Zeszyty naukowe
Autor: Michał Biernacki 365
Strony: 365-375
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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.