Kvasha O. The management accounting of costs, revenues and financial results in the foodservice industry

Object - the process of organizing the management accounting in the restaurant business enterprises; purpose - a comprehensive study of theoretical and organizational-methodical management accounting provisions of costs, revenues and financial results of enterprises operating at restaurants; methods - general science, specific, and the results - the development of evidence-based recommendations for the construction of management accounting in the restaurant business enterprises, structures, procedures for establishing and analyzing the internal reporting enterprise catering business, methodical approaches to the analysis of costs, revenues and financial performance of businesses at restaurants; novelty - a complex target-oriented approach to organizing and implementing a subsystem of management accounting in companies catering economy; internal reporting formats with specific activities of enterprises; model of the financial results of enterprises operating restaurants in the subsystem of management accounting; the degree of implementation - foodservice industry; branch - restaurant management.