Hovodvorskaya V. Accounting and the control of expenses in public catering on condition of the market economy.

In this manuscript the development trends, registration and control in the sphere of public catering are being investigated. The principal imperfections of this branch development, connected with the registration and the control of the expenditures on conditions of the market economy are revealed. For the purpose of increase of the registration by hand efficacy we offer to integrate all the types of economic registration of expenditures in one system on the basis of computer technologies of information processing. The classification of production expenses and specifications of the accounting items of the cost price for the proper products of the public catering as well as the reasons for deviating from the normative cost price of the dishes, which are in charge of the norm deviation, is being developed. The suggested expenses registration system on the basis of APM network of the company accountant is directed towards the efficiency rise of the registration of the company activity. The algorithms of the solving problem of registration and the own production outlay and its prices making control are developed. We have also worked up the machine oriented daily report on sales and prepared kitchen meals, which could replace separate primary documents and enables efficient administration of the company's activity.