Andriuschenko I. Management of operational expenses of a company in the catering trade

Object of study - process of management of operational activities' expenses at catering trade companies. Purpose - justification of theoretical and methodological provisions and development of practical instruments to manage operational activities' expenses at catering trade companies. Methods applied - general scientific and specific. Results - justification of theoretical and methodological provisions and development of practical instruments to manage operational activities' expenses at catering trade companies. Novelty - notions of the theory of expenses' management by means of making precise definition of essence of the notion management of operational activities' expenses at catering trade companies; classification of expenses of catering trade companies is broadened and featured by the extended detalization and aggregation by sphere of their usage; theoretical and methodological provisions of forming of a model of the system of operational expenses management at the catering trade companies; theoretical and methodological provisions of forming of informational and analytical support for operational expenses management at catering trade companies; analytical instruments for modeling of scholastic relationship of cause and effect analysis and change of operational activities' expenses' volume and expenses per 1 UAH of products; the scientific and methodological approach to forming strategy of expenses' management at catering trade companies; the methodological provisions for budgeting expenses of operational activities at catering trade companies.