Інформаційно-методичне підґрунтя аналізу витрат підприємств ресторанного господарства

Abstract

Удосконалено теоретико-методичні засади формування інформаційно-аналітичного забезпечення управління підприємствами ресторанного господарства, що дозволяє комплексно оцінити рівень витратності діяльності. Сформовано структурно-логічну модель аналітичного управління витратами, яка сприяє створенню інформаційних масивів релевантних даних на кожному етапі управління. Розроблено економічні моделі впливу чинників детермінованого і стохастичного зв’язку на рівень витрат операційної діяльності. Ключові слова: витрати, аналіз, модель, аналітичне управління, детермінований аналіз, стохастичний аналіз, чинники.

In order to assess efficiency of management of operating activity expenses at catering trade companies by means of systematization of analytical researches it is suggested to apply theoretical and methodological provisions in regards of forming information and analytical background to manage operating activity expenses at catering trade companies. The suggested approach allows conducting comprehensive assessment that is based on the developed logical and structural model of analytical expense management including: purpose, forming of information flows, analytical methods and instruments, system and analysis of factors and results reporting. Two directions represent the above-mentioned model, namely: stages and technology of analytical management (expansion procedure of the analysis and determination of its sequence). With this purpose, it is recommended to present information background systematically in a form of tables containing database to conduct analysis and tables reflecting results of analysis. The integrated approach based on exploration of the whole process of resources consumption in connection with analysis of other indices of catering trade company activities underlies the methodology to analyze expenses. The utilized approach enables to supplement the set of elements of the system to manage expenses with methods of economic and mathematical modelling which provides the possibility to forecast level of expenses respecting dynamics of the external environment in order to seek the most rational resources consumption. In this regards the determined (functional connection is assumed) and stochastic (functional connection is absent) factor systems were developed. To conduct the determined factor analysis of the level of operating activity expenses it is suggested two models over the connection of resulting factor with indices of efficient usage of active capital assets and labor of production personnel. Multiple-factor economic and mathematical model to determine quantitative influence of factors on the level of operating activity expensesand reserves to decrease the level of operating activity expenses and its forecasted volume. Keywords: expenses, analysis, model, analytical management, determined analysis, stochastic analysis, factors.