ПРОЄКТУВАННЯ СИСТЕМИ ДОКУМЕНТУВАННЯ ОБЛІКУ ТОВАРІВ ТА УСТАТКУВАННЯ ОБ’ЄКТІВ ГОТЕЛЬНО-РЕСТОРАННОГО ГОСПОДАРСТВА ЯК ОДИН З ЕЛЕМЕНТІВ БЕЗПЕКИ ТУРИСТИЧНОЇ ДІЯЛЬНОСТІ

Abstract

The article discusses the process of designing office work in the field of accounting for goods and equipment of objects of hotel and restaurant facilities. It is noted that it is one of the elements in the safety of tourism activities and a necessary component of the competitiveness of any enterprise operating in market conditions. It is noted that inadequate information on all possible directions of movement of purchased and manufactured goods leads to ineffective management decisions and deterioration of the enterprise. Therefore, there is a need for effective design of the accounting of goods and equipment in their information support. This will ensure the consistency and relationship of indicators of accounting registers; will provide information of the required level of detail and generalization, to meet the needs of management. The complexity of the construction of the accounting process for the objects of the hotel and restaurant economy is highlighted for the purpose of effective accounting and successful management of stocks of goods. To improve organizational support and design an effective system for documenting the accounting of goods and equipment of objects, an analysis of the directions of movement of goods and business transactions that arise in their process was carried out; the composition of accounting and control objects was clarified. In the hotel and restaurant industry, there are three main groups of business transactions related to the movement of goods: the receipt of placement and disposal of goods. In general, the organization of accounting for goods at the enterprise also includes three main stages: methodological, technical and organizational. At the same time, at all stages it is important to have timely primary accounting and a clear procedure for organizing the compilation and processing of primary documents, which is called the schedule of documents. There is a need to reflect the system of record keeping of goods in the Order on the accounting policy of the enterprise and its design given the rationality of accounting and the effectiveness of internal control to meet the information needs of owners at all stages of movement of goods.