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Abstract:
Started in the hotel industry a modest beginning until reaching the
center does not dispute it of importance to the national economy to some
advanced countries and are characterized as one of the interfaces are
important in Tourism and that are related to the well being and culture
of the country and courtribute to obtain hard currency paid by the
Tourism constantly stresses most economists believe the target final of
economic activity depends on the basis of the concept of process .
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1- Katas : Richard , Management Accounting for Hotels and Restaurants ,

University press , Glasgaw , 1997 .

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