Autor: Michał Biernacki | 365 |
Strony: 365-375
pełen tekst
LIFE CYCLE COSTING IN DECISION MAKING BY TOUR OPERATORS
Summary
This article presents the life cycle costing (LCC-Life Cycle Costing) and his practical approach by tour operators. LCC, although is still in basic phase, is a useful tool supporting operational management in travel agencies,. Moreover is a tool to cost management in the long term period. Implementation of this system is an indispensable aid in the planning process of profit, costs, revenues.

LIFE CYCLE COSTING IN DECISION MAKING BY TOUR OPERATORS
Summary
This article presents the life cycle costing (LCC-Life Cycle Costing) and his practical approach by tour operators. LCC, although is still in basic phase, is a useful tool supporting operational management in travel agencies,. Moreover is a tool to cost management in the long term period. Implementation of this system is an indispensable aid in the planning process of profit, costs, revenues.