Desyatkina I. Accounting for and control of production and turnover expenses at restaurants

Purpose of research lies in development of theoretical, organizational, methodical and practical statements of accounting for and control over production and circulation expenses at restaurants. Object of research: accounting system and control over production and circulation expenses at restaurants. Subject of research: theoretical, methodical, organizational and practical statements of accounting for and control over production and circulation expenses at restaurants. Methods of research: gnoseological, comparison and legal, synthesis, induction, deduction, abstraction, idealization and generalization. Scientific novelty of the results obtained lies in the theoretical grounding and solving a number of organizational and methodic issues regarding accounting for and control over production and circulation expenses at restaurants. For the first time issues as follows have been obtained: methodic approach to reflecting expenses incurred on improvement and quality assurance of products in the accounting system, which is based on the division of such expenses depending on the stages of a business process; the following issues have been improved: composition of circulation expenses at restaurants by supplementing them with the items "expenses on decoration and furnishing" and " waiters' wages"; methodical approach of accounting reflection of production and circulation expenses at restaurants in the part of distinguishing the enterprises by complexity of the manufacturing process, and involves consideration of the peculiarities of such enterprises by reflection of the incurred expenses in accounting; theoretical grounding of the order of accounting reflection of production expenses in the part determining the amount of work in progress given proof of its presence at restaurants; methods of internal control over production and circulating expenses at restaurants, which lie in establishing sources of control, techniques of documentary and factual control as well as typical errors; control system in the part of applying methodic techniques of physical counting of material resources and work in progress at each of the processes of company's business activity; issues as follows undergone further development: interpretation of the term "restaurant business"; classification of stocks at restaurants on purpose in the part of outlining stocks used in manufacturing and commercial process and stocks intended for serving the production process as well as with the aim of efficient management of an enterprise. Implementation extent: results of research have been implemented into the practice of Private Company "MEG business group", Closed Joint-stock company "BF "Poryatunok", Private Company "VMS". Some research results have been implemented in the practice of University of Economics and Management, Simferopol.