Організація управлінського обліку на підприємствах готельно-ресторанного комплексу

Abstract

Проаналізовано основні підходи до організації управлінського обліку. Встановлено, що підприємства готельно-ресторанного комплексу мають свою специфіку, що необхідно враховувати при побудові системи управлінського обліку. Виділено основні етапи організації управлінського обліку на підприємствах готельно-ресторанного комплексу. Прокоментовано особливості кожного етапу як частини системи управлінського обліку. Зроблено висновок, що запропонована послідовність має універсальний характер і може використовуватись на різних підприємствах. Також відзначено, що постійно треба вдосконалювати існуючу систему управлінського обліку відповідно до потреб управління. Ключові слова: управлінський облік, організація, підприємства готельно-ресторанного комплексу, система управлінського обліку, етапи, управлінська звітність.

Management accounting is becoming a necessary base for the formation of information and analytical support. However, its organization needs a certain sequence of actions which are not legally established. Management accounting depends on the needs of management, so the company should be considered management requests, and the enterprise specifics. Enterprises of the hotel and restaurant complex differ from others, primarily by combining the sale of finished products, goods, works and services, with the presence of a large number of units, so management accounting is necessary for data on the whole complex. Stages formation of the administrative account organization on an example of the enterprises of a hotel-restaurant complex is the purpose of the article. approaches of different scientists to the management accounting organization were analyzed for this. The author has constructed a sequence of stages in the organization of management accounting, where each stage is detailed by a separate process. The following stages of organization of management accounting at the enterprise are distinguished: preparatory, methodological, regulating, accounting, technical and analytical. At the preparatory stage, the managerial accounting structure is formed, on the methodological - the main accounting methods that will be used for accounting, at the regulatory stage, the list of performers is determined, at the accounting stage - the composition and content of primary documents, managerial reporting is determined, at the technical stage, the software is selected and filled with the necessary tasks, at the analytical stage, the indicators are analyzed and recommendations are made for introducing changes in the company's strategy. Each stage includes a number of actions, characterized by the author. It is also noted that management accounting directly depends on the management needs. When they change, it is necessary to make changes to the existing management accounting system, i.e. depending on how significant are changes, it makes sense to talk about the cyclicality of management accounting. It is concluded that the proposed stages in the management accounting organization are universal and have practical value. Keywords: management accounting, organization, enterprises of hotel and restaurant complex, management accounting system, stages, management reporting.