons:

Costs are an important element in determining a competitive selling price;

Cost information is at the heart of enterprise management.

In conditions where the price is determined by the market based on marketing information, the psychology of production is changing and there is a need for cost management and cost optimization. This is not about minimizing costs, but about optimizing the entire production and commercial processes.

Cost management for decision making involves evaluating accurate and meaningful cost data and analyzing that information for decision making. The cost management system is designed to make optimal decisions regarding the development of new types of tourism product, pricing, marketing, assortment and to promote improvements on an ongoing basis.

The Phoenix travel agency was chosen as the analyzed enterprise. The subject of the study is financial and economic activity this enterprise, and the object is the cost structure of the tourism services sold.

The aim of the work is to study the cost factors of outbound tourism services.

To achieve this goal, it is necessary to solve the following tasks:

Consider the nature and content of the cost of tourism services;

To study the features of calculating the cost of tourism services.

The essence and content of the cost of tourism services

Costs are a fundamental indicator of the tourism business. In international practice, as well as in Russian, costs are valued at cost. The cost price in tourism is a set of current costs for the production and sale of tourism products and services, expressed in cash. This is the most important economic category and a qualitative indicator, as it characterizes the level of use of all resources at the disposal of the tourist organization. As an economic category, cost performs a number of functions:

Allows to carry out accounting and control of costs for the production and sale of tourist products and services;

It is the basis for pricing products and services of tourist organizations and determining profit and profitability;

Serves business case the expediency of investing real investments in the reconstruction, technical re-equipment and expansion of existing tourist organizations;

Allows you to determine the optimal capacity of the tourist organization;

It serves as an economic justification for management decisions.

These functions allow us to conclude about the importance of the cost formation procedure in tourism organizations. A competent approach to the formation of costs and the inclusion of costs in the cost of tourism products and services largely determines the final financial result of the organization.

Cost calculation is necessary condition for the normal operation of the enterprise and allows:

Track the dynamics of costs and control them;

Identify reserves to reduce costs;

Determine the amount of profit received;

Calculate prices, since the cost price is the basis of the price and below its products can be sold only in a certain period of time or for certain purposes;

Justify product pricing decisions;

Justify decisions to introduce new products or provide new services.

An important concept that needs to be considered in the context of studying the cost is profit, which is the monetary expression of net income, created by the enterprise in the process of production of products or goods and received after its sale at a set price.

In a market economy, making a profit is the main goal of any entrepreneurial activity, since it is the main source of the formation of material and financial resources enterprise, its industrial and social development. The more profit an enterprise receives, the wider its opportunities to develop, improve the financial situation of its employees, strengthen its financial condition. The state is also interested in increasing profits, since income tax makes up a significant share of state budget revenues.

The economic meaning of profit and the concept of its accounting calculation do not coincide. From the point of view of economic content, profit, as already mentioned, is net income created during the operation of the enterprise. The quantitative calculation of the value of various types of profit is determined by the cost accounting system and the order of formation financial results operating in the country in accordance with the law. In turn, this process depends on the policy of the state in the field of taxation and may vary depending on the goals and objectives set.

In the practice of pricing, the amount of profit included in the price is determined not by absolute value, but by a relative indicator - product profitability (), set as a percentage of the total cost. This indicator is calculated by formula 1.

(1)

From here, the profit is calculated according to formula 2.

Currently, manufacturers independently determine the amount of profitability of products, except for some types of activities for which government bodies marginal levels of profitability have been set.

The higher the profitability, the greater the amount of profit and the higher the price level.

Currently, manufacturers independently determine the amount of profitability of products, except for certain types of activities (various types of transportation, ritual services), for which the state authorities set marginal levels of profitability.

Since under market conditions, when setting the price level, enterprises are forced to focus on the level of market prices (if it is not a monopolist), its possibilities in determining the size of the profitability of products are limited.

Each enterprise is interested in increasing the mass of profits, and it can achieve this in various ways.

First, to increase profit per unit of each product, for which it is necessary either to raise the price or reduce the cost of manufactured products. The solution of both problems in the current situation for domestic enterprises is quite problematic. The price level in the market conditions is determined by the ratio of supply and demand and depends little on the desires of producers. In addition, by raising the price, the company may find itself at a competitive disadvantage and not sell its products, that is, not receive any profit. Reducing the cost of production is, of course, the most reasonable way, but at present it is rather difficult to solve this problem - the constant increase in tariffs for energy resources, outdated production technologies, worn-out equipment, lack of funds for modernization and technical re-equipment of production do not contribute to reducing the cost of production.

The second way is to increase the number of manufactured and sold products. When setting such a task, an enterprise can include low profitability in the price of products and the price level will be lower than that of competitors, and the manufacturer will receive an additional advantage in the market, which will lead to an increase in sales. In addition, with an increase in the scale of activity, the average cost will decrease by spreading fixed costs over more products.

Thus, a large amount of profit will be generated by accelerating the turnover of funds, multiple profits from one ruble of invested funds.

The most difficult moment in the pricing process is the determination and justification of the profitability of products included in the price of the product. The profitability of products should provide the enterprise, on the one hand, with the desired amount of profit, and on the other hand, allow it to act as a full participant in the market, that is, to sell the manufactured products.

The basis of the profitability of products is the need of the enterprise for profit as a source of financing for its development and as a source of funds for the owners of the enterprise.

Thus, the role and importance of costs in determining the price should never be exaggerated. The fact is that costs are only one of the factors that must be considered in the pricing process. Under certain conditions, some other factors (for example, increased demand, novelty of the product, high quality, etc.) are more important than the cost factor. The main reason for exaggerating the importance of cost as a pricing factor is that common logic tells us that price must equal or exceed cost. As a result, this should, as it were, mean that costs are the main determinant of price. Indeed, in practice, quite often costs determine the price.

However, prices are often a factor that determines the amount of costs. In this case, the firm first of all tries to establish at what price it could sell its goods or services on the market, taking into account customer demand, the nature of competition and the prices of competitors, as well as other factors, thus moving from price to cost. Therefore, the price quite often determines the amount of costs.

The degree of interrelation of these factors to a certain extent depends on the changing economic conditions. In an unfavorable market situation, the firm takes measures to regulate costs so that they correspond to lower prices. If the market conditions improve, the firm may raise prices.

It should be especially noted that one of the important aspects of costs is the time factor. In this regard, the cost forecast is of great importance for pricing. Past costs mean little to the price-setting process unless they tend to remain stable over a number of years. The same applies to current costs. More useful for pricing are future costs, provided they are reliably estimated, than past and present costs.

With the right approach to pricing, costs are the limit below which a firm cannot price its products. The actual cost function is to set a lower limit on the initial price of the good, while the value of the good to the consumer determines the upper limit on the price.

At the same time, there are basic provisions that must always be observed by all market participants when setting prices, regardless of the chosen priorities.

One of these provisions is the setting of prices, taking into account cost estimates in accordance with established rules its (cost) definition. This means that before one can set the price, regulate it, or even just observe the movement of the free market price, it is necessary to have complete information about the cost of the goods, which will be used in setting the price.

The most complete information about the cost price is given by its calculation. It is the technologies for calculating costing for tourism services that are considered in the next paragraph of the work.

Calculating the cost of tourism services

To correctly determine the price of the trip, you need to make a calculation for it. And since only tour operators form the tourist product, it is they who form the calculation.

The object of costing for the tour operator is a separate tourist product. Its cost is a cost estimate of material and other resources used in the process of formation, promotion and sale of vouchers.

The composition of the costs taken into account when calculating the tourist product is determined by the Guidelines for planning, accounting and calculating the cost of a tourist product and the formation of financial results for organizations engaged in tourism activities.

All costs of the tour operator are divided into production (associated with the formation of a tourist product) and commercial (associated with its promotion and sale).

Production costs Depending on the way they are included in the cost of a tourist product, they are divided into two groups, shown in Figure 1.

Rice. 1. Classification of production costs.

1. The cost of acquiring rights to third-party services used in the production of a tourism product. These are the service costs:

Hotels (other organizations for the accommodation and accommodation of tourists);

Carriers;

Public catering organizations;

Tour agencies and other similar organizations for excursion service;

Medical institutions, sanatoriums and dispensaries for medical care, treatment and prevention of diseases;

Visa-related and other travel expenses;

Organizations of cultural, educational, cultural, entertainment and sports character;

On insurance of tourists during the trip;

Guides accompanying;

Other services used in the production of a tourist product.

2. Costs associated with the activities of production personnel. This may include:

Costs for remuneration of managers, including remuneration of personnel, which is paid under civil law contracts;

Insurance premiums to state off-budget funds;

Costs associated with business trips within the location of the travel agency or its structural unit, including the costs of using personal vehicles of employees for official purposes.

3. Costs of departments of the tourism organization involved in the production of tourism products. These include:

Available on the balance of hotels, holiday homes, etc.;

Athletic facilities;

Vehicles(e.g. tour buses), etc.

When accounting for the costs of producing a tourism product, you can use the order-by-order method, in which the object of accounting is a separate order for the formation of a tourism product or a group of typical tourism products, or a set of orders for the production of tourism products that can be combined according to a certain attribute.

Overhead costs include the following items of expenditure:

Remuneration of employees of the administrative apparatus;

Travel expenses;

Expenses for the maintenance and operation of buildings and premises for administrative and economic purposes;

Expenses for utilities, maintenance of office equipment;

Expenses for fire and watch guarding of premises;

Expenses for the maintenance and operation of official vehicles;

Depreciation of fixed assets;

Costs associated with the development of new directions;

The cost of communication services;

Expenses for stationery, purchase of strict reporting forms;

Expenses for information, legal, audit services, as well as costs associated with the services of third-party organizations for the selection of personnel;

Costs associated with training and retraining of personnel;

Representation expenses;

Other costs associated with the production of a tourist product.

These expenses are monthly distributed among accounting objects based on one of the special methods, namely:

In proportion to direct costs allocated to the accounting object;

In proportion to the amount of remuneration of employees, directly included in the costs of the accounting object;

In proportion to the planned cost of accounting objects.

The chosen method of distribution of overhead costs is reflected in the accounting policy of the tourist organization.

Commercial costs associated with the promotion and sale of a tourist product include:

Expenses associated with the activities of points of sale as divisions of the organization, both allocated and not allocated to a separate balance sheet;

Costs of commissions, agency and other remuneration to third parties;

Accounting for the costs of production, promotion and sale of a tourist product is carried out in order to ensure prompt, reliable and complete information on material, labor, monetary and other costs for the produced tourist product. It is based on primary accounting documentation, which should provide the ability to account for costs by accounting objects, if necessary, in the context of costing items and cost elements, as well as in accordance with the requirements of internal production calculations.

The cost of a tourist product is, in fact, the total cost of a tourist organization for its production, promotion and sale. At the same time, the costs of production and promotion of a tourist product are the cost of tours of tour operator organizations, and the costs of selling tours and providing related services are the cost of travel agent organizations.

The result of the calculation is the unit cost of the calculation unit, which reflects the costs of the tourist organization for the production and sale of one tourist product (service). In the general form, the unit cost ( , rub.) Is determined by formula 3.

where is the volume of production of tourist products or services in physical terms.

The unit of calculation is specific to each industry considered as part of tourism. So, the calculation unit for hotels is a place-day, for a restaurant - a seat, etc. This leads to a significant differentiation of approaches in costing in various industries of tourism. In addition, the unit cost structure is changing, which shows the share of a separate item in the total amount of costs for the production of a tourist product (service). Thus, in the cost structure of a tourist product, the maximum share is occupied by the costs of paying for the services of third-party supplier organizations that provide services as part of a tourist trip.

Nevertheless, everything tourism organizations make a calculation for the realization of the same goals. Based on the calculation, an analysis is carried out, reserves are identified and measures are developed to reduce the cost of tourism products and services. A well-designed calculation makes it possible to realistically assess the costs of production and sale of tourist products and services, and reasonably set a price.

Pricing in tourism

Reasonable price formation is very important for the successful economic development of the enterprise, since the income of the organization depends on it.

Pricing in tourism activities has its own characteristics:

1. high degree the influence of competitors - the tourism market is characterized by its dynamism, every year there are hundreds of new travel companies that can offer something special, therefore, when pricing, it is very important to constantly be aware of competitors' prices in order to remain competitive in the market;

2. Quite a long period of time often elapses between the moments of price setting and the sale and purchase of a tourist product. It is necessary to be able to foresee the increase or decrease in prices in the tourist services market in order for the selling price to meet both the requirement of the company's profitability and the requirements of consumers;

3. differentiation of prices and tariffs. Due to seasonal fluctuations in demand, there is a saturation phenomenon. At certain times of the year, certain tourist areas can be identified that are in greatest demand during these periods;

4. large impact of transaction costs on demand. The price of a package of services provided by a tourist organization must be lower than the costs of a tourist traveling on his own (if he uses the same services), otherwise the consumer attractiveness of the tourist product is significantly reduced;

5. the need to target the price of a tourist product for certain typical groups, since the price that a consumer is able to pay is different for different types of buyers, it is necessary to establish what kind of capital for each tourist product will suit the client;

6. advertising influences the pricing process. Prices for a tourist product are closely related to its advertising. Thus, lowering the price stimulates demand. However, well-organized advertising can increase the level of prices for products;

7. The price of a tourist voucher depends on the type of tour (group or individual). The more people in the group, the lower the price of one ticket. The price of the tour per person depends on the number of tour days: the longer the tour, the more expensive it will cost;

8. degree state regulation in the field of transport. When setting the price, government restrictions must be taken into account;

9. dependence of the price on the country of the tourist. For the same services provided by tourist organizations, different types prices - domestic and foreign trade. Therefore, taking into account international requirements, prices for foreign tourists are usually higher than for domestic ones.

Thus, the pricing of the travel agency corresponds to the overall pricing plan and is a set of prices that should be published in guidebooks, catalogs, brochures and other printed publications. These prices may indicate the position of the tourist product and the tourist organization in the market of tourist services.

Before deciding on the issue of setting a price, the travel agency must determine what goals it will pursue in the market with this product.

Among these goals, it is customary to single out:

1. gaining a significant market share. Pursuing this goal is likely to push the company towards setting relatively low prices, especially when it comes to market share in volume terms;

2. Leadership in perceived quality. To achieve this goal, most likely, one should refrain from setting “suspiciously” low prices, which the consumer will associate with not very high quality;

3. Leadership in novelty. Achieving this goal is also associated with setting prices above the market average. Innovation requires investment, which can be economically justified by setting sufficiently high prices for new items;

4. leadership in the range of products. To achieve this goal, a cross-pricing strategy is used. Relatively low prices are set for those assortment positions for which the market is saturated and competition is high. For those items in the assortment for which competition is not so high, you can set fairly high prices;

5. maximizing the rate of return and return on invested capital. To achieve this goal, it is necessary to keep prices as high as possible;

6. maximizing the mass of profits. Achieving this goal is possible by setting sufficiently high prices for products with low capital intensity and market share and relatively low prices for those products that have a high capital intensity and a significant sales volume;

7. "education" of the consumer. The pricing strategy in this case will depend on the spirit in which the company wants to educate the consumer. As a rule, relatively low prices are initially set in order to accustom the consumer to consumption as such, and then prices are gradually increased. But there are also reverse "educational" strategies;

8. simple business survival. With such a formulation of the question, the price, as a rule, is dictated by the market, and the company can only manage the costs of production and distribution.

Thus, the pricing policy is based on strategic goals firms.

The main pricing strategies are shown in Figure 2.

Rice. 2. Pricing strategies.

Let's consider these strategies in more detail.

A skimming strategy is when a firm sets a high price that can be lowered as competitors enter the market. Its use allows you to quickly compensate marketing expenses; however, this can cause a churn of customers to competitors, preventing the firm from gaining a foothold in that market.

Penetration price strategy - setting low prices in order to gain more market share as soon as possible. This requires the initial use of intensive marketing, mass advertising necessary to develop market receptivity, and in particular the existence of adequate production capacity. The application of this strategy leads to a decrease in the attractiveness of the market for competitors, giving the company an advantage in time to gain a foothold in the market, and also creates a barrier to counterfeit products. At the same time, an increase in demand as a result of a price reduction creates the prerequisites for the use of the concept of mass production with a concomitant reduction in costs and an increase in profits.

A variation of this strategy is the "crowding out price" strategy, that is, setting such a low price that excludes the appearance of competitors altogether.

The strategy of "price stability" is the establishment of prices that do not change with any change in market situations. Applying this strategy, the company must have a constant reserve to reduce costs, while maintaining the same level of quality if possible. It is often possible to maintain standard prices in an unfavorable market situation by changing packaging, packaging, a slight deterioration in quality (due to the use of cheaper ingredients of the product or simplification of production technology).

In some cases, the firm may decide to reduce the share of profits in the final price of the goods. On the other hand, the firm forms a contingent of its permanent adherents, strengthens its image and, under favorable conditions, compensates for temporary losses, renews or expands its financial reserve.

The "rolling down price" or "run out" strategy follows the "skimming" strategy and is consistent with the marketing goal of expanding or capturing the market. By stepping down prices after saturation of the initially chosen segment, the firm achieves periodic expansion of the sales market and a corresponding increase in sales due to buyers with increasingly lower income levels.

The penetration price increase strategy continues the successful application of the penetration price strategy. Its goal is to use the existing position (in particular, the won market share) to increase profitability and recover past costs associated with bringing the product to the market. The increase in price can be justified by the improvement in the quality of the goods (use of prestigious materials, finishes and design changes).

The strategy of "priority price" is the achievement of an advantage in relation to competitors in order to use the company's strategy of "attack" and "defense" in the market. There are two options:

The price is higher than that of a competitor (compensated by the advantage in quality);

The price is lower than that of a competitor (due to lower costs).

The strategy of "price discrimination" - the sale of the same product to different customers at different prices (in order to introduce into intermediary structures or encourage potential buyers). There are two options for this strategy:

Benefits for regular customers, famous people (for example, popular actors), who, using the product, thereby advertise it;

Different prices are set depending on the time of use, ultimate goal consumption, consumer differentiation, and various price discounts based on purchase size, bundle purchase, or subscription purchase.

Price line strategy. Sharply differentiated prices are set for assortment types of goods in order to emphasize their differences in quality. The prices chosen for the models are the thresholds price sensitivity buyers, corresponding to their perception of the quality of the product. In the range between these thresholds, demand does not change when the price changes (psychological inelasticity of demand). Therefore, by setting the highest price of the interval, the seller maximizes revenue.

The strategy of "following a competitor" is a company's line of behavior based on copying a price leader. There are two types of price leadership: dominant (a powerful enterprise against the backdrop of many small and medium-sized ones) and barometric (a group of equal competitors recognizes one of them as a leader). The firm - a complete and recognized price leader can be sure that competitors will follow both the increase and the decrease in prices.

Conclusion

Based on the work done, a number of conclusions can be drawn.

The cost price in tourism is a set of current costs for the production and sale of tourism products and services, expressed in cash. This is the most important economic category and a qualitative indicator, as it characterizes the level of use of all resources at the disposal of the tourist organization.

The calculation of the cost is a necessary condition for the normal operation of the enterprise and allows you to calculate the prices of tourism products, since the cost is the basis of the price and below its products can be sold only in a certain period of time or for certain purposes.

Determining the pricing strategy of a travel company depends on the combination and interaction of many factors, the most important of which are:

The degree of novelty of the tourist product and its characteristics;

Costs and expected profit;

conditions of competition;

Features of the sales market.

List of sources

1. Typical methodical recommendations on planning, accounting and calculating the cost of a tourist product and the formation of financial results for organizations engaged in tourism activities (approved by order of the State Committee of the Russian Federation for Physical Culture and Tourism dated December 4, 1998 No. 402). - application program "Garant", 2016.

2. Antoshina O. Formation of the cost of tourist services // Financial newspaper. Regional release. - 2007. - No. 31.

3. Berezin I. S. Marketing Analysis. Market. Firm. Product. Promotion / I. S. Berezin. - 3rd ed., Rev. and additional - M.: Vershina, 2008. - 480 p.

4. Gracheva O.Yu., Markova Yu.A., Mishina L.A., Mishunina Yu.V. Organization tourism business. Technology for creating a tourist product: a training manual. – M.: Dashkov i Ko, 2010. – 276 p.

5. Dmitriev N.M., Zabaeva M.N., Malygina E.N. Economics of the tourist market: a textbook. - M.: UNITI-DANA, 2010. - 312 p.

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7. Klimuk, V. V. Efficiency of the use of material resources (regional aspect) [Text] / V. V. Klimuk, D. V. Hodos. - Krasnoyarsk: KrasGAU, 2015. - 112 p.

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10. Salimzhanov I.K. Pricing: textbook / I.K. Salimzhanov. - M.: KNORUS, 2007. - 304 p.

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Dmitriev N.M., Zabaeva M.N., Malygina E.N. Economics of the tourist market: a textbook. – M.: UNITI-DANA, 2010. – S. 211.

Shevchuk D.A. Pricing: textbook. allowance / D.A. Shevchuk. - M.: GrossMedia: ROSBUH, 2008. - S. 74-75.

Salimzhanov I.K. Pricing: textbook / I.K. Salimzhanov. - M.: KNORUS, 2007. - S. 66-67.

Standard guidelines for planning, accounting and calculating the cost of a tourist product and the formation of financial results for organizations engaged in tourism activities (approved by order of the State Committee of the Russian Federation for Physical Culture and Tourism dated December 4, 1998 No. 402). - application program "Garant", 2016.

Mishina E.P. Calculation of the cost of tourism products // Accounting in tourism activities. - 2011. - No. 6.

Antoshina O. Formation of the cost of tourist services // Financial newspaper. Regional release. - 2007. - No. 31.

Gracheva O.Yu., Markova Yu.A., Mishina L.A., Mishunina Yu.V. Organization of tourism business. Technology for creating a tourist product: a training manual. – M.: Dashkov i Ko, 2010. – P. 112.

Berezin I. S. Marketing analysis. Market. Firm. Product. Promotion / I. S. Berezin. - 3rd ed., Rev. and additional - M.: Vershina, 2008. - S. 291-292.

Zakharov S.V. Marketing: textbook / S.V. Zakharov, B.Yu. Serbinovsky, V.I. Pavlenko. - Ed. 2nd, add. and reworked. - Rostov n / a: Phoenix, 2009. - S. 130-131.

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