Classification of Catering Services for Organisation of Their Accounting
The article studies appearance and development of catering services in Ukraine. It considers issues of regulatory and legal regulation of activity of enterprises that provide catering services. It shows that many issues that are important for further development of catering stay outside the legal framework of the Ukrainian legislation and require immediate solution. Based on the analysis of definition of the “catering” notion in regulatory and legal documents and scientific literature, the article gives theoretical justification of its economic essence. The article develops a systemised classification of catering by the following features: place of providing catering services, contingent of customers, type of the enterprise, price segment, place of food preparation, type of measures, type of provided services and fullness of provided services. The article pays attention in the classification to economic characteristics of catering services, which are of primary importance for formation of the information system of their accounting. Prospects of further studies are justification of elements of accounting policy of enterprises that provide catering services and study of issues of documenting catering services that would facilitate organisation of their accounting and further development.