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
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