Abstract:

Assessing modern approaches to manage the policy of ensuring the continuity of public catering enterprises we need to take into account multifactorial external and internal environments of their activities. A great number of elements of external and internal environments, many of which can vary widely, create a problem of choosing the accounting tool that will help these enterprises to carry out ordinary course of business in terms of the specific character of their development. The developments of a group of special reserves taking into account peculiar features of performance of public catering enterprises, and the improvement of their accounting and internal control both in theoretical and practical plans are of a great interest within the ensuring of continuity process of these business entities. In the process of solving the tasks set to achieve the research objectives scientific provisions have been formulated that are the basis for the improvement of business accounting and internal control of the reserves at public catering facilities aimed at ensuring the continuity of public catering enterprises. The scientific novelty consists of the updated set of the concepts “the continuity of public catering enterprises”, “reserve complex”, “special reserves” proposed by the authors, as well as the procedure for processing accounting information of public catering facilities based on the formation of a reserve complex, which is required to ensure the continuity of public catering enterprises. The developed procedure for the formation of a group of special reserves is based on the risk-oriented approach and depends on compliance with the rules to the service provision in the field of public catering, sanitary and hygienic rules for enterprises, products, transportation and storage. The proposed methodological approach to the assessing, business accounting and identification of a group of special reserves in financial statements includes the calculation of interest and value indicators taking into account the amount of the estimates, the percentage of natural losses and product damage.