The purpose of this paper was to examine the impact of meat state - fresh chilled and frozen beef - on some physico-chemical and sensory properties of sudžuk produced under controlled conditions. Two types (A - produced from fresh beef cooled down to 0°C and B - produced from previously frozen beef tempered to -5°C) of Bosnian sudžuk produced under controlled conditions were examined. Investigations have shown that the use of fresh chilled and frozen beef had a significant influence on pH and aw values and on content of nitrites, as well as on some sensory properties (p 0.05). Type B of sudžuk in comparison to type A showed better cohesion of muscle and adipose tissue (7.55/5.76), brighter color of muscle tissue (6.13/7.79), whiter fat tissue (1.73/4.30), but also a slightly more pronounced presence of crust (3.39/2.01) at the cross section; it appeared to be harder (6.40/4.63) and tougher (4.55/3.20) relative to type A. Both types of sudžuk were moderately salty (5.10/4.96), with a noticeable discreet acidity (3.42/2.96) and almost undetectable rancidness (1.37/0.94). Garlic (5.88/4.56) and black pepper (5.44/5.66) aromas were of medium intensity, while smoke aroma (3.89//1.25) was more intensive (p 0.05), the type B produced (from frozen meat) was slightly more liked by evaluators. Based on mean values, Bosnian sudžuk was rated from 'moderately liked' (2.38; type A) to 'highly liked' (2.62; type B).

From the perspective of financial or managerial accountant, subject of interest in this paper is the relationship of financial and managerial accounting in the hotel business. Being necessary functions within the business system of hotel company, their mutual connection as well as their differences are explained. The management of hotel company makes decisions based on accounting information from both parts of accounting. As support to hotel management in decision-making, financial accountant provides financial information about past events, while managerial accountant provides non-financial information oriented toward future. The example above is just one out of many specific tasks, which are performed by accountants of specific part of hotel accounting system. Without their support, the management could not make correct and timely decisions with certainty. The importance of the roles of financial and managerial accountant is reflected through need for a wide knowledge in the field of accounting in specific business conditions of hotel industry. .