FORMATION OF ACCOUNT OF RESERVOIR EXPENSES MODEL

Mokhnenko, A. S. Formation of account of reservoir expenses model / I. Perevozova, A. Mokhnenko, L. Mykhailyshyn, O. Stalinska, O. Vivchar // Academy of Accounting and Financial Studies Journal. – London, 2019. – № 23. – Special Issue 2. – Access mode : https://www.abacademies.org/articles/formation-of-account-of-reservoir-expenses-model-8224.htmlIn order to ensure the efficient formation of the expenses of enterprises of restaurant economy, the theoretical and methodological provisions of the modeling of the system of management of them on the basis of the system approach are substantiated. Based on this, a model of cost management system has been developed that takes into account certain directions of information flows between the elements of the organizational structure of cost management at all stages, making possible the effective impact on the use of resources. The cost management system is defined as a set of techniques and methods, tools and levers of influence on the formation of costs, which ensure the achievement of maximum efficiency of activities under the conditions of continuous effective control in accordance with the chosen strategy of the enterprise. For the effective implementation of the management system for restaurant enterprises, a model has been proposed that takes into account certain directions of information flows accumulated at the input and inside of the system between the elements of the organizational structure of cost management at all stages, enabling effective influence on the use of resources. In particular, the structural model is defined through the following components: the objectives of the cost management system, the object and subject, stages, processes, concepts, functions, methods, tools and structures. The description of each element of the cost management system is given