postgraduate student of Financial Analysis and Control Department of Kyiv National University of Trade and Economics
INTERNAL AUDIT OF THE OPERATING COSTS OF RESTAURANT ENTERPRISES
The theoretical and methodological provisions of internal audit of expenses restaurants in setting goals of implementing such control measures are studied, the classification of expenditure targeted to achieve those objectives is done. The necessity of separation of operating costs for the ability to stimulate the revenue of growth the company restaurants is substantiated, what allowed to differentiate the approach to manage of the costs, which are able to provide growth of business income, and expenses that do not affect its growth.
Keywords: classification of costs, the purpose of internal audit costs, network of restaurants.
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