Keyword: «public catering»

Topical issues of accounting policy formation in organizations of various industries and fields of activity are discussed in the article. Organization production features, account objects totality, typical business transactions are considered to be the main factors that determine the accounting policy content. In this regard, accounting policy of industrial enterprises and wholesale trade or catering organizations will definitely vary.

The paper deals with the theoretical and methodological approach to innovative development of foodservice sector. The author gives a general overview of innovation and innovative activities. The problems of development of innovative activities of small businesses on the example of public catering establishments are considered.