SPECIFIČNOSTI PRAĆENJA TROŠKOVA I IZRADE KALKULACIJA KOD TURISTIČKIH AGENCIJA

Problem research in this paper is the accounting coverage of costs and calculations specific to travel agencies. One of the preconditions for years of sucesfull work and survival on the market of any economic entity, and thus of the travel agency, is cost optimization and stable operation. This requires a special way of managing the travel agency and especially accounting monitoring. The aim of this paper is to illustrate costs of travel agencies and, on a specific example from the practice identify the particularities of their monitoring and calculations in relation to other activities. Since cost monitoring and cost reporting does not only depend on the type of business but also on the management goals, not all companies keep records of costs in the same way. In this final paper the structure of costs and manner of tracking the costs of the tourist agency Destinations F-tours d.o.o. are observed. It is concluded that due to the specificity of the calculations of the package tours, the agency classifies the costs as fixed, relatively fixed costs and costs of organizing the package tour. The costs of organizing the package tours are the biggest part of the total costs because they are directly related to the executed arrangements and are properly allocated costs to the corresponding package tours. Planned and final calculations are presented as key mechanisms for allocating costs and determining the lump sum price of the package tours.