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
Related Articles
- EP ID EP384663
- DOI -
- Views 109
- Downloads 0
Management reporting on operations with letters of credit: organizational aspect
The paper describes the features of the organization of the management reporting system for operations with letters of credit. Based on the evaluation of the financial reporting indicators that characterize the state of...
Analysis of investment potential for enterprises of economic agrarian sector
The article deals with and determines the peculiarities of the investment potential of lands of Ukrainian economic agrarian sector. The author studies the main positives contributing the development of investment for ent...
Genesis of regulatory and legal provision of financial safety
The article describes the main problems that concern regulatory and legal provision of financial safety. The scientific groundwork of researchers of this matter in Ukraine is analyzed and its gaps are revealed. The state...
Systematization of falsification risk factors in financial statements: accounting aspect
The presence of false information in the financial statements significantly undermines the confidence of investors and creditors of a company. This necessitates finding and identifying risk factors for falsifying financi...
Cultural prerequisites for the formation of attitudes towards freedom of choice in the accounting system
The development of modern society is based on values. They determine the trajectory of development. Therefore, an important task is to determine the list of values that have played a dominant role in the development of U...