Shekhovtsova D. Accounting and audit costs in catering business enterprises

The object is the process of accounting and audit costs in the information management's system of catering business enterprises; the goal is studying and developing theoretical, methodological, organizational and practical recommendations for improving costs accounting and audit in accordance with the information needs of catering business enterprises; the methods are general scientific and specific; the results are developing theoretical fundamentals and practical recommendations for improving accounting and audit costs in accordance with the information needs of management in catering business enterprises; the novelty is improved cost classification of catering business enterprises operational activity; organizational approaches to cost accounting; a technology of organization cost accounting in catering business enterprises by using modern management information systems; organizational and methodical techniques for of internal (operational) costs audit; methodological foundations of recording cost transactions (particularly logistic costs); methodological support applying analytical procedures of the internal (operational) audit.