Mangibaeva Dina Dzhaksilikovna
Sh.Yessenov Caspian state university of technology and engineering,
Аktau, Kazakhstan
Annotation.
This article explores the organization of accounting for catering services, which includes both catering and comprehensive service offerings for company employees at locations specified by clients. The demand for catering services is on the rise, fueled by heightened competition and significant socio-economic impacts stemming from the Covid-19 pandemic.
In Kazakhstan, corporate clients represent the primary consumer group for catering services, making up 70% of all orders. The article examines the current landscape and future potential of the catering sector in Kazakhstan, identifying key segments such as catering services, corporate offerings, and in-flight catering. It also addresses the legal regulations as well as the documentation, synthetic, and analytical accounting methods relevant to transactions in this field.
The findings of this study are practically beneficial for catering businesses, particularly concerning specific documents and accounting entries. With the expansion of catering services in local enterprises and ongoing social contact restrictions due to the Covid-19 pandemic, there is a pressing need to enhance methods and types of catering service delivery, along with the accounting for related expenses.
Keywords: catering, services, consumers, accounting, control, production, transportation, calculation, costs.
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