Özet:

Erzurum, Turkey's first degree with one of the most important winter tourism centers and foremost, it is also a city which attracts tourists with its historical and cultural value. It is important for hotel businesses in Erzurum to compete with other winter tourism centers, provide a quality service to the incoming tourists and use modern accounting applications in order to provide fast and reliable information to business managers. The aim of the study is to determine the management and cost accounting application levels of hotel businesses operating in Erzurum province and to create an awareness by presenting the current situation. The study was conducted on hotels with Tourism Management Certificate in Erzurum. In the study, which was based on quantitative research method, data were collected by using survey technique. In addition, the universe constituted the sample. Therefore, data were obtained by complete counting method. According to the findings of the study, only 13.3 percent of the hotel businesses have a separate management accounting system, while approximately 26.7 percent of them have a separate cost accounting system. cost accounting systems.

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