Управлінський облік витрат операційної діяльності підприємств готельно-ресторанного комплексу: автореф. дис. на здобуття наук. ступеня канд. екон. наук: 08.00.09 - бухгалтерський облік, аналіз та аудит (за видами економічної діяльності)

Abstract

У дисертації наведено розвиток теоретичних і методичних положень та розроблено науково-практичні рекомендації щодо організації управлінського обліку витрат операційної діяльності на підприємствах готельно-ресторанного комплексу. Встановлено, що готельно-ресторанний бізнес є збитковим в Україні внаслідок постійного збільшення витрат. Запропоновано трактування поняття «готельно-ресторанного комплекс», на підставі якого уточнено визначення поняття «витрати операційної діяльності готельно-ресторанного комплексу». Сформульовано основні теоретичні положення організації управлінського обліку з врахуванням специфіки готельно-ресторанного комплексу. Згруповано загальноприйняті та запропоновано додаткові класифікаційні ознаки до класифікації витрат операційної діяльності, які стали основою їх управлінського обліку з використанням фасетного способу. Розроблено процедуру вибору підходу щодо обліку витрат з врахуванням специфіки діяльності підприємств готельно-ресторанного комплексу, джерел витрат та техніко-економічних чинників, під впливом яких вони змінюються. Розвинено методичний підхід до організації управлінського обліку з виділенням етапів та їх деталізацією за об’єктами, завданнями, рівнями, принципами, функціями, планованими результатами і виконавцями. Запропоновано форми управлінської звітності із складанням за підрозділами та консолідацією даних за готельно-ресторанним комплексом у цілому. Розроблено робочий План рахунків для цілей управлінського обліку фасетним способом. Запропоновано технологію перевірки стану управлінського обліку з врахуванням специфіки підприємств готельно-ресторанного комплексу. Розроблено обліково-аналітичне забезпечення стратегічного розвитку підприємств готельно-ресторанного комплексу із застосуванням збалансованої системи показників. Запропоновано методичний підхід до оптимізації витрат операційної діяльності.

Volkovska I. V. Management accounting of the operating costs at the enterprises of the hotel and restaurant complex. – Manuscript copyright. Dissertation for a Candidate Degree in Economic Sciences in specialty 08.00.09 – accounting, analysis and audit (by types of economic activity). –Kharkiv State University of Food Technology and Trade, Kharkiv, 2018. The dissertation presents the development of theoretical and methodological provisions and the development of scientific and practical recommendations for the organization of management accounting of operating costs at enterprises of the hotel and restaurant complex. It was established that hotel and restaurant complex includes a group of business entities that carry out the hotel and restaurant business and are part of the hotel and restaurant economy, which is the part of the hospitality industry; their feature is providing the basic and additional services that means simultaneous provision of services and sale of products and goods. Through the analysis of the development trends of hotel and restaurant business in Ukraine and in the Kharkiv region it was revealed that this industry is currently unprofitable and there is a decrease in number of business entities. The essence of such concepts as «hotel and restaurant complex», «operating costs of hotel and restaurant complex» was explored. By considering specifics of hotel and restaurant complex, there were formulated the main theoretical theses of management accounting organization, which help to distinguish the stages of the process. There were analyzed the main approaches to cost accounting and visualized the process of choosing the approach to cost accounting. By using the hierarchy analysis method it was suggested to apply an activity-based costing or target-costing at hotels and to use backflush costing considering the system «just-in-time» and quality related costs at restaurants. The classification of operating costs was improved by grouping generally accepted features and by introduction of additional classification features: «by product type», «by proposed articles of calculation», «in relation to improvement of the quality of services», «in relation to complex transactions», «in relation to the creation of value of service», what allows to choose from the list of operating costs those types which require control and belong either to activity of separate center of responsibility or to a complex as a whole. Using this information, there was developed a working list of accounts for management accounting purposes based on the method of facet classification. There was presented a technology for monitoring the management accounting state, and also provided a reference list of inspection accounting objects, distributed according to management levels and types of accounting; a questionnaire for the testing with organizational regulations for the enterprises of hotel and restaurant complex was developed. It was proposed to evaluate the state of management accounting using a system of quantitative criteria presented in the context of the main problem aspects of the consolidation of accounting information. The methodical approach to the organization of management accounting of operating costs was formed, the specialty of which consists in the subordination of the organization stages to the activity features of enterprises in the range of the hotel and restaurant complex. It was noted that organization of management accounting has a cyclic nature. The model of management accounting of operating costs at the enterprises of the hotel and restaurant complex was constructed with using the processual approach. A management reporting that is in line with strategic goals was developed. Considering the activity specifics of enterprises of the hotel and restaurant complex, indicators of prospects and centers of responsibility had been allocated. Based on these indicators, forms of management reports were composed; there was pointed out which management decisions could be made on the basis of such reporting, and also presented the recommendations for filling out and frequency of submission that reports both in divisions and totally for the complex. On the basis of management reporting, there was formed the balanced scorecard that differs by the presence of links between strategic goals, activity of the hotel and restaurant complex and the formation of management reporting, the allocation of key indicators (the share of auxiliary units costs in total operating costs, the profitability of auxiliary units, costs for quality, the share of transaction costs in total costs, the ratio of staff costs to income from the provision of additional services), the inclusion such a strategic objective as minimization of risks, which allows to estimate both income and expenses during activity and losses caused by influence of various factors. Using the reference model of the strategic map, it is possible to control the implementation of strategic goals and to make adjustments to the strategy when it is necessary to provide strategic development of the hotel and restaurant complex. There was developed the methodical approach to cost optimization, based on analysis of possible ways for cost reduction with complex using of morphological, integrated, qualimetric and simplex methods, and considering the key ideas of the theory of constraints, lean manufacturing and target costing. That allows allocating alternative variants of using resources for increasing profit, identifying and excluding inappropriate costs and substantiating the variants of costs reduction both for the centers of responsibility and the complex as a whole.