PECULIARITIES OF CALCULATION OF RESERVES IN PUBLIC CATERING ENTERPRISES

Abstract

The article deals with creation of reserves in public catering enterprises in the context of risks and uncertainty
for the continuity principle. Each type of reserves may be detailed in accordance with characteristics
of the activity of catering enterprises. The author suggests a procedure of forming a group of reserves used in
the development of a reserve complex, based on a risk-oriented approach. The correlation of peculiarities of
the activity of catering enterprises, the identified risk and the created reserve is revealed. To assess the established
reserves the author developed a methodological approach, which involves calculation of interest and
value indicators based on the size of prepared estimates, a percentage of natural loss and spoilage of products.
It’s proposed to evaluate the effectiveness of the reserve complex formation with the help of a qualitative method
in the form of tests and quantitative calculation of the adequacy of reserves.