Received: 2019-05-15  |  Accepted: 2019-11-10  |  Published: 2019-12-15

Title

Management accounting in the restaurant business: organization methodology


Abstract

A functionally developed management accounting focused on the competitive environment will make it possible to identify information and technological processes that are a priori oriented towards the adoption of reasonable and optimal management decisions that allow timely elimination of deficiencies characteristic of accounting and financial accounting. The effectiveness of managerial control leads to the guarantee of reliable information of accounting (financial) statements, reliability, stability and security of the organization’s assets, allows you to explore the relationship of management and tax accounting, thereby contributing to successful and profitable activities. In this regard, the development of theoretical and practical recommendations, which are aimed at strengthening the role and importance of management accounting, improving the methodology of its organization in the restaurant business, is becoming very relevant. The purpose of the study is to develop the theoretical and methodological aspects of management accounting of catering enterprises, in particular restaurant services. The theoretical basis of the study was the work of foreign and domestic scientists on the formation, management and use of organization resources, management of socio-economic systems in the field of public catering. The research information base was made up of legislative and other regulatory acts of the Republic of Kazakhstan, statistical data of the Agency of the Republic of Kazakhstan on statistics, analytical materials, materials of scientific economic literature and periodicals, materials of scientific and practical conferences, electronic resources. In the research process, both general scientific methods of cognition were used: methods of induction and deduction, analysis and synthesis, classification and grouping, as well as special ones: methods of situational, comparative and economic-statistical analysis, methods of expert analytical, balance sheet and strategic analysis.


Keywords

catering, management, forecasting, management accounting, costing, restaurant business


JEL classifications

M10 , M11 , M21


URI

http://jssidoi.org/jesi/article/455


DOI


Pages

1542-1554


Funding


This is an open access issue and all published articles are licensed under a
Creative Commons Attribution 4.0 International License

Authors

Yembergenov, Ruslan
Narxoz University, Almaty, Kazakhstan https://narxoz.kz
Articles by this author in: CrossRef |  Google Scholar

Zharylkasinova, Мaira
Narxoz University, Almaty, Kazakhstan https://narxoz.kz
Articles by this author in: CrossRef |  Google Scholar

Journal title

Entrepreneurship and Sustainability Issues

Volume

7


Number

2


Issue date

December 2019


Issue DOI


ISSN

ISSN 2345-0282 (online)


Publisher

VšĮ Entrepreneurship and Sustainability Center, Vilnius, Lithuania

Cited

Google Scholar

Article views & downloads

HTML views: 1438  |  PDF downloads: 519

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