Особливості обліку у готельно-ресторанному бізнесі

Abstract

Проаналізовано основні особливості підприємств готельно-ресторанного бізнесу; досліджено етапи калькуляції страв та особливості інвентаризації. Адаптовано думки основних іноземних компаній щодо обліку в готельно-ресторанній справі та виділено найбільш популярні в міжнародній практиці додатки для ведення обліку на початок 2018 р.

Introduction. One of the main prerequisites for a successful business is clearly structured accounting. However, each industry has its own characteristics. Hotel and restaurant business is one of the most important sectors of the service sector. As a rule, it has the form of the hotel and its structural subdivisions, such as a restaurant, retail and public catering establishments (mini bars, cafes, cafeterias, buffets, etc.), laundry, repair services, parking, recreation areas with children and so on. further. Purpose. The purpose of the article is to study the peculiarities of the enterprises of the hotel and restaurant business and to reflect the peculiarities of their accounting. Results. There are 3 main recommendations for hotel and restaurant business registration: 1) An overview of core costs on a weekly basis. Initial costs are the numbers needed to generate income from profits after overhead. Food, drinks and labor are the three biggest expenses that a restaurant has. They need to be tracked every week. The POS system is great for tracking these costs. 2) The chart of accounts should be simple and personalized. The chart of accounts consists of different accounts and positions that make up the Main Book. It is not necessary to adopt a style of accounting, work similar to a similar business. Personalization of the account plan for a particular institution is one of the key to the success of good accounting. 3) The need to configure all accounting accounts before revision of the report on losses and profits on a monthly basis. In the balance sheets, liabilities and assets are translated. They are one of the main articles of the financial statements. The profit and loss account helps the hotel and restaurant business owner to understand their net profit or loss at the end of the month. Conclusion. Thus, the outlines of the hotel-restaurant management revealed the specifics of accounting and made it possible to make suggestions, namely: a review of weekly core costs, the use of a simple and personalized plan, and the need to configure all accounting accounts before reviewing the monthly loss statement and profit. It will greatly simplify work and will help to avoid many problems using modern applications for accounting in HoReCa, because clear and accurate accounting in the hotel and restaurant business – is a key to the success and competitiveness of the enterprise.