Actual problems of modern science: Abstracts of VI International scientific-practical conference (St.Petersburg - Astana - Kyiv - Vienna, April 28, 2016)

Abstract. In the article, the method of internal control specialized working assets enterprise’s of the hotel and restaurant business is researched. The main objectives of the control system the researching subjects are characterized. The internal reporting forms, making it possible to form adequate information for management decisions are proposed. The stages of internal control specialized working assets for centers of responsibility are elucidated. The main directions of improvement the methodic of internal control the researching assets are considered in the current economic conditions.

Keywords: internal control, management system, specialized working assets, control procedures, internal reporting and enterprises of hotel and restaurant business.

Summary. The achievements of scientists concerning the feasibility of preparing of forecast financial reporting as a source of information for users of different levels are studied. The place of forecast financial reporting in the management of enterprise is grounded. The conceptual model of formation and representation of forecast financial reporting is developed. The problematic and methodical aspects of reporting formation are considered.

Key words: financial reporting, forecasting, forward-looking information, methodical aspects, stages of formation. 

Summary: The question of the economic nature of the primary accounting is reviewed and modern system of process documentation is researched in management system of hotel and restaurant business. Primary accounting as an information management system is characterized that provides management of the enterprise operational, complete, objective and reliable information for management decisions. The basics of effective organization of primary accounting and areas of improving the system of primary accounting of hotel and restaurant business are elucidated. The media of primary accounting information is proposed, which enable to operate an integrated accounting system to improve the efficiency of formation analytical information and implementation of management and control functions of management.

Key words: primary accounting, primary document, documentation, workflow, accounting register, accounting policy.

Abstract: The basic definition of "market" is researched. The current state and challenges of the market are defined. The classification of markets is given. Peculiarities activity of markets affecting the construction of accounting in markets are directed.

Keywords: market, accounting, classification, features, services, trade, economic activities.