BUSINESS INFORM №2-2017

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14

Section: Economic and Mathematical Modeling
UDC 65.011.2:640.432
Chernikova I. B., Kvаshа O. O., Kyrylieva L. O.
The Taxonomic Analysis of Development in the Accounting Strategy of Enterprises in the Restaurant Business (p. 95 - 102)
The article generalizes and elaborates the methodical techniques of analysis in terms of the taxonomic method within the strategic management system. Issues on application of method of the taxonomic analysis within the information system of enterprises of Kharkiv and Kharkiv region have been considered. It has been suggested to explore 104 enterprises of restaurant business in the city of Kharkiv and Kharkiv region and to identify the profitable restaurants, whose annual turnover exceeds 500-1000 thous. UAH. The carried out analysis shows the usefulness of applying in practice of the restaurant business the foreign methods, based on certain types, techniques and methods of analysis for studying the financial situation of enterprises. The taxonomic method is recommended, which allows to determine the reserves for increase of profit from enterprise’s activity for analyzing the information obtained, under condition of precision of its provision, in general terms. The article can be useful for the functional structures that carry out financial analysis (finance departments, accounting, divisions of marketing, planning, etc.).
Keywords: accounting policy, taxonomic analysis, restaurant business, management strategy.
Fig.: 2. Tabl.: 4. Formulae: 9. Bibl.: 10.

Chernikova Irina B. – Candidate of Sciences (Economics), Associate Professor, Professor, Department of Accounting, Audit and Taxation, Kharkiv State University of Food Technology and Trade (333 Klochkіvska Str., Kharkіv, 61051, Ukraine)
Email: [email protected]
Kvаshа Olhа O. – Candidate of Sciences (Economics), Associate Professor, Department of Accounting, Auditing and Taxation, Kharkiv State University of Food Technology and Trade (333 Klochkіvska Str., Kharkіv, 61051, Ukraine)
Email: olіvіаolyskа@gmаіl.com
Kyrylieva Liudmila O. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting, Auditing and Taxation, Kharkiv State University of Food Technology and Trade (333 Klochkіvska Str., Kharkіv, 61051, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Chernikova, Irina B., Kvаshа, Olhа O., and Kyrylieva, Liudmila O. (2017) “The Taxonomic Analysis of Development in the Accounting Strategy of Enterprises in the Restaurant Business.” Business Inform 2:95–102.

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