Catering in educational institutions and features of cost accounting for the production of ready meals
Abstract
Catering organizations have their own specifics, which is inherent only to them: starting from the organization of the dining room and work in it and ending with accounting. The article deals with the organization of the dining room in educational institutions financed by the budget, studied the features of cost accounting in the production of ready meals and their automation. The specificity of the formation of information in terms of cost accounting on the example of an educational institution is investigated, shortcomings are identified and recommendations for their elimination are proposed.
About the Authors
E. .. Golova
Omsk State Agrarian University
Russian Federation
Russian Federation
M. .. Gapon
Omsk State Agrarian University
Russian Federation
Russian Federation
References
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Review
For citations:
Golova E..., Gapon M... Catering in educational institutions and features of cost accounting for the production of ready meals. Siberian Financial School. 2019;(5):91-95. (In Russ.)
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