Problems of accounting and auditing in public catering enterprises: Summary of PhD thesis in Economics

Abstract

CONCEPTUAL ITEMS OF THE RESEARCH. Timeliness and importance of the research. Public catering stands as a very important and multifaceted part of the national economy. This domain of economy while pursuing production of material assets is equally engaged in the service sector. The mission of public catering enterprises is not limited to meeting the personalized needs of the population in catering services, but it also includes hosting leisure and recreation events. Such a wide range of functions of public catering enterprises, along with a large spectrum of their ownership and management structure, requires specific regulations to govern various aspects of their activity in terms of sanitary-hygienic and technical standards. Inter alia, it ensures their more efficient and safe operation.