Uniform System of Accounts in the Lodging Industry (USALI) in Creating a Responsibility Accounting in the Hotel Enterprises in Republic of Macedonia

A theoretical overview, as well an empirical analysis of the rule USALI system in the Cost Management (CM) in the hotel industry in Republic of Macedonia, will be made. These have to give a Realistic perspective of the current of the Cost Accounting in the Macedonian Hotel industry. In the hotel industry in R.Macedonia the old Management principles are still used. This work is an attempt to contrast them whit the modern equivalent approaches in Cost Management in the modern hotel industry in the world. Since the main goal of a Cost Management is finding an optimal solution between the utilized resources and achieved result, this work will take a great care into a consideration the Responsibility Accounting as a part of Cost Accounting. The Responsibility Accounting provides better division, allocation and control of the costs.