Abstract:

Tourism and catering, as economic activities requiring specific methods of organization and development, are inherently linked to the management process. In order to make correct and timely decisions, it is essential that the management of these entities has comprehensive information on the challenges and events they face. In essence, effective and contemporary management is conditioned to have adequate knowledge.

For decision-making to take place, it is essential to have an effective information system. A crucial component of the general information system of an economic entity is the accounting information system. This subsystem serves as a fundamental tool for managing activities, especially in the tourism industry. Given the nature of this industry, which requires constant and thorough data processing, financial and management accounting plays a vital role in providing the necessary information.