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The Technology for Assessing and Forecasting the Costly Characteristic of Restaurant Enterprises
Andriushchenko I. S., Zhyliakova O. V.

Andriushchenko, Iryna S., and Zhyliakova, Olena V. (2020) “The Technology for Assessing and Forecasting the Costly Characteristic of Restaurant Enterprises.” Business Inform 6:122–128.
https://doi.org/10.32983/2222-4459-2020-6-122-128

Section: Economic and Mathematical Modeling

UDC 657.471:640.432

Abstract:
The article is aimed at substantiating the technology and developing practical recommendations for assessing and forecasting the costly characteristic of operating activities of restaurant enterprises. The concept and essence of the analytical technology as a part of the cost management system are considered, the technology of the process of assessing and forecasting the costly characteristic of operating activities of restaurant enterprises is structured in the form of an appropriate functional model. As a result of the study of the main indicators of the selective aggregate of restaurant enterprises, an economic-mathematical model is developed, which can be used to: assess the performance of restaurant enterprises; calculate the impact of factors on reducing the operating costs; count the reserves of its decline and forecasting. The resulting model allows to explore the relationships with varying degrees of detail, to substantiate proposals in order to eliminate negative tendencies, and achieve the expected parameters of development. The carried out testing of the proposed model at the Kharkiv enterprises justified its importance for application in the decision-making on cost management of restaurant enterprises.

Keywords: costly characteristic, multi-factor analysis, correlation model, cost-cutting reserves, forecasting, restaurant enterprises.

Fig.: 1. Tabl.: 1. Formulae: 1. Bibl.: 10.

Andriushchenko Iryna S. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Finance, Banking and Insurance, State Biotechnological University (44 Alchevskykh Str., Kharkiv, 61002, Ukraine)
Email: [email protected]
Zhyliakova Olena V. – Candidate of Sciences (Economics), Associate Professor, Department of Finance and Accounting, Kharkiv State University of Food Technology and Trade (333 Klochkіvska Str., Kharkіv, 61051, Ukraine)
Email: [email protected]

List of references in article

[Legal Act of Ukraine] (2002). https://zakon.rada.gov.ua/laws/show/z0680-02#Text
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Chumak, O. V., and Andriushchenko, I. S. “Informatsiino-metodychne pidgruntia analizu vytrat pidpryiemstv restorannoho hospodarstva“ [Information and Methodological Basis for Cost Analysis of Restaurant Enterprises]. Naukovyi visnyk Uzhhorodskoho universytetu. Seriia «Ekonomika», vol. 2, no. 1 (2016): 297-301.
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Shkaraban, S., and Lazaryshyna, I. “Stratehiia orhanizatsii ekonomichnoho analizu“ [Strategy for Organizing Economic Analysis]. Ekonomichnyi analiz, no. 2 (2008): 10-14.

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