Russian Federation
The article examines a methodological approach to accounting for children’s food production in private educational organizations. The relevance of the study is associated with the need to improve accounting transparency and cost manageability under conditions of non-budgetary financing. The specifics of organizing children’s food production are analyzed, and accounting issues limiting the use of accounting data for managerial purposes are identified. An author’s methodological approach aimed at generating reliable information on raw material consumption and the cost of catering services and its use in managerial decision-making is proposed.
children’s food, production accounting, methodological approach, management accounting, private educational organizations, cost control, economic efficiency
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