Volsnec O. Accounting and control in the information system of the liabilities management at restaurant business establishments

The thesis is devoted to the urgent issues of improving the accounting and control for the liabilities in the management information system at restaurant business establishments. The object of the research is the liabilities accounting and control systems at the restaurant business establishments) in Ukraine, the subject of the thesis research is the methods and organization of the accounting and control for the liabilities of restaurant business establishments. The theoretical and methodological approaches to the determination, evaluation and classification of the liabilities of restaurant business establishments have been improved, which let work out more perfect methods concerning the users' needs and organisation the accounting-control work of this type. The sufficiency information standard for the accounting-control support of the liabilities management at restaurant business establishments has been defined. It lets minimize the risk for business partnership and to attain the formation and use of the debt capital to be clear and evidential. The methodical principles of the liabilities accounting under the circumstances of uncertainty, keeping to the regulations of the money flows, their formation and redemption have been substantiated, which will let determine the provisioning facilities under the terms of a contract while business collaboration. The information technologies of liabilities accounting and control for the obtaining the purposes of internal operating control for the liabilities formation and redemption and evaluation of the results of the expected deviations have been improved.