Konovalikhina T. Accounting and analysis in a managerial system of operating activity enterprises of restaurant business

In the dissertation covered questions of forming the registration-analytical providing of management operating activity of restaurant business networks. Essence of basic operating activity is specified as an object of account and analysis coming from the features of restaurant economy enterprises. The modern state of the registration-analytical providing of management is appraised in the enterprises of restaurant economy on tactical and strategic levels. Basic directions of improvement informative support of making decision are certain. The existent methodical going is critically analysed near the account of basic operating performance indicators on the enterprises of restaurant business. Recommendations are worked out the methodologies of account of supplies, charges and profits of operating activity sent to the improvement from the grant of services of feed with organization of leisure. For the improvement of the informative providing a management is offered theoretical and methodical approaches in relation to opening in the administrative accounting of information about current operating activity of network of establishments of restaurant economy and about the achievement of strategic aims. Application of tool of strategic analysis is reasonable for the acceptance of strategic decisions in the field of network restaurant business.