: organizational and mPeculiarities of the calculation of cateringethodological principles
The article investigates the components of the cost of catering services (catering), identifies the direct and indirect costs of the provision of catering services, and determines the directions of the formation of analytical accounting for the provision of catering services for the purpose of calcu...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Zhytomyr Polytechnic State University
2018-08-01
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| Series: | Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу |
| Subjects: | |
| Online Access: | http://pbo.ztu.edu.ua/article/view/142191/139817 |
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| _version_ | 1850157338061701120 |
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| author | I.M. Vygivska V.K. Makarovych |
| author_facet | I.M. Vygivska V.K. Makarovych |
| author_sort | I.M. Vygivska |
| collection | DOAJ |
| description | The article investigates the components of the cost of catering services (catering), identifies the direct and indirect costs of the provision of catering services, and determines the directions of the formation of analytical accounting for the provision of catering services for the purpose of calculation. The organizational and methodical features of calculation in partial selection of semi-finished version of the precursor method of accounting of expenses for production (rendering of services) and calculation of cost of catering are investigated. The study contributed to the development of costing as a documentary provision for the process of determining the cost of catering and the formation of sufficient information for the needs of users and requests for guidance on the effectiveness of the catering company (restaurant business). Selected proposals for the calculation of catering services ensure the completeness and reliability of information on the cost of catering and create the preconditions for improving the methodology of accounting in enterprises of restaurant business in the provision of catering services. |
| format | Article |
| id | doaj-art-39be406e8a6c4dbea5ac83a42a9763bc |
| institution | OA Journals |
| issn | 1994-1749 1994-1749 |
| language | English |
| publishDate | 2018-08-01 |
| publisher | Zhytomyr Polytechnic State University |
| record_format | Article |
| series | Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу |
| spelling | doaj-art-39be406e8a6c4dbea5ac83a42a9763bc2025-08-20T02:24:13ZengZhytomyr Polytechnic State UniversityПроблеми теорії та методології бухгалтерського обліку, контролю і аналізу1994-17491994-17492018-08-012403610.26642/pbo-2018-2(40)-3-6: organizational and mPeculiarities of the calculation of cateringethodological principlesI.M. VygivskaV.K. Makarovych The article investigates the components of the cost of catering services (catering), identifies the direct and indirect costs of the provision of catering services, and determines the directions of the formation of analytical accounting for the provision of catering services for the purpose of calculation. The organizational and methodical features of calculation in partial selection of semi-finished version of the precursor method of accounting of expenses for production (rendering of services) and calculation of cost of catering are investigated. The study contributed to the development of costing as a documentary provision for the process of determining the cost of catering and the formation of sufficient information for the needs of users and requests for guidance on the effectiveness of the catering company (restaurant business). Selected proposals for the calculation of catering services ensure the completeness and reliability of information on the cost of catering and create the preconditions for improving the methodology of accounting in enterprises of restaurant business in the provision of catering services.http://pbo.ztu.edu.ua/article/view/142191/139817cateringorganizationmethodaccountingrestaurant businesscalculationestimating |
| spellingShingle | I.M. Vygivska V.K. Makarovych : organizational and mPeculiarities of the calculation of cateringethodological principles Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу catering organization method accounting restaurant business calculation estimating |
| title | : organizational and mPeculiarities of the calculation of cateringethodological principles |
| title_full | : organizational and mPeculiarities of the calculation of cateringethodological principles |
| title_fullStr | : organizational and mPeculiarities of the calculation of cateringethodological principles |
| title_full_unstemmed | : organizational and mPeculiarities of the calculation of cateringethodological principles |
| title_short | : organizational and mPeculiarities of the calculation of cateringethodological principles |
| title_sort | organizational and mpeculiarities of the calculation of cateringethodological principles |
| topic | catering organization method accounting restaurant business calculation estimating |
| url | http://pbo.ztu.edu.ua/article/view/142191/139817 |
| work_keys_str_mv | AT imvygivska organizationalandmpeculiaritiesofthecalculationofcateringethodologicalprinciples AT vkmakarovych organizationalandmpeculiaritiesofthecalculationofcateringethodologicalprinciples |