Cost management system forming of restaurant companies

Authors

  • Ірина Сергіївна Андрющенко Kharkiv State University of Food Technology and Trade, 333, Klochkivska St., Kharkiv, Ukraina, 61051, Ukraine https://orcid.org/0000-0002-4028-6782

DOI:

https://doi.org/10.15587/2312-8372.2015.37875

Keywords:

economic mechanism, cost, system approach, elements of management system, restaurant industry

Abstract

The demand for a gradual transition to cost management through a systematic approach to their formation is occurred in conditions that define by domestic economic environment. Feature of systematic approach associated with the consideration of company as a system whose activity continuously variable depends on several conditions. Therefore, we propose a cost management system forming of restaurant companies by constructing of its recommended structure. It is recommended choose such elements of cost management system for restaurant companies: the stages that will determine the timeliness of application of the strategy implementation; business processes that consume resources on certain grounds; concepts that reveal the system functioning; functions, methods and tools that achieve the goals and structure that implements all of the system.

Therefore, we have proposed a structural aspect of functioning of integrated cost management system by providing the following elements: cost management methods, policies and procedures for cost management, organizational structure of the company and it is revealed their relationships to ensure integration with the overall management system.

Author Biography

Ірина Сергіївна Андрющенко, Kharkiv State University of Food Technology and Trade, 333, Klochkivska St., Kharkiv, Ukraina, 61051

Assistant Lecturer

Department of Finance

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Published

2015-01-29

How to Cite

Андрющенко, І. С. (2015). Cost management system forming of restaurant companies. Technology Audit and Production Reserves, 1(5(21), 68–72. https://doi.org/10.15587/2312-8372.2015.37875

Issue

Vol. 1 No. 5(21) (2015): Economics and management of enterprise. Development of the productive forces and regional economy

Section

Economics and Enterprise Management: Original Research

License

Copyright (c) 2016 Ірина Сергіївна Андрющенко

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