КЛАСИФІКАЦІЯ ВИТРАТ ПІДПРИЄМСТВ РЕСТОРАННОГО ГОСПОДАРСТВА
Journal Title: Science Review - Year 2017, Vol 2, Issue 7
Abstract
The article considers the issues concerning the classification of expenses as one of the key elements of further analytical and management procedures. The author represents the specified classification of expenses according to the main directions and features which is the foundation to form the information support in the expenses management of enterprises of restaurant economy on the basis of the conducted analysis. The chosen classification features allow studying comprehensively the expenses behavior and ensure their grouping in the required extent. The recommended classification of expenses is extended in some way and a little bit detailed, allowing to consider and fully achieve the intended objective - to determine the cost of a dish or the financial result of the activity. The approach which was used gives a possibility to highlight the classified features that take into account the special nature of the activity.
Authors and Affiliations
І. С. Андрющенко, О. В. Жилякова
Keywords
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