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0411U006338,
к.е.н.
26-10-2011
o
Accounting and analysis in a managerial system of operating activity enterprises of restaurant business
Konovalikhina Tetyana Olegina,
popup.head Verenich Olga Grygorovna
popup.opponent Голов Сергій Федорович
popup.opponent Грінько Алла Павлівна
У дисертації розглянуто питання формування обліково-аналітичного забезпечення управління операційною діяльністю мереж ресторанного господарства. Уточнено сутність основної операційної діяльності як об'єкта обліку та аналізу, виходячи з особливостей підприємств ресторанного господарства. Оцінено сучасний стан обліково-аналітичного забезпечення управління на підприємствах ресторанного господарства на тактичному та стратегічному рівнях. Визначено основні напрями удосконалення інформаційної підтримки прийняття рішень. Критично проаналізовано існуючі методичні підходи до обліку основних показників операційної діяльності на підприємствах ресторанного бізнесу. Розроблено рекомендації, спрямовані на удосконалення методики обліку запасів, витрат і доходів операційної діяльності з надання послуг харчування з організацією дозвілля. Для покращання інформаційного забезпечення управління запропоновано теоретико-методичні підходи до розкриття в управлінській звітності інформації про поточну операційну діяльність мережі закладів ресторанного господарства та про досягнення стратегічних цілей. Обґрунтовано застосування інструментарію стратегічного аналізу для прийняття стратегічних рішень у сфері мережевого ресторанного бізнесу.
2011-10-26
2020-04-04
Updated: 2025-12-08
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