System accounting as a basis for financial stability in the restaurant business

The article explores how systematic accounting serves as a key tool for maintaining financial stability in the restaurant business. The author analyzes the nature of unrecorded losses, their impact on profitability, and describes practical mechanisms for managing them. Particular attention is given to building an accounting system in which every process is linked to financial results, and regular audits serve as an element of economic control.The paper discusses modern approaches to inventory management (FIFO, FEFO, 5S), as well as the use of checklists and stock planning sheets as tools for operational discipline and financial predictability. A special focus is placed on the influence of technology and artificial intelligence, which make accounting more accurate, transparent, and accessible even for small businesses.The author emphasizes that systematic accounting is not a one–time process but an ongoing effort toward improvement, technological integration, and the development of corporate culture. A comprehensive approach to accounting management enables restaurants to achieve sustainable economics, controlled growth, and reduced financial risks.