Обліково-аналітичне забезпечення підприємств готельно-ресторанної справи

Abstract

The article focuses attention on the problems of formation of accounting and analytical support for the enterprises of hotel and restaurant business and the use of information and analytical base in managing economic activity of economic entities of this industry. International experience shows that the necessary prerequisite for the active and successful promotion of this industry on the domestic market is the integration processes in the European space, which requires the development of modern infrastructure. Accounting and analytical provision of hospitality services is one of the most important management mechanisms that enable to objectively assess the level of economic activity of enterprises (establishments) of hotel and restaurant business and confirm their economic security. The main perspectives of the development of enterprises (establishments) of the hotel and restaurant business are considered, the main aspects that need to be investigated for the purpose of building the accounting and economic support and the introduction of an effective mechanism for managing the financial and economic activities of the hotel and restaurant business are revealed. In the process of studying accounting and analytical support for the management of financial and economic security of hotels, a number of tasks were identified that covered this mechanism. The necessity of gradual introduction into the accounting and analytical activities of the enterprise elements of management accounting, taking into account international standards and progressive experience regarding modern approaches to the formation of financial results, is substantiated.