Costs for assurance quality of the hotel business services: management aspect

Botsian Tetiana
Candidate of Еconomic Sciences, Assistant Professor, Zhytomyr Ivan Franko State University. E-mail:botsian.tetiana@gmail.com

Zvarych Liubov
Senior teacher, Odessa National Economic University. E-mail:- virt9999@gmail.com

Cite this article:

Botsian Tetiana, Zvarych Liubov., (2019) Costs for assurance quality of the hotel business services: management aspect. Ed.: М.D. Baldzhy (ed.-in-ch.) and others [Systema pensiinoho zabezpechennia Ukrainy ta yevrointehratsiini protsesy; za red.: М. D. Baldzhy (gol. red.)], Scientific Bulletin of the Odessa National Economic University (ISSN 2313-4569), Odessa National Economics University, Odessa, No. 2(265), pp. 45-63.

Abstract

The article determines that the high proportion of expenses incurred by the hotel business are costs associated with ensuring the quality of the provided services. The task of organizing cost accounting for product quality can be solved only from the standpoint of managerial accounting, since, legislatively, accounting for cost of quality is unplanned. In this article, has been made an attempt to determine the list of costs associated with providing quality hotel services and to classify these costs. On the basis of the developed classification and the essence of the classification categories an organization and method of reflection in the accounting of expenses for quality are offered. Has been made an attempt to classify these costs in three areas: costs for quality assurance, costs for improving quality, costs for quality confirmation. According to the developed classification, the method of reflection in accounting expenses related to the quality of hotel business services is proposed. The paper states that for the development the system of organization and methodic of cost of quality accounting, the following steps should be consistently followed: 1) to establish a list of costs that ensure the quality of services and determine the sources of information on this type of expenditure; 2) grouping homogeneous costs, thus creating a classification of costs; 3) determine which accounts can be used to display information of costs for quality; 4) develop a system of internal reporting for the needs of management. The costs of quality assurance are mostly the component of marketing costs. They are directly related to the process of providing services and affect their cost. Part of these costs expands the range of services that can be obtained.They should be counted on a separate subaccount to the "Marketing Costs" account, which is a modification of "Sales Expense" account, which is provided by the chart of accounts. In the article, it is noted that in relation to a number of marketing costs, which is the cost of quality assurance, the problem of their capitalization is relevant, because of the reflection as a part of capital investments, and, consequently, the reflection in the financial statements. Costs for quality improvement are costs associated with training and staff development, costs for the development of internal quality standards, for ongoing monitoring, etc. These costs can be considered as expenses of future periods. This is primarily due to the fact that the cost of improving quality is carried out in the current period, but the result is related to the actions that determine mentioned costs, the hotel will receive in the future. Costs for quality assurance are certification costs, fees for developing and evaluating quality management systems, costs for quality audits, costs for providing evidence of service equality to established requirements, etc. The costs for improving quality are the costs of future periods. The type of costs "Quality confirmation costs" is written off to the cost of the type of service with which these costs are related in the item "Other expenses". In the case that the costs for the quality confirmation are not related to any particular type of service, they should be reflected on the account "General Production Costs" and at the end of the period, write off as a part of the provided services cost. Subsequently, the authors set themselves the task of developing a system for assessing the quality of services in both monetary and non-monetary equivalents.

Keywords

quality, costs, services of hospitality industry, costs for quality, costs classification, costs for proving quality, costs for improving quality, costs for quality confirmation.

JEL classification: L 830, M 200; DOI: 10.32680/2409-9260-2019-2-265-45-63

UD classification: 657.47

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