Technology evaluation of the cost of operating activities of restaurant enterprises
Journal Title: Науковий вісник Полтавського університету економіки і торгівлі. Серія "Економічні науки" - Year 2017, Vol 5, Issue 84
Abstract
The purpose of the paper is to substantiate the technology of estimating the cost of operating activities of enterprises of the restaurant industry and to develop practical recommendations for identifying reserves for its reduction. Research methodology. Achievement of the goal set in the article is carried out with the help of general scientific and special methods of research, namely: dialectical approach, analysis and synthesis, systematization and generalization, correlation-regression analysis. Findings. The functional model of the technology of estimation of operational activity of enterprises of restaurant industry, which is proposed to be used in the process of implementation of certain analytical procedures aimed at finding reserves for increasing the efficiency of utilization of consumed resources, is developed. In order to determine the reasons for changing the operating costs of restaurant enterprises, a multi-factor model of the level of operating costs dependence has been developed and a statistical analysis has been carried out, the results of which have shown its reliability and significance. On the basis of this model, factor analysis was carried out and reserves were found to reduce the operating costs of the restaurant restaurant facility. Practical value. The introduction of the proposed approach to the estimation of the level of operating costs provides an opportunity to find reserves for its reduction, which, in turn, contributes to the improvement of the quality of the justification of managerial decisions regarding the cost of management in the restaurant business. The main scientific provisions of the article can be used in the practice of restaurant enterprises.
Authors and Affiliations
Alexander Petruk
Keywords
Related Articles
- EP ID EP325203
- DOI -
- Views 43
- Downloads 0
Territorial peculiarities of structural changes in mining regions in the context of their sustainable development
Annotation. The aim of the study. The article is devoted to the problem of determining factors that determine the peculiarities of sustainable development of mining regions and formulate distinct requirements regarding t...
Perfection of mechanisms of effective management by quality of labour on enterprises of tourism
The purpose of the article is to the study of problems of quality management of work of the enterprises of sphere of tourism, as well as search mechanisms for the effective quality management of labour as factor of incre...
Development trends and problem aspects of small business enterprises’ taxation
Annotation. The purpose of the paper is to identify the main trends in the development of small business enterprises and the application of a simplified taxation system. The article is dedicated to the problems and prosp...
Tourism and information technologies in the focus of achievements and new perspectives
Annotation. The aim of the article is to justify the new prospects for mutual development of tourism years with implementation in the Internet were considered. The importance of information technologies for the developme...
Theoretical and practical aspects of the formation enterprise’s financial equilibrium management policy
Annotation. The purpose of the article is to develop theoretical and practical principles for managing the financial equilibrium of the enterprise at the tactical level by defining the types of policies that are subject...