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Problems of accounting in public catering establishments


Author: Ina Maleca
Degree:doctor of economics
Speciality: 08.00.12 - Accounting; Audit; Economic Analysis
Year:2007
Scientific adviser: Tudor Tuhari
doctor habilitat, professor, Cooperative Trade University of Moldova
Institution:
Scientific council:

Status

The thesis was presented on the 3 October, 2006
Approved by NCAA on the 18 January, 2007

Abstract

Adobe PDF document – 0.32 Mb / in romanian

Summary

The problematic aspects of the bookkeeping of the main operations performed in public catering establishments in the context of world experience and requirements of current legislation of the Republic of Moldova are examined in the thesis.

In order to determine the drawbacks of the domain and substantiate its improvement concept, the necessity of elaboration of the system concerning prices formation in public catering taking into consideration the peculiarities of the domain was argued. Moreover, the methods of cost prices formation, which contribute to both simplification and development of the public catering establishments’ activity, were analyzed and economically argued.

Special attention was given to the bookkeeping of movement of staples, products and merchandises in subdivisions in accordance with fundamental conventions, basic principles of accounting and qualitative characteristics of financial reports in accordance with N.S.A.

In order to improve promptness, authenticity and efficiency of bookkeeping the primary and summary documents concerning movement of products and merchandises in subdivisions were examined, and the ways of their improvement were suggested.

Proceeding from the formulated problems concerning the organization of the bookkeeping of expenses in public catering establishments, the necessity of revising their content and improving their bookkeeping, taking into consideration the peculiarities of the domain, was argued.

The results of the investigation represent methodological and applicable character and can be used for improvement of bookkeeping in public catering establishments.