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BUSINESS INFORM №9-2015

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43

Section: Accounting and Auditing
UDC 657.471
Semeniuk L. V.
Accounting and Cost Analysis in the Product Management System for Catering Enterprises (p. 271 - 276)

The article is aimed to examine the possibility of applying in the catering enterprises the advanced methods for product cost accounting that will improve information and meet the information needs of the contemporary management. Analyzing the works by scientists conducting research in this area, advantages and disadvantages of applying in the catering enterprises accounting methods of direct-cost, standard-cost, and ABC have been identified. A combination, at different stages of management, of methods for accounting of product cost in the catering enterprises has been proposed. The article substantiates the use of: direct-cost method for product cost accounting in the variable costs, allowing the enterprise to exercise operational control over marginality of products, compare the product cost in terms of a network of enterprises; standard-cost method for accounting of target calculations and determining the product cost deviations from the target indicators that were set at the time of product launch; ABC-method at the stage of making changes in the menu, in order to determine the effectiveness of the dish as a whole, determining the most costly activities, decision-making on possible methods of cost optimization or withdrawal of a product from the market. Prospect of further research in this area is finding ways to automate the proposed combination of cost accounting methods on the basis of the accounting-analytical systems for catering enterprises.
Keywords: cost accounting, production approach, trading approach, direct-cost method, standard-cost method, ABC-method, catering enterprises
Fig.: 1. Tabl.: 1. Bibl.: 10.

Semeniuk Liudmyla V. – Postgraduate Student, Ivan Franko National University of Lviv (1 Unіversytetska Str., Lvіv, 79001, Ukraine)
Email: [email protected]

Article is written in Ukrainan
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Reference to this article:
Semeniuk, Liudmyla V. (2015) “Accounting and Cost Analysis in the Product Management System for Catering Enterprises.” Business Inform 9:271–276.


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