Dombyk O. Accounting and Internal Control of Management of Hotel and Restaurant Business Enterprises

Object: the current system of accounting and internal control of hotel and restaurant business enterprises. Methods: graphical, observation, comparison, clustering, classification, comparison, detailing, systematic approach and modelling. Suggested: the organizational and methodological support of accounting systems and internal control in the management of hotel and restaurant business enterprises are developed. Іmproved: the conceptual approach to upgrade the information support in the system of management of hotel and restaurant business enterprises is improved; the methodical approach to accounting and internal control of specialized working assets of hotel and restaurant business enterprises is improved; the accounting support of the performance results as a system of interrelated elements (accounts chart of management accounting, formation of direct and indirect expenses, accounting registers) is improved; the organizational aspects of internal control of hotel and restaurant business enterprises is improved; the methodology of internal control of performance results is improved; the classification characteristics of hotel and restaurant business enterprises and signs of identification services, taking into account its specific sector of activity is improved; the mathematical modeling of revenues and costs as an analytical tool of management in the accounting system is improved.Application scope: hotel and restaurant business enterprises.