INFLUENCE OF ACCOUNTING AND TAXATION PECULIARITIES ON THE MANAGEMENT OF RESTAURANT BUSINESS ESTABLISHMENTS (ENTERPRISES)
Authors: Yarmolitska Olha 
Published: August 2024

The article studies the peculiarities of accounting and taxation of restaurant business establishments (enterprises) and draws attention to their impact on business management. The nuances considered of choosing KVEDs when registering establishments (enterprises) and choosing a taxation system, as this will affect the payment of taxes and the form of accounting. The article identifies the limitations and advantages of the simplified taxation system for restaurant establishments (enterprises). The peculiarities are considered of taxation of individual entrepreneurs under the simplified and generaltaxation system and legal entities in the restaurant industry. The peculiarities of accounting in restaurant business establishments (enterprises) are the simultaneous and parallel accounting of three processes: production, retail sales (trade) and provision of services, which has a direct impact on the " difficulty " of accounting and the choice of economics activities. The correct organization of accounting and provision of accurate, truthful, unbiased information on the financial condition and performance of establishments (enterprises) depends on the management staff's making informed decisions on business management.In the course of the study, attention is paid to the mechanism of management of activities of restaurant business establishments (enterprises), and the author's vision of the definition of "mechanism of management of activities of restaurant business establishments (enterprises) with due regard for the peculiarities of accounting and taxation" is proposed, which should be understood as the dynamic part of business management, which consists in keeping records from the moment of registration of the establishments (enterprise), current registration of business operations, generalization of data, preparation of financial and tax reports, selection of the taxation system of establishments (enterprises) to comply with the requirements of the current legislation and make management decisions. In the course of the study, attention is paid to the mechanism of management of activities of restaurant business establishments (enterprises), and the author's vision of the definition of "mechanism of management of activities of restaurant business establishments (enterprises) with due regard for the peculiarities of accounting and taxation" is proposed, which should be understood as the dynamic part of business management, which consists in keeping records from the moment of registration of the establishments (enterprise), current registration of business operations, generalization of data, preparation of financial and tax reports, selection of the taxation system of establishments (enterprises) to comply with the requirements of the current legislation and make management decisions. The purpose of this mechanism is established and its components are characterized. An improved mechanism for managing the activities of restaurant business establishments (enterprises) with due regard for accounting and taxation has been developed, which, unlike the existing ones, takes into account the impact of accounting and taxation on the management of restaurant business establishments (enterprises) and should ensure the fulfillment of the goal –their effective operation and development.