BUSINESS INFORM №3-2016

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36

Section: Information Technologies in the Economy
UDC 657.21:640.432
Shekhovtsova D. D.
Organizing the Management Accounting of Costs in the Use of Information Technology at the Restaurant Industry Enterprises (p. 244 - 249)
The article considers the use of modern information systems and technology to conduct management accounting of costs at the enterprises of restaurant industry; criteria of quality of information supply with the purpose to organize management accounting of costs and managerial decision-making have been determined; the most popular software and software complexes for comfortable conducting management accounting of costs that take into account the specifics of activities by the entities of restaurant industry have been examined; capacity of such programs to generate serious analytical base on which important managerial decisions can be made, in addition to the full reference of conducting the management accounting, has been determined. Possibility of use by the restaurant industry enterprises of «cloud» technologies to obtain transparent, prompt and timely cost information has been considered. A functional model, which structure is based on modular principle, has been proposed. The technology of organizing managerial accounting of costs for enterprises, engaged in the trading of the sushi, pizza, pastry and bakery products over the Internet, has been determined.
Keywords: costs, management accounting, restaurant industry, catering, information technology, software, document flow
Fig.: 2. Bibl.: 8.

Shekhovtsova Dariia D. – Candidate of Sciences (Economics), Associate Professor, Department of Economic Cybernetics and Management of Economic Security, Kharkіv National University of Radioelectronics (14 Nauky Ave., Kharkіv, 61166, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Shekhovtsova, Dariia D. (2016) “Organizing the Management Accounting of Costs in the Use of Information Technology at the Restaurant Industry Enterprises.” Business Inform 3:244–249.

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