INTRA-ECONOMIC CALCULATION IN THE HOTEL AND RESTAURANT BUSINESS: STRATEGIC ORGANIZATIONAL MODEL

Abstract

Тhe article examines the problem of organizing internal cost accounting in hotel and restaurant enterprises in Ukraine. It is noted that traditional methods of financial management do not provide sufficient flexibility and transparency, which are essential for the survival of enterprises in crisis situations. The relevance of internal cost accounting is substantiated as a strategic tool that enables the redistribution of resources among departments, cost control, the formation of a system of material responsibility, and employee motivation. A model of internal cost accounting organization is proposed, based on the use of financial responsibility centers, budgeting, and transfer pricing. This model takes into account the specifics of hotel and restaurant enterprises and modern challenges, including service diversification. An implementation algorithm for internal cost accounting in hospitality enterprises is presented, which includes stages of business process diagnostics, model selection, and the organization of a budgeting system. The role of financial responsibility centers (FRCs) is emphasized as fundamental elements of the internal mechanism, allowing for the evaluation of the performance of individual departments. A model of economic management with transfer pricing has been developed, which considers the specifics of intermediate product and service production in hospitality enterprises. Recommendations for material incentives for personnel are formulated, directly linking departmental performance with the financial indicators of the enterprise. The proposed model of internal cost accounting combines theoretical foundations with practical tools for adapting international experience. The conclusions confirm that internal cost accounting in modern conditions performs not only the function of financial control but also becomes the basis for service diversification, employee motivation, and the long-term development of the industry