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ОПТИМИЗАЦИЯ ПОСТРОЕНИЯ КАЛЬКУЛЯЦИОННОЙ СИСТЕМЫ НА ПРЕДПРИЯТИЯХ РЕСТОРАННОГО БИЗНЕСА // Optimization of calculating system construction at the resturant business enterprises

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  • Десяткина, И. В.

Abstract

Activities of enterprises of catering is specific, because it unites the process of production of own goods, sales of the purchased commodities and the service sphere. In connection with these especially it is necessary to optimize the calculation system construction, the order of placing the production expenditures on the output and realised cost price of production in the sphere of catering. Деятельность предприятий общественного питания является специфической, так как объединят в себе процесс производства собственной продукции, торговлю покупными товарами и сферу обслуживания. В связи с этими особенностями необходимо оптимизировать построение калькуляционной системы, порядок отнесения производственных расходов на себестоимость выпущенной и реализованной продукции в сфере общественного питания.

Suggested Citation

  • Десяткина, И. В., 2006. "ОПТИМИЗАЦИЯ ПОСТРОЕНИЯ КАЛЬКУЛЯЦИОННОЙ СИСТЕМЫ НА ПРЕДПРИЯТИЯХ РЕСТОРАННОГО БИЗНЕСА // Optimization of calculating system construction at the resturant business enterprises," Вісник Житомирського державного технологічного університету. Серія: Економічні науки // THE JOURNAL OF ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY. SERIES: ECONOMICS, Житомирський державний технологічний університет // ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY, vol. 38(4).
    • Handle: RePEc:scn:000ven:106607
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