The Modern Concept of Organization of Internal Audit of the Cost Management of Enterprises in the Restaurant Industry
Journal Title: Бізнес Інформ - Year 2016, Vol 7, Issue
Abstract
The article substantiates the necessity of organizing the internal audit of costs at enterprises in the restaurant industry that should allow decision makers to obtain confirmation of validity of data of the management accounting of costs and reporting for decision-making. The classification groupings of internal audit for the system of management of the enterprises' activities have been defined. An analysis of interpretation of the categories of «operating audit» and «managerial audit» has been carried out. The need for internal operating audit of costs at enterprises in the restaurant industry in view of the established vector of integration of management accounting and internal audit in conditions of transformation of market economy has been proved. Recommendations for improving efficiency of costs management have been suggested from the position of conformity with the current requirements of economic management in the competitive environment.
Authors and Affiliations
Andrey Yanchev, Dariya Shekhovtsova
Keywords
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