ACCOUNTING ASPECTS OF RISK MANAGEMENT IN PUBLIC CATERING ORGANIZATIONS

Abstract

This article is devoted to the accounting aspects of managing the risks associated with the activities of catering enterprises. The factors that cause the occurrence of uncertainty or risk are considered. Various approaches to the concepts of “uncertainty” and “risk” are studied. The author has analyzed the current legal and regulatory documents relating to understanding, accounting and presentation of accounting information in risk reporting. The classification of the risks of catering enterprises, depending on the type of risk, is proposed. Each type of risk can be detailed in accordance with the specifics of the catering enterprises’ activities. The main risks that arise in any catering enterprise, regardless of type and scale, are production risks, among which are: risks of violation of the goods processing and production technology; risks of violation of sanitary standards; risks of using poor-quality raw materials; risks of equipment failure, etc. The author has identified the interrelation between uncertainty, risk and method of managing the revealed risk. The reserves are proposed, to take into account the specific risks of catering enterprises.