BUSINESS INFORM №1-2016

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Section: Economics of Trade and Services
UDC 657.6:640.43
Omelianchuk T. M.
Development Trends of Enterprises of Catering Industry as Potential Customers of the Financial Status Auditing (p. 179 - 183)
In order to facilitate managerial decision-making by the owners of enterprises of catering industry in any country of the world, results of auditing the financial status of enterprises of catering industry are taken into account, along with considering the development status of the industry sector. Development of the market of enterprises of catering industry as objects of financial status auditing occurred under influence of external environment factors, in particular political, economic, social, technological, environmental and legal, as evidenced by the dynamics of changes in the number of enterprises of catering industry network, the number of seats in these, as well as the average turnover for the time-span of 2005-2016. The article examines development trends and systematizes external factors of financial status of enterprises of catering industry in Ukraine. The identified trends indicate the need to audit the financial status of enterprises of catering industry for preventive purposes.
Keywords: audit, enterprise of catering industry, trend, development, market, financial status
Tabl.: 5. Bibl.: 15.

Omelianchuk Tetiana M. – Postgraduate Student, Department of Accounting, Kyiv National University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)
Email: [email protected]

Article is written in English
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Reference to this article:
Omelianchuk, Tetiana M. (2016) “Development Trends of Enterprises of Catering Industry as Potential Customers of the Financial Status Auditing.” Business Inform 1:179–183.

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