Karpenko D. Accounting in Managing the Income of the Companies in the Restaurant Business

The dissertation investigates the peculiarities of functioning of enterprises in restaurant business and the factors that influence the structure of the system of accounting their income. Theoretical approaches to the interpretation of the category of "income" have been generalized and the accounting nature of the proposed criteria has been clarified. Classification of income according to the purpose of adding extra features "according to usefulness", "according to the method of regulating the amount of income", "according to the nature of origin". Methodical recommendations on accounting bonus points have been developed, and also the task of automation of their accounting has been set. Moreover, suggestions for rearranging income in synthetic accounting according to the types of activities. A complex accounting provision for managing income of restaurant business has been developed that will promote the formation of relevant income information on income for making tactical and strategic decisions. It was suggested to perform accounting according to the areas of income, and forms of internal reporting have been developed