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ИД «Финансы и кредит»






International Accounting

Improving the organization of accounting process at public catering enterprises

Vol. 20, Iss. 22, NOVEMBER 2017

PDF  Article PDF Version

Received: 26 October 2017

Received in revised form: 31 October 2017

Accepted: 6 November 2017

Available online: 29 November 2017

Subject Heading: Managerial accounting

JEL Classification: М11, М40

Pages: 1304–1317


Romanenko A.V. Stavropol State Agrarian University, Stavropol, Russian Federation

Importance To generate effective management decisions, achieve high level of competitiveness and prevent stagnation in catering enterprises' operation, it is critical to identify areas for optimization and improvement of accounting process.
Objectives The purpose of the study is to develop a conception of accounting process improvement at public catering enterprises, establish a relation between the functions of the food service industry and methodological aspects of accounting process organization, and differentiate the specifics of accounting process at public catering enterprises depending on the size of economic entity.
Methods The study employs theoretical methods of obtaining knowledge, a review of economic literature, and statistical data analysis.
Results I offer a concept to improve the accounting process at food service industry enterprises, underpin the influence of the industry’s functions on organization of accounting process, and present my own classification of salient features of accounting process that are inherent in public catering enterprises depending on their size.
Conclusions The developed concept serves as a basis for further research in the area of optimization and modernization of accounting process methodology. The defined relations between functions, economic and industry-specific features and special aspects of accounting process organization at public catering enterprises enable to elaborate the elements of accounting process in the industry.

Keywords: catering, food services, accounting process, public catering enterprise


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