ОСОБЛИВОСТІ ФОРМУВАННЯ ВИТРАТ ОПЕРАЦІЙНОЇ ДІЯЛЬНОСТІ ЗА ВИДАМИ ГОСПОДАРСЬКИХ ПРОЦЕСІВ У ПІДПРИЄМСТВАХ РЕСТОРАННОГО ГОСПОДАРСТВА

Journal Title: World Science - Year 2017, Vol 2, Issue 11

Abstract

The costs of operating activities aimed at the increase of the management system informativeness are recommended to be formed in the context of such economic processes as production, service (organization of consumption) and sales of products depending on the type of enterprise (A, B, C). For this purpose, at the first stage, it is worthwhile clarifying the objects of expenses for the objects of restaurant business, i.e., an item that requires separate measurement of the costs associated with it. At the second stage, it is advisable to identify costs carriers that lead to expenses. The amount and composition of operating expenses depend on the number of the types of "products". Their specifics offered by the investigated establishments determine the consumption process and ensure costs formation in different ways.

Authors and Affiliations

І. С. Андрющенко, Т. М. Полтавець

Keywords

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  • EP ID EP442471
  • DOI -
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How To Cite

І. С. Андрющенко, Т. М. Полтавець (2017). ОСОБЛИВОСТІ ФОРМУВАННЯ ВИТРАТ ОПЕРАЦІЙНОЇ ДІЯЛЬНОСТІ ЗА ВИДАМИ ГОСПОДАРСЬКИХ ПРОЦЕСІВ У ПІДПРИЄМСТВАХ РЕСТОРАННОГО ГОСПОДАРСТВА. World Science, 2(11), 7-11. https://europub.co.uk/articles/-A-442471