Theoretical approaches to the organization of accounting and analysis at public catering en-terprises

Abstract

In this article the theoretical aspects of an accounting and analysis organization in
public catering enterprises are examined. In modern market conditions it is important to have a ma-terial
production industry supposed to provide the state citizens with high-quality catering produc-tion. As the
public catering enterprises can be treated canteens, cafes, cafeterias, cookeries, pubs, restaurants, which
can be either state or private ones. Public catering – national economy industry that is the most marketable
sphere of an activity. This sphere has its own particularity, which im-plements both production and
marketing elements in itself. An essential condition for an enterprise work capacity is an accounting as an
overseeing, registration, systematization and analysis tool. The authors disclose the particularities of public
catering enterprises and their influence on an accounting organization. The report’s fairness assessment,
organization’s current statement research and its future forecasting is not impossible without an economic
analysis. In this case the authors pay spe-cial attention on the analysis of public catering enterprises with
their activity specifics.