BUSINESS INFORM №7-2016

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Section: Accounting and Auditing
UDC 657.6:657471
Yanchev A. V., Shekhovtsova D. D.
The Modern Concept of Organization of Internal Audit of the Cost Management of Enterprises in the Restaurant Industry (p. 119 - 124)
The article substantiates the necessity of organizing the internal audit of costs at enterprises in the restaurant industry that should allow decision makers to obtain confirmation of validity of data of the management accounting of costs and reporting for decision-making. The classification groupings of internal audit for the system of management of the enterprises' activities have been defined. An analysis of interpretation of the categories of «operating audit» and «managerial audit» has been carried out. The need for internal operating audit of costs at enterprises in the restaurant industry in view of the established vector of integration of management accounting and internal audit in conditions of transformation of market economy has been proved. Recommendations for improving efficiency of costs management have been suggested from the position of conformity with the current requirements of economic management in the competitive environment.
Keywords: internal (operating) audit, costs, management accounting, profitability, effectiveness, productivity, enterprises in the restaurant industry
Fig.: 2. Bibl.: 8.

Yanchev Andrey V. – Doctor of Sciences (Economics), Professor, Department of Accounting, Auditing and Taxation, Kharkiv State University of Food Technology and Trade (333 Klochkіvska Str., Kharkіv, 61051, Ukraine)
Email: [email protected]
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:
Yanchev, Andrey V., and Shekhovtsova, Dariia D. (2016) “The Modern Concept of Organization of Internal Audit of the Cost Management of Enterprises in the Restaurant Industry.” Business Inform 7:119–124.

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