Управлінський аспект класифікації витрат підприємств індустрії гостинності

Abstract

Визначено особливості витрат українських підприємств індустрії гостинності (кейтерингу), проаналізовано сучасні підходи до класифікації витрат із метою повноцінного забезпечення обліково-аналітичної інформації для реалізації управлінських цілей. Запропоновано класифікацію витрат для підприємств індустрії гостинності з урахуванням функцій управлінського обліку.

The article deals with the peculiarities of costs in Ukrainian enterprises of hospitality industry (catering). The dependence of expenses on the range of executive2 functions of such business entities is specified. It is emphasized that the appearance of expenses on servicing the own production process, on sales of the products manufactured by the enterprise and consumer goods, on the organization of consumer’s nutrition and the presence of a significant amount of transportation costs is typical for the enterprises of hospitality industry. Special attention is given to the analysis of modern approaches to the classification of costs with the purpose of full provision of accounting and analytical information for the realization of managerial goals. It is established that almost all scientists agree that such characteristics of costs in a certain measure depend on the factor of influence. There are relevant/not relevant costs and controlled/out-of-control costs. The classification of costs for the enterprises of hospitality industry is proposed. The background for this classification is taking into account the realization the following functions of managerial accounting: informative, auditorial, prognostic, analytical and communicative ones. Each of the selected functions is placed in the classification. All of them have the corresponding specification for managing costs. The proposed classification of costs allows building a reliable platform for rational organization of managerial accounting at enterprises of hospitality industry particularly in companies with functions of catering. The resulting accounting and analytical information according this classification has positive influence to a process of organization planning (budgeting), analysis, control operating costs and management. Managers of enterprises and other responsible persons which make decisions based on the information will be able to make effective management decisions for determining the optimal size of costs for normal activities and also to determine the most effective strategy for managing costs.