Використання функціонального підходу для цілей ефективного управління та обліку витрат підприємств ресторанного господарства

The condition of the restaurant business in Ukraine has been studied, and this study showed that at present, many enterprises of the restaurant business cannot stand competition and close down in the context of crisis, high level of inflation, drop of income level of the population. However, the restaurant business is one of the most widespread types of small businesses both in Ukraine and in the world, so the basic directions of its improvement are specified in the article. It is proved that in spite of the large number of scientific papers and publications, the problematic issues of cost accounting at the enterprises of restaurant economy remain unsolved to the full extent. We investigated the role and place of distribution costs and production costs in the circulation of capital and defined their substantive content. It is proved that the activities and internal characteristics of any enterprise better reveal in the functions performed in it that requires a certain amount of time and resource expenses. Therefore, there is a direct link between the cost values for the realization of its common functions, size of the enterprise, features of its activity, sectoral affiliation, that answers the question about the sources of expenses. We suggested a functional and cost-based structure of restaurant business enterprises, recommended classification of expenditure of catering business enterprises, depending on the types of economic activity and enterprise management objectives, which is the basis for the introduction of functional reporting of expenses enterprises restaurant business and calculation of production costs at restaurant business enterprises, and which is also necessary for organization of managerial accounting. [ABSTRACT FROM AUTHOR]