Організація внутрішнього (операційного) аудиту витрат на підприємствах ресторанного господарства

Abstract

Визначено необхідність організації внутрішнього (операційного) аудиту витрат на підприємствах ресторанного господарства, яка дозволить керівникам отримати впевненість у достовірності обліково-аналітичної інформації про витрати для прийняття управлінських рішень. Розкрито зміст основних організаційних регламентів операційного аудиту. Подано розширений перелік джерел отримання внутрішніх аудиторських доказів для проведення внутрішнього (операційного) аудиту витрат, а також класифікатор можливих порушень в управлінському обліку операційних витрат.

The article deals with the necessity of organization an internal (operational) audit costs in restaurant business enterprises. It will allow managers to gain confidence in the reliability of accounting and analytical information about costs and to be able to make effective management decisions. Special attention is given to internal (operational) audit expert’s recommendations and their ability to make using resources for each business process and the whole enterprise more effective. It was determined that organization an internal (operational) audit is tool of optimisation costs restaurants business enterprises. The basic factors that influence on organization an internal (operational) audit costs are examined. Rational organization of the internal (operational) audit costs in restaurant business enterprises will improve the quality of audit works; minimize the time and costs for their implementation. With the purpose organization of the internal (operational) audit costs phases and stages for its implementation are presented. It is emphasized that one of main business goals is an obtaining timely audit results, that’s why plan and program drafting for organization an internal (operational) audit costs in restaurant business enterprises is offered. The circumstances of the necessity to adjust a plan and program during the audit are defined. It suggests a list of sources internal audit’s evidence for realization internal (operational) audit costs such as: internal organizational regulations of managerial accounting. (Statement on accounting policy in the context of costs for managerial accounting); primary accounting documents; sheets including managerial, report of comprehensive income (Report on financial results); managerial reporting (managerial report on the operating costs for making decision, managerial report on costs by processes of activity, managerial report on logistics costs). The information of the environment for making audit evidence in particular information on the range of food and catering services competitors, their pricing policy for similar dishes or services information about suppliers and justification choice of them is useful.