���������˲��ֲ� ����������Ҳ �����˲��� ��������� � ������������� �����˲�Ͳ ���������Ͳ��� IJ������Ҳ ϲ���Ȫ���� ������������ ������������

Abstract

The article reveals the definition of conceptualization of cost management efficiency in crisis management of business continuity of restaurant enterprises. Each time new conditions and challenges require increased attention to cost management in crisis management of business continuity, both by the state and by the owners. It is established that the main goal in the crisis management of business continuity is to make a profit. It is at the expense of the received profit that the development of the enterprise is ensured, technical re-equipment and modernization takes place in order to achieve the competitive advantages of the restaurant enterprise. All this determines the importance of profit analysis and cost management in crisis management of business continuity. The study found that the conceptualization of a new or improved cost management system, it can be done only on the basis of determining the economic nature of costs and developing their rational classification. Conceptualization of cost management efficiency could provide the information needed to make effective management decisions in crisis management and ensure the efficiency and analytical continuity of the restaurant business It is proved that the conceptualization of cost management efficiency in anti-crisis management of business continuity is a component of further improvement of the process of managing their business activities and improving their financial results. Determined that the conceptualization of cost management efficiency in crisis management of business continuity should include a special function aimed at reorienting resources in order to most effectively develop them.