Chumak O. Accounting and products analysis at the restaurants and catering enterprises

Object - process of forming expenses at enterprises. Aim - substantiation of theoretical statements, scientific and practical recommendations on the improvement of accounting and analysis of production cost of products in restaurant business enterprises. Methods: expert evaluation, comparison, economic-mathematical. Novelty: model of accounting and calculating production cost of the product is developed, the process of accounting production expenses is improved, reserves for decrease as well as forecast indexes of the level of expenses are determined Results: recommendations on improving accounting production cost of products and expenses on operational tivity, analysis and forecast of the level of expenses in restaurants are worked out. Sphere: restaurant business enterprises and educational enterprises of economic profile.