Herald of Kyiv National University of Trade and Economics最新文献

{"title":"Restaurant business foresight","authors":"V. Nadiia, T. Tetiana, Kosar Olexandr","doi":"10.31617/1.2023(147)06","DOIUrl":"https://doi.org/10.31617/1.2023(147)06","url":null,"abstract":"Introduction. Development management of the restaurant business is problematically orien­ted because exogenous and endogenous factors influence the efficiency of restaurant business establishments. Problem. The influence of external and inter­nal factors of different hierarchical levels on the restaurant business actualizes the expediency of developing innovative and adaptive mechanisms of interaction with the subjects of economic relations, which are formed based on the use of cognitive modeling in the identification and selection of scenario vectors for predicting their development. The aim of the article is the scientific sub­stantiation of scenario vectors for forecasting the development of restaurant business establishments. Methods. General scientific and special me­thods of cognition such as abstract-logical, com­parison, analysis and synthesis, system approach, logical and cognitive modeling, theoretical gene­ralization and formulation of conclusions were applied in the article. Results. The dynamics of restaurant business establishments are analyzed and substantiated, and comparative monitoring of the volume of services sold by service sector enterprises by type of economic activity is carried out. The advan­tages, disadvantages, and risks of combining restaurant business establishments into multi-format chains have been identified. Conclusions. The content of scenario vectors for forecasting the development of restaurant business establishments has been developed and characterized; it includes a focus on consumer values and need, collaboration of restaurant busi­ness entities and related food service companies, unification of formats and concepts of subjects of the restaurant business, restructuring of busi­ness models of restaurant business entities, techno­logical innovations to improve consumer safety and omnicidal marketing communication. Based on the above, the authors’ interpretation of the concept of \"business scenario\" is provided.","PeriodicalId":374872,"journal":{"name":"Herald of Kyiv National University of Trade and Economics","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128692518","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Фінансове прогнозування в умовах глобальної невизначеності","authors":"Коцупал Олександр","doi":"10.31617/1.2023(147)02","DOIUrl":"https://doi.org/10.31617/1.2023(147)02","url":null,"abstract":"Вступ. Соціально-економічні потрясіння останніх років висвітлили недоліки поточної моделі фінансового прогнозування та пов’я­зані з цим виклики: обмеженість традицій­ного підходу до генерації сценаріїв; нестача схожих подій в історії для порівняння; невраху­вання соціально-економічного контексту під час розроблення сценаріїв; відсутність інте­грованого у прогнозування стрес-тестування на актуальність; нездатність існуючих про­цесів підтримувати швидкий темп перегляду прогнозів. Проблема. Посилення невизначеності еко­номічних процесів призвело до ситуації, коли продовження ведення бізнесу в умовах \"як зазвичай\" зараз є неможливим, оскільки по­передньо визначені статичні прогнози швидко втрачають актуальність, що зумовлює зрос­тання хаотичності та необґрунтованості прийняття рішень. Це потребує застосу­вання нового підходу до фінансового прогно­зування – прогнозування в умовах глобальної невизначеності. Метою статті є висвітлення глобаль­них ризиків, в яких оперують сучасні підпри­ємства, та окреслення принципів ефектив­ного фінансового прогнозування за умов гло­бальної невизначеності. Методи. Використано низку методів та підходів: діалектичний, аналітичний, синтезу, порівняльний, узагальнень; системний, інсти­туційний, історичний та логічний. Результати дослідження. Важливим еле­ментом забезпечення ефективності фінан­сового прогнозування в умовах невизначеності є ідентифікація та моніторинг випереджаль­них індикаторів, що дає змогу вчасно зафіксу­вати перші ознаки зміни драйверів прогнозу. Такі індикатори можуть бути різними для кожного бізнесу: внутрішні, ринкові, макро­еко­номічні. Оскільки зміни відбуваються дуже дина­мічно, найкращого ефекту можна досягнути, аналізуючи такі показники в реальному часі, за допомогою інформаційних систем або вико­ристовуючи інструменти штучного інтелекту. Висновки. Ризики, перед якими опинилась світова економіка, формують для підпри­ємств унікальні умови невизначеності та турбу­лентності, за яких доцільно дотримуватись таких принципів фінансового прогнозування: крос-функціональна робота над визначенням релевантних бізнес-драйверів; фокусування на найважливіших драйверах; виділення різних сценаріїв залежно від впливу специфічних ви­кликів; моніторинг випереджальних індика-торів; постійний перегляд прогнозів.","PeriodicalId":374872,"journal":{"name":"Herald of Kyiv National University of Trade and Economics","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129092407","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"IT-бізнес в Україні: виклики та перспективи","authors":"Байтельман Яків","doi":"10.31617/1.2023(147)05","DOIUrl":"https://doi.org/10.31617/1.2023(147)05","url":null,"abstract":"Вступ. IT-галузь, що є суттєвою складо­вою в українському експорті, під час воєнної агресії рф є єдиним експортером, що не вимагає транспортування. Проблема. Особливості виробництва про­грамного забезпечення (ПЗ) формують внут­рішній ринок фахівців і зв’язки із закордонни­ми замовниками та інвесторами, обумовлюють довгострокові перспективи, тому є сенс їх вивчати з практичною метою регулювання і впливу з боку держави для зберігання наяв­них експортних можливостей, забезпечення бюджет­них надходжень і сталого розвитку галузі, запобігання відтоку фахівців за межі України, створення продуктів інтелектуаль­ної влас­ності в Україні. Мета. Окреслити практичні аспекти еко­номічних відносин, що виникають в процесі розроблення ПЗ в Україні, порівнюючи внут­рішні й експортні замовлення, формати ­взаємодії виконавців і замовників, галузей спеціалізації. Методи. Використано методи струк­турного, порівняльного і статистичного ана­лізу; за допомогою інформаційного, інститу­цій­ного й аналітичного підходів розглянуто законо­давчі акти, бізнес-процеси і еконо­мічні явища. Результати дослідження. В Україні сут­тєво зростає галузь розроблення ПЗ, пере­важно у форматі аутсорсингу. Крім попиту на інженерів, зростає попит на фахівців таких споріднених неінженерних професій, як мене­джери продуктів, що відіграють важливу роль у повному циклі розробки. Висновки. На український експорт при­падає лише 1 % світового ринку ПЗ, і навіть завдяки аутсорсингу можливе подальше зро­стання. Відносини \"роботодавець – найманий працівник\" вимагають оптимізації законо­давства, інакше компанії продовжуватимуть оформлювати угоди з фактично найманими працівниками як з підрядниками (ФОПами). Кіль­кість і конкурентоспроможність спорід­нених неінженерних спеціалістів в Україні поки що не дає змоги змістити акцент на користь розроблення власних продуктів, хоча є при­клади безпрецедентних інновацій.","PeriodicalId":374872,"journal":{"name":"Herald of Kyiv National University of Trade and Economics","volume":"127 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130813452","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"E-audit in Ukraine: normative and legal regulation","authors":"Bezverkhyi Kostiantyn, Poddubna Nataliia","doi":"10.31617/1.2023(147)09","DOIUrl":"https://doi.org/10.31617/1.2023(147)09","url":null,"abstract":"Introduction. Rapid digitalization, along with its positive impact, provokes considerable uncer­tainty, in particular at the highest legislative level. These changes will have an impact on all spheres of life, changing the usual structure of the economy, business and social systems as a whole. Problem. The author’s vision of the expected future in the development of e-audit at the legis­lative level of the country is presented, because without procedural regulation, normative conso­lidation, this type of activity will not have full and legitimate legitimacy. The development of e-audit in Ukraine is based on the best experience of progressive countries, taking into account the domestic specifics of management. The aim of the article is to highlight possible problems and ways to solve them at the regula­tory and legal level, which will ensure the effect­tive implementation and functioning of e-audit. Methods. General scientific and special met­hods of observation such as generalization, com­pa­rative, structural, systemic analysis, as well as modeling of business processes, and logical gene­ralization of results were applied in the article. Results. The authors have offered their app­roach to optimal ways of legal regulation of e-audit in Ukraine. Conclusions. International experience shows that the use of a tax audit file is a modern world trend and the basis for conducting e-audits; therefore, the development of its own version of SAF-T is one of the first steps towards the implementation of an electronic audit system, which Ukraine has successfully introduced. However, it is no less important to develop a new legislative act that would specialize in this area, so we propose the adoption of the law \"On ele­ctronic audit\". The selection or development of the necessary software products and specialized software is also important. Despite some problems, the prospects for the development of e-audit in Ukraine are obvious.","PeriodicalId":374872,"journal":{"name":"Herald of Kyiv National University of Trade and Economics","volume":"161 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122921605","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Factors of pricing of agricultural products","authors":"Kmytiuk Tetiana","doi":"10.31617/1.2023(147)07","DOIUrl":"https://doi.org/10.31617/1.2023(147)07","url":null,"abstract":"Introduction. Price is the main factor that has a direct impact on the main results of the enter­prises, especially agricultural. The pricing policy is able to maintain the competitiveness of the enter­prise, to ensure its solvency and stability. Problem. Pricing is carried out in a complex interaction of a set of internal and external Factors. The corresponding complexity of the phenomenon leads to the need to include many Factors in the model, which can negatively affect the result. The numerous number of Factors necessitate the use of methods that allow the identification of the most statistically significant Factors and assess their relationship with the resulting feature. The aim of the article is to identify the main Factors and their influence on the formation and change of the price of agricultural products using Factor analysis. Methods. Different methods such as mathe­matical and statistical (factor analysis, principal component), economic and statistical (multiple regression method based on factor scores) and generalization were applied in the article. Results. The application of Factor analysis and method of principal components determine the most significant Factors influencing the formation of agricultural products prices. The author used different dimensionality reduction methods and obtained three main components: supply, demand, and the solvency of the po­pulation. This helped to reveal the relationship between variables and price without multicol­linearity problem. Conclusions. The author used Factor ana­lysis and the principal component method; it helped to take into account the peculiarities of the relationships between the indicators that characterize potato pricing, to eliminate multi­collinearity between independent indicators, to get fewer common Factors than the original number of variables, to obtain a quantitative assessment of the latent variable. The use of orthogonal rotation helped to distribute the load on all three Factors more evenly, which simp­lified their further interpretation and to save 95 % of the total primary information after rota­tion and to reduce the dimensionality of the fea­ture space, which is a high indicator for prac­tical tasks.","PeriodicalId":374872,"journal":{"name":"Herald of Kyiv National University of Trade and Economics","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124798669","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Investment dimension of franchising","authors":"G. Nataliia, Melnik Victoria, Kryvonos Andriі","doi":"10.31617/1.2023(147)03","DOIUrl":"https://doi.org/10.31617/1.2023(147)03","url":null,"abstract":"Introduction. The franchise business model is developing in the conditions of insufficient financial support, ambiguity of the legal frame­work and insurance. Problem. This requires improvement of the investment model, based on the proven advan­tages of such a business format, taking into account the peculiarities of the external environ­ment of Ukraine under the pressure of the factors of the COVID-19 pandemic and the introduction of martial law, substantiation of modern tools for assessing the effectiveness of investments in such business objects. The aim of the article is to substantiate the modern model of evaluating the effectiveness of investments in franchise projects in Ukraine, ta­king into account the factors of force majeure and the main trends of its development, corre­lation of the features of the parameters of the formation of investment capital and the assess­ment of its value. Methods. General scientific methods such as formalization, historical, abstraction, generally logical (analysis, synthesis, induction, deduction), generalization and convergence, introduction from the abstract to the concrete; specific socio-economic methods based on a dialectical app­roach to knowledge of the essence and develop­ment of the corresponding object and subject were applied in the paper. Results. Franchising has had a positive effect on the relative stability of the business landscape during the period of martial law. It has caused the expansion of the boundaries of the entre­preneurial activity of national business entities, with their inclusion in a ready-made business with a formed client base and the potential for profit with lower risks. In the business environ­ment, a systematic approach to the formation of new formats is acquired, where franchising is considered as a strategic decision. Conclusions. The current state of franchi­sing development is aimed at creating a compe­titive business environment. Trends in the fran­chising market during the period of martial law are a target tool for achieving the necessary level of economic and national security as a whole. In the system of anti-crisis measures, franchising is one of the most investment-attractive tools.","PeriodicalId":374872,"journal":{"name":"Herald of Kyiv National University of Trade and Economics","volume":"75 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114699561","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Genesis of accounting systems","authors":"Fomina Olena, Zadniprovskyi Оlexander","doi":"10.31617/1.2023(147)08","DOIUrl":"https://doi.org/10.31617/1.2023(147)08","url":null,"abstract":"Introduction. Globalization of the economy requires the use of generally accepted business management tools in the conditions of an eco­nomy without borders. The trend of recent deca­des is the gradual approximation of existing national accounting systems and models to international standards. Problem. It is important to outline the cur­rent bounds of existing accounting systems, to investigate the objective way of their genesis in order to predict general trends in the interests of economic entities and regulatory institutions. The aim of the article is to clarify the essence of accounting systems in their evolution in order to identify the most important parameters, the classification of which would be the most universal and objective for the harmonization of accounting systems. Methods. General scientific methods of cog­nition are used – theoretical generalization, com­parative analysis and synthesis for processing factual information, induction and deduction. Results. The practical effect of accounting sys­tems classification is to promote the development and harmonization of national accounting sys­tems, help in the professional training of accoun­tants and auditors who will be able to perform their work more efficiently both within a certain country and at the international (global) level. Conclusions. The legal system of countries and their economic parameters are the main factors that are based on the vast majority of the studied classification of accounting systems and models. Economic factors, in turn, are indirectly determined by the level of education in the state and international relations, while correlating with the legal component. Other factors, despite their importance, are mostly not dominant. At the same time, the dominance of the ac­counting system, which is based on the princip­les of full coverage and fair disclosure of infor­mation, is growing on a global scale. The Inter­national Financial Re­porting Standards (IFRS), which affect the accoun­ting infrastructure of most countries, are built on its basic architecture.","PeriodicalId":374872,"journal":{"name":"Herald of Kyiv National University of Trade and Economics","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126854273","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Краудфандинг благодійності в умовах протидії збройній агресії","authors":"Мазаракі Анатолій, Волосович Світлана","doi":"10.31617/1.2023(147)01","DOIUrl":"https://doi.org/10.31617/1.2023(147)01","url":null,"abstract":"Вступ. Проблеми дефіциту коштів завжди актуальні для підприємців, домогосподарств та урядів, що спонукало їх до пошуку нових джерел та інструментів фінансування. Проблема. В умовах воєнної агресії росії проти України краудфандинг благодійсності (бла­годійний краудфандинг) стає одним із найдос­тупніших та найуспішніших способів залучення коштів на забезпечення підтримки протидії цій агресії. Метою статті є визначення ролі краудфан­дингу благодійності у фінансуванні гуманітар­них та військових потреб в Україні в умовах воєнного стану. Методи. Дослідження проведено із засто­суванням методів теоретичного узагальнення, порівняльного аналізу та синтезу. Результати дослідження. Краудфандинг благодійності в умовах протидії збройній агресії в Україні набуває певних особливостей, які характеризуються об’єднанням людей на основі єдиних демократичних та загальнолюдських цінностей незалежно від географічних бар’єрів; посилення комунікацій між громадянами на основі емпатії і прагнення до свободи та само­визначення; доповнення державного фінансу­вання армії та гуманітарних потреб, висту­паючи потужною формою державно-приват­ного партнерства; залучення значної частини коштів у криптовалюті. За умови продовження російської воєнної агресії проти України існу­вання благодійного краудфандингу можливе у межах оптимістичного, песимістичного чи нейтрального сценарію. Реалізація відповід­ного сценарію розвитку благодійного крауд­фандингу в Україні залежатиме від ситуації на фронті. Висновки. Краудфандинг благодійності є інструментом збору коштів для фінансування благодійних соціально значущих проєктів, що здійснюється на основі моральної зацікавле­ності спонсорів (донорів). На відміну від інших видів краудфандингу, в основу прийняття рі­шень донора у благодійному краудфандингу покладено соціальні чинники. В умовах бурхли­вого розвитку мережевого краудфандингу вони тісно переплітаються з технічними чинни­ками, які створюють підґрунтя для розширен­ня цільової аудиторії краудфандингу благо­дійності незалежно від географічних обмежень та швидкого збору необхідного обсягу коштів.","PeriodicalId":374872,"journal":{"name":"Herald of Kyiv National University of Trade and Economics","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125135481","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Predictive information in integrated reporting","authors":"H. Umantsiv, Oleksandr Kotsupal","doi":"10.31617/1.2022(146)09","DOIUrl":"https://doi.org/10.31617/1.2022(146)09","url":null,"abstract":"Introduction. Recent trends in business management involve the use of methods that rely on value creation as a result of managing production, financial, human, and natural re­sources, as well as intellectual and social capital in a short-, medium- and long-term perspective. This approach applied to corpo­rate reports is supported by integrated repor­ting. Problem. The use of prospective informa­tion in integrated reporting promotes effective strategic decision-making and increases the significance of the study of forward-looking information disclosure in financial statements. The aim of the article is to study new directions of forward-looking information dis­closure in the framework of integrated repo­rting and identify current trends in non-financial reporting. Methods. A combination of methods and approaches is applied, namely: dialectic, syn­thesis and comparative methods; system and institutional approaches, method of generali­zation, unity of historical and logical methods. Results. The prospective data, specified in most sections of integrated reports, contains both financial and non-financial information, qualitatively and quantitatively illustrates the direction of the company’s development in a short-, medium- and long-term perspective. The forward-looking information serves as one of the sources of assessing the entity’s potential to maintain continuous operation. Under martial law and in terms of the COVID-19 pandemic in Ukraine, continuous operation as the basis for financial reporting is gaining critical importance. The article highlights the requirements to adjust business forecasts and plans when preparing corporate reports. Conclusions. The research on retrospective information disclosure focuses on the concept of integrated reporting, which allows for forecast indicators to support the correlation between current and prospective outcomes of the enterprise’s activity and to determine the factors that change and retain the value of a business in a short, medium and long-term perspective.","PeriodicalId":374872,"journal":{"name":"Herald of Kyiv National University of Trade and Economics","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125866230","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Internal audit of enterprise costs","authors":"K. Nazarova, T. Kopotiienko, V. Nehodenko","doi":"10.31617/1.2022(146)10","DOIUrl":"https://doi.org/10.31617/1.2022(146)10","url":null,"abstract":"Introduction. Restaurant enterprises are an important sector in the formation of the national economy, which ensures the safety of the population’s consumption in food and con­tributes to the gross domestic product and tax revenues to the state budget. At the same time, the economic activity of restaurant enterprises is accompanied by the commission of a significant number of offenses related to the manipulation of costs. An effective tool for ensuring proper oversight of costs and counteracting economic violations and abuses is internal audit. Problem. Effective internal audit of costs of restaurant enterprises requires the develop­ment of an audit process model that reflects the most significant tasks and the sequence of their implementation by an internal auditor. The aim of the article is development and substantiation of the internal audit model of enterprise costs on the process approach basis. Methods. Such methods of theoretical and empirical research as dialectical, induction, deduction, analysis, synthesis, abstraction, and extrapolation were applied. Methods of building analog models, and system and structural were used for building a model of the internal audit process of enterprise costs. Results. Based on the study results, the theo­retical foundations for structuring the internal audit process of the restaurant business costs have been improved by developing a model that, as part of the organizational and preparatory stage, provides for the implementtation of hypo­theses and versions of violations with costs, the risk of which arises in the business processes implementation of enterprises: the supply and posting of raw materials and purchased goods, cooking, drinks and their sale. A list of versions of violations that cause information distortion about the restaurant business costs is proposed. Conclusions. The developed model of the internal audit process of restaurant enterprise costs will contribute to the internal audit impro­vement of costs in terms of time, labor intensity and increase the probability of detecting illegal actions in case of their presence","PeriodicalId":374872,"journal":{"name":"Herald of Kyiv National University of Trade and Economics","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126315647","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}