Volkovska I. Management accounting of the operating costs at the enterprises of the hotel and restaurant complex

The object is a process information resources formation of management accounting of operating costs; the goal is the development of theoretical and methodological provisions and the formation of practical recommendations about organization of management accounting of operating costs at enterprises of the hotel and restaurant complex.; the methods are general scientific and specific; the results are substantiation of theoretical foundations and development of practical recommendations for the improvement of management accounting of operating costs at the enterprises of the hotel and restaurant complex; the novelty is conceptual and terminological apparatus concerning the essential filling of the definitions of "hotel and restaurant complex" and "operating costs of the hotel and restaurant complexes", classification of operating costs of the hotel and restaurant complexes, methodical approach to the management accounting organization of operating costs, the technology for monitoring the management accounting state, methodological and organizational principles of management accounting, methodical approach to optimization of operating costs, accounting and analytical provision for strategic development.