STATISTICS OF INCOME AND EXPENSE ACCOUNTING IN THE MANAGEMENT OF ENTERPRISES IN THE SERVICE SECTOR
Abstract
One of the key aspects of effective financial management is the accounting of income and expenses. The use of accounting statistics of financial results is an important management tool for enterprises in the hotel and restaurant sector. It allows you to collect and analyze financial information about the enterprise, control its financial activities. In this regard, the statistics of income and expenditure accounting is becoming more and more important for enterprises in this industry. This scientific article examines the problem of keeping statistics of revenue and expenses in the management of enterprises in the service sector. The latest research and publications on this topic are analyzed, emphasizing the importance of effective use of statistical methods in the hotel and restaurant industry to achieve success. The methods and approaches used to collect and analyze financial data are studied, as well as issues related to the use of the obtained results for making management decisions are considered. The main problems faced by enterprises are described, such as insufficient attention to the analysis of financial statements and ineffective use of statistical methods for financial risk management. It also describes ways to solve these problems and provides recommendations for enterprises on the use of statistics to manage financial results. It is emphasized that the application of accounting statistics of financial results helps the management of the enterprise to identify changes in market conditions and ensure adaptation to them. However, practice shows that the majority of enterprises in the hotel and restaurant sector of Ukraine have problems with keeping records of financial results, which affects the efficiency of their activities. The authors emphasize the importance of the correct organization of financial accounting, the use of modern information technologies and software for accounting, as well as the training of qualified specialists to work with financial data. The approaches described in the article can be useful for service enterprises that intend to improve their financial results and management efficiency.
References
Державна служба статистики України. URL: https://www.ukrstat.gov.ua/
Дмитренко О.О., Перерва М.І. Формування системи обліку фінансових результатів у готельному бізнесі. Технології та техніки друкарства. 2020. № 2(74). С. 53–60.
Подлуцька О.М., Панасенко А.О. Статистичний аналіз фінансових результатів підприємства готельно-ресторанної сфери. Економічні інновації. 2018. № 71. С. 72–77.
Якимів В.В., Кучеренко О.В. Формування та аналіз фінансової звітності готельних підприємств. Міжнародний науковий журнал «Інтернаука». 2020. № 12(1). С. 81–84.
Aiken, J. Statistics in business: An introduction. Routledge. URL: https://www.routledge.com/Statistics-in-Business-An-Introduction/Aiken/p/book/9781138209497
Derzhavna sluzhba statistiki Ukrayini. Available at: https://www.ukrstat.gov.ua/
Dmitrenko, O.O., Pererva, M.I. (2020). Formuvannya sistemi obliku finansovih rezultativ u gotelnomu biznesi. Tehnologiyi ta tehniki drukarstva, 2(74), pp. 53–60. [in Ukrainian]
Podlucka, O.M., Panasenko, A.O. (2018). Statistichnij analiz finansovih rezultativ pidpriyemstva gotelno-restorannoyi sferi. Ekonomichni innovaciyi, 71, pp.72–77. [in Ukrainian]
Yakimiv V.V., Kucherenko O.V. (2020). Formuvannya ta analiz finansovoyi zvitnosti gotelnih pidpriyemstv. Mizhnarodnij naukovij zhurnal «Internauka», 12(1), pp. 81–84. [in Ukrainian]
Aiken, J. (2017). Statistics in business: An introduction. Routledge. Available at: https://www.routledge.com/Statistics-in-Business-An-Introduction/Aiken/p/book/9781138209497
