ОБЛІК НА ПІДПРИЄМСТВАХ РЕСТОРАННОГО ГОСПОДАРСТВА: ТЕОРЕТИЧНИЙ АСПЕКТ

Abstract

One of the most important components of the service sector in Ukraine is the restaurant business because many enterprises operate in this field. Restaurant enterprises include not only restaurants but also canteens, diners, bars, cafés, buffets, delicatessen shops, cafeterias, kitchen factories, etc. The proper organization of accounting is an important component that ensures the efficiency of the enterprise in this industry. The restaurant business is a very specific type of activity. It combines production, retail and service sector. In this regard, accounting at restaurants has certain features. The process of cooking dishes from food ingredients in the kitchen is an element of production activity; the sale of manufactured dishes and purchased goods is an element of retail trade; the establishment of trade margins and an element of services is for the organization of consumer leisure, so accounting is non-standard here. Unlike production enterprises, restaurant enterprises do not have work in progress and stocks of finished products in the warehouse, except for culinary departments that produce ready-to-cook products. There are described the existing approaches to accounting in restaurants in Ukraine: trade and production approach, an approach to reflecting the receipt of stocks, using and selling of ready meals and purchased goods. The positive and negative sides of these accounting methods are defined and recommendations to increase the efficiency of accounting at restaurants are given. Two groups of restaurant business enterprises depending on the complexity of the technological process are defined and the accounting methods for each of them, which do not contradict the regulations, are described. Despite the greater labour intensity of the production method, we consider it correct to apply the production method of accounting to the restaurant business entities with a complex technological process.