BUSINESS INFORM №11-2016

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ABSTRACTS AND INFORMATION ABOUT AUTHORS

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Section: Economics of Trade and Services
UDC 640.43:65.012.7
Krutova A. S., Levina M. V.
The Organizational-Methodical Aspects of the Internal Cost Control of Enterprises of the Restaurant Industry (p. 155 - 161)
The article is aimed at developing the theoretical foundations together with an organizational-methodological instrumentarium for internal control of costs of enterprises of the restaurant industry. The current status and prospects for development of internal control in the restaurant industry have been analyzed. Essence of control as one of the core functions of management has been examined. It has been proven that the system for internal control is an intermediary link between the system of accounting and the managerial personnel, that’s why functions to implement cost control should be performed by a specialized unit of enterprise – the internal control division. Structure of Regulation on internal control division has been elaborated, an element of which should be determining the forms of organization of the system for internal control at the enterprise of the restaurant industry (insourcing, outsourcing and co-sourcing). Expediency of organization of the internal control division in the form of co-sourcing has been substantiated.
Keywords: internal control, cost, enterprise of the restaurant industry, insourcing, outsourcing, co-sourcing
Fig.: 2. Bibl.: 10.

Krutova Angelika S. – Doctor of Sciences (Economics), Professor, Head of the Department, Department of Finance, Analysis and Insurance, Kharkiv State University of Food Technology and Trade (333 Klochkіvska Str., Kharkіv, 61051, Ukraine)
Email: [email protected]
Levina Maria V. – Candidate of Sciences (Economics), Associate Professor, Department of Economics and Business Technologies, National Aviation University (1 Lubomyra Husara Ave., Kyiv, 03680, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Krutova, Angelika S., and Levina, Maria V. (2016) “The Organizational-Methodical Aspects of the Internal Cost Control of Enterprises of the Restaurant Industry.” Business Inform 11:155–161.

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