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  Opportunities to Increase the Attractiveness of Tourist Destination Bulgaria

  As a tourist destination, Bulgaria is a country with exceptional opportunities to provide a variety of different types of tourism. Besides the traditional forms - sea and mountain - ski tourism, it offers many alternative forms including: eco, rural, health, spa, wellness, cultural, adventure, wine, gourmet, event, hunting, camping, yacht, golf ... As a tourist destination, Bulgaria is a country with exceptional opportunities to provide a variety of different types of tourism. Besides the traditional forms - sea and mountain - ski tourism, it offers many alternative forms including: eco, rural, health, spa, wellness, cultural, adventure, wine, gourmet, event, hunting, camping, yacht, golf and congress tourism. Thanks to this, the country has a number of opportunities to develop its potential in the most rational way possible. Increasing the attractiveness of the destination could be achieved through a more appropriate use of the natural and anthropogenic resources available to it, while at the same time focusing on the regions with tourism potential and the opportunities they offer for the development of specialized forms of tourism. This article aims to present the opportunities for increasing the attractiveness of a tourist destination Bulgaria by examining the elements that determine the attractiveness of the country in general and on major tourist markets as well as by carrying out a SWOT analysis of the destination.

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  A State of ERP Learning in Accounting Education in Bulgarian Universities

  In contemporary's conditions, there is an urgent need for a thorough learning of ERP systems and the provision of skills that are needful to student’s professional realization. Authors from different universities around the world have studied the state of ERP systems curricula and their educational and practical relevance in various aspects. There ... In contemporary's conditions, there is an urgent need for a thorough learning of ERP systems and the provision of skills that are needful to student’s professional realization. Authors from different universities around the world have studied the state of ERP systems curricula and their educational and practical relevance in various aspects. There aren’t numerous publications that investigate the relationship between ERP systems and accounting education. The article aims to study the state of ERP learning in accounting education in Bulgarian universities to outline the development and improvement opportunities. The indispensability by ERP skills has been identified for modern accountants. Well-wishing suggestions have been made to update and expand the accounting students' education concerning ERP systems. An attempt has been made to determine the stage in ERP education maturity model in accounting majors in Bulgarian universities and some recommendations have been given.

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  Opportunities for Optimizing Accounting and Analysis of Costs, Relating to Buffet Restaurants of Hotels

  A problem in the hotels that provide the "buffet" service, the price of which is included in that for overnight stay in the room, is the accounting and the effective control of the full use of the allowances groceries in finished kitchen products. Keeping track of changes in the prices of supplying goods at the height of the tourist season („Food ... A problem in the hotels that provide the "buffet" service, the price of which is included in that for overnight stay in the room, is the accounting and the effective control of the full use of the allowances groceries in finished kitchen products. Keeping track of changes in the prices of supplying goods at the height of the tourist season („Food and Beverage Cost Control“), the calculation of so-called "Food Costs for Day" and "Beverage Costs for Day", and frequent inventory inventories to excample date, relation to accurate and true cost accounting for a certain period, are objectively necessary.