MOGUĆNOSTI I OGRANIČENJA UVOĐENJA USALI STANDARDA U HOTELSKA PODUZEĆA SLOVENIJE

Currently, Slovenia does not have the bases for the introduction of a uniform system of accounts for monitoring business performance in the hotel industry, called the USALI standard ("Uniform System of Accounts for The Lodging Industry"), which allows comparison of an individual hotel to similar hotels in a closer and wider area, has been the principal finding of the research ordered by the Slovenian Tourist Board and conducted by the Faculty of Economics, University of Ljubljana. The aim of the research was to examine the possibilities of the direct use of the USALI standard in Slovenia as well as about the necessary changes of the existing situation in the area of accounting records and other records in the hotel industry, so that the performance of the Slovene companies could be compared to the average of the hotel industry in the world, Europe and individual countries.Slovenija trenutno nema temelje za uvođenje uniformiranog sistema za računovodstveno praćenje poslovnih rezultata u hotelskoj industriji, poznatog pod nazivom USALI standard ("Uniform System of Accounts for The Lodging Industry”), koji dopušta usporedbu hotela sa sličnim hotelima u užem i širem smislu. Ovo istraživanje proveo je Ekonomski fakultet Sveučilišta Ljubljana na zahtjev Ministarstva za turizam Slovenije. Cilj je istraživanja ispitati mogućnosti uvođenja i primjene standarda USALI i utvrditi promjene u području računovodstvenih i drugih izvješća u hotelskoj industriji Slovenije, kako bi se rezultati slovenskih hotelskih poduzeća mogli usporediti s prosječnim rezultatima svjetske hotelske industrije, Europe i pojedinih zemalja