Importance The article discusses some aspects of accounting for sectoral, organizational and economic specifics of corporate operations. Objectives The research identifies significant characteristics of management accounting and formulates how the management accounting process can be interpreted in respect of food service companies. I determine key goals of the management accounting process setting in food service companies, considering sectoral, organizational and economic specifics of operations. I also devise the methodology to qualify cost centers per business process and indicate managerial reports adapted to food service companies. Methods The research involves an analysis and generalization of scientific literature on respective subjects. Results I generalized significant characteristics of management accounting and determined purposes of setting the management accounting process in food service companies. The article provides detailed list of circulation expenses, methodology for qualifying cost centers per business process. Conclusions and Relevance The presented list of circulation costs will help managers of food service companies make opportune responses to fluctuation of costs. The cost center qualification methodology will facilitate the process of delegating management authorities for corporate leaders. The list of managerial reports was systematized per cost centers, indicating the submission dates and streamlining detailed information on corporate performance, and constructive decision-making
Keywords: food service, management accounting, business process, cost center, costs
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