Operating budgets and the touristic traffic patterns and their importance Theoretical analysis in Kosovo

AuthorAdriatik Avdylaj
PositionUniversity of Pristina, Kosovo
Pages85-90
Vo
l. 4 N
o
.
3
N
ovember, 201
8
ISS
N 2410-391
8
A
cces on
l
ine at www.ii
p
cc
l
.or
g
85
A
cademic Journal o
f
Business,
A
dministration, Law and Social Sciences
II
PCCL Publishin
g
, Graz-
A
ustria
O
peratin
g
bud
g
ets and the touristic tra c pa erns and their importanc
e
Theoretical analysis in Kosovo
P
D (C.) A
riati
Av
y
a
U
niversity o
f
Pristina, Kosovo
Abstract
I
n the rst models of tourist systems, the emphasis is placed on the components of the two
r
egions' connectivity: that o
f
tourism and the reception o
f
tourists. Researcher Marioti,
f
or
e
xample, proposes three routes for the movement of tourists from their permanent residence
(origin) to the tourist region (destination), which are the entrance and exit routes, which in
so
m
e
c
a
s
e
s c
oi
nc
i
d
e
w
i
th
ea
ch
o
th
e
r
a
nd th
e
e
nt
e
rt
ai
nm
e
nt r
ou
t
e
. Wh
i
l
e
a
cc
e
ss
a
nd
e
x
i
t r
ou
t
e
s
e
nsure the connection between the two countries, the entertainment route on the other hand
e
nsures the use of touristic structures durin
g
travel even thou
g
h these structures do not belon
g
t
o
th
e
t
ou
r
i
st d
e
st
i
n
a
t
io
n.
A
s we have noticed be
f
ore, an e
ec tive accounting system is vital to the
rm's success. Without
the information provided by the management accounting system cannot make decisions.
H
owever, the quality o
f
a
rm's accounting system depends on the e
ectiveness o
f
internal
control within the rm.
I
nternal control is a system of controls and balances that plays a key
r
ole in maintaining the
rm's assets and in rein
f
orcing the accuracy and security o
f
nancial
r
eports. The importance of internal control is great in large corporations.
K
nowing the key nancial concepts and the proper use of calculating and mathematical skills
i
n personal nance situations are generally considered as a basic criterion for assessing a
p
erson as nancially cultured. For this reason, the accurate measurement of these two criteria
a
lso constitutes one o
f
the main objectives o
f
the survey. This is to be achieved through a
community of 8 well-studied questions that test respondents' knowledge on simple concepts
s
uch as: simple and compound interest, risk, return on investment, and in
ation.
I
n our
a
nalysis we will focus on the accounting system that provides users with both nancial and
n
on-
nancial in
f
ormation. Budgets, a tool o
en used, have been around
f
or a long time.
Ke
y
words
:
I
nternational Control, Budget, operational data, Ministry o
f
Finance in
A
lbania and
K
osovo,
E
mpirical Study
A
ccounting
E
mpirical studies, interest, risk,
A
ccountings politics.
JEL Classi cation Security System: N0, N1, N2, N3, O1, O2, O3.
Introduction
Internal control is necessary for auditing conducted by independent accountants.
Certi ed public accountants refuse to give opinions about a company's nancial
statements if there is a lack of internal control. For example, internal control involves
the separation of tasks, so that the individual that deals with asset control does not
even deal with the recording of transactions in the books of accounting. Capital
budgeting, however, does not t well with many businessmen. This is partly due to
the di culties of preparing a capital budget. Cash ow assessments should be further
delayed in the future and unfamiliar terms such as cost weighted average capital and
internal rates of return, creep into terminology. Recent years academic studies have

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