Comparative analysis of the effectiveness of types of economic control in the tourism sector in the Russian Federation

As part of the current study it is hypothesized that the effectiveness of types of economic control depends on the economic sector to which it is applied. The purpose of the study is to compare and analyse the effectiveness of types of financial control in relation to enterprises of the tourism sect...

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Bibliographic Details
Published in:IOP conference series. Earth and environmental science 2021-03, Vol.650 (1), p.12003
Main Authors: Boyko, A N, Galkin, A I, Barmenkova, N A, Zudenkova, S A
Format: Article
Language:English
Subjects:
Accounting
Comparative analysis
Economic analysis
Tourism
Online Access:Get full text
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Summary:As part of the current study it is hypothesized that the effectiveness of types of economic control depends on the economic sector to which it is applied. The purpose of the study is to compare and analyse the effectiveness of types of financial control in relation to enterprises of the tourism sector. In this paper, a methodology for assessing types of economic control is presented. The results of the study partially confirm the hypothesis put forward by the author that the effectiveness of a particular type of control depends largely on the economic sector (as indicated by the results of the evaluation of statistical control, which is poorly applicable to tourism), but only partially. It is established, that the most effective for a tourism enterprise can be considered a combination of audit, financial and accounting controls, with the latter type of control preferably used as an intermediate instead of financial control. All this will simultaneously save enterprise resources and successfully track the performance of its activities.
ISSN:1755-1307
1755-1315
DOI:10.1088/1755-1315/650/1/012003