Accounting and Cost Analysis in the Product Management System for Catering Enterprises
Journal Title: Бізнес Інформ - Year 2015, Vol 9, Issue 0
Abstract
The article is aimed to examine the possibility of applying in the catering enterprises the advanced methods for product cost accounting that will improve information and meet the information needs of the contemporary management. Analyzing the works by scientists conducting research in this area, advantages and disadvantages of applying in the catering enterprises accounting methods of direct-cost, standard-cost, and ABC have been identified. A combination, at different stages of management, of methods for accounting of product cost in the catering enterprises has been proposed. The article substantiates the use of: direct-cost method for product cost accounting in the variable costs, allowing the enterprise to exercise operational control over marginality of products, compare the product cost in terms of a network of enterprises; standard-cost method for accounting of target calculations and determining the product cost deviations from the target indicators that were set at the time of product launch; ABC-method at the stage of making changes in the menu, in order to determine the effectiveness of the dish as a whole, determining the most costly activities, decision-making on possible methods of cost optimization or withdrawal of a product from the market. Prospect of further research in this area is finding ways to automate the proposed combination of cost accounting methods on the basis of the accounting-analytical systems for catering enterprises.
Authors and Affiliations
Liudmyla Semeniuk
Keywords
Related Articles
- EP ID EP122711
- DOI -
- Views 159
- Downloads 0
Client-Oriented Approach to Managing Marketing Interaction of a Hotel
The goal of the article lies in development of the system of management of relations in the market of hotel services on the basis of the client-oriented approach to managing marketing interaction. On the basis of systema...
Methodical Approach to Risk Management in the Public-Private Partnership Projects
The article presents an analysis of the structural elements of the available in Ukraine risk management methods related to public-private partnership (PPP). The review identified a number of discrepancies and gaps in the...
Scientific Method of the Economic Theory: From Dialectics to Trialectics
The goal of the article is development of conceptual and theoretical grounds of the scientific method of the economic theory and also analysis of its essential characteristics and functional specific features. In order t...
World Experience of Real Estate Tax and its Implementation into Ukrainian Legislation
The article considers world experience of real estate taxation and identifies expediency of its introduction into Ukrainian legislation only on the basis of deep analysis of possibilities and with consideration of econom...
Peculiarities of Establishing Corruption and Corruption-Countering Activities in the Sphere of Economy of Ukraine
The article considers the «organized corruption-related crime» in Ukraine as an independent socio-legal phenomenon - a kind of economic crime, which operates using corrupt ties to the Executive branch. Four stages of dev...