The Methodical Approach to the Cost-Accounting of the Restaurant Businesses with Catering Functions

Abstract

The article considers the methodical aspects of cost-accounting for the operating activities of restaurant businesses, which organization is influenced by the chosen accounting method (trade, production, or trade and production). The essence of each of the methods has been analyzed and the expediency of the trade and production method in the cost-accounting system has been substantiated due to its most appropriateness for the particularities of activity of restaurant businesses with catering functions. It has been proposed to use a model for methodical support of cost-accounting for restaurant businesses, which will provide to obtain detailed information on the costs by the analytical attributes required by the users of enterprise, for each process of its activity. Emphasis is placed on the logistics costs, which are characteristic of catering businesses with catering functions and need to be reflected in the accounting. A methodical approach to the accounting of logistics costs in terms of business processes for the efficient management of such costs is recommended.

Keywords

• accounting
• costs
• management system
• restaurant businesses
• catering
• logistics