PRIMARY ACCOUNTING OF HOTEL AND RESTAURANT BUSINESS: MANAGERIAL ASPECTS

Abstract

The question of the economic nature of the primary accounting is reviewed and modern system of process documentation is researched in management system of hotel and restaurant business. Primary accounting as an information management system is characterized that provides management of the enterprise operational, complete, objective and reliable information for management decisions. The basics of effective organization of primary accounting and areas of improving the system of primary accounting of hotel and restaurant business are elucidated. The media of primary accounting information is proposed, which enable to operate an integrated accounting system to improve the efficiency of formation analytical information and implementation of management and control functions of management.

Authors and Affiliations

Olga Dombyk

Keywords

Related Articles

USING OF THE TOPOLOGICAL METHOD FOR THE REFLECTION OF STRUCTURAL ASPECTS OF COMPLEX TECHNOLOGICAL SYSTEMS

The structural aspects of complex systems elements interaction with using the base theses of graph theory and topological analysis method with the aim of problems modeling which are appearing in the water streams of pap...

FUNCTIONING OF STOCK MARKET OF UKRAINE: STATE AND PROSPECT OF DEVELOPMENT

Formation of stock market of Ukraine is analysed and basic features of its functioning are brought. The analysis of the state and dynamics of stock market development is carried out. Priority directions of stock market d...

TOWARDS THE SUSTAINABLE DEVELOPMENT OF UKRAINIAN AGRICULTURE: LAND USE MANAGEMENT

The article highlights the main legal and ecological peculiarities of the Ukrainian lands use with the aim of ensuring of sustainable land management during the process of the European integration. Since the beginning of...

FEATURES OF USE OF LUMINESCENT LAMPS OF LOW PRESSURE FOR LIGHTING IN INDUSTRIAL, CIVIL AND IN HOUSEHOLD ROOMS

In article, on the basis of the analysis of the existing light sources used in industrial, civil and in household rooms, characteristics of modern luminescent lamps of low pressure with electronic input-regulate devices...

THE ANALYSIS OF RISK OF BANKRUPTCY OF JSC ATOMENERGOPROM ON THE BASIS OF THE DEVELOPED PROGRAM COMPLEX

In work results of the analysis of risk of bankruptcy of JSC Atomenergoprom are presented. Calculations of degree of risk are given by classical methods: R. Taffler and G. Tishou, G. V. Davydova and A. Yu. Belikov, and a...

Download PDF file
  • EP ID EP239353
  • DOI -
  • Views 69
  • Downloads 0

How To Cite

Olga Dombyk (2015). PRIMARY ACCOUNTING OF HOTEL AND RESTAURANT BUSINESS: MANAGERIAL ASPECTS. Международный научный журнал "Интернаука", 1(9), 91-94. https://europub.co.uk/articles/-A-239353