Peculiarities of the calculation of catering: organizational and methodological principles
Journal Title: Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу: міжнародний збірник наукових праць - Year 2018, Vol 40, Issue 2
Abstract
The article investigates the components of the cost of catering services (catering), identifies the direct and indirect costs of the provision of catering services, and determines the directions of the formation of analytical accounting for the provision of catering services for the purpose of calculation. The organizational and methodical features of calculation in partial selection of semi-finished version of the precursor method of accounting of expenses for production (rendering of services) and calculation of cost of catering are investigated. The study contributed to the development of costing as a documentary provision for the process of determining the cost of catering and the formation of sufficient information for the needs of users and requests for guidance on the effectiveness of the catering company (restaurant business). Selected proposals for the calculation of catering services ensure the completeness and reliability of information on the cost of catering and create the preconditions for improving the methodology of accounting in enterprises of restaurant business in the provision of catering services.
Authors and Affiliations
I. M. Vygivska, V. K. Makarovych
Keywords
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