title: FORMATION OF THE CONTROL SYSTEM AT THE ENTERPRISES OF HOTEL AND RESTAURANT BUSINESS: THEORETICAL AND METHODOLOGICAL ASPECT
abstract: Modern market conditions dictate the new rules of operation for enterprises and require improvement of the enterprise management process. That is why it is important to organize a controlling system at the enterprise to optimize and improve the efficiency of microeconomics management in the hotel and restaurant business. Awareness of the relevance led to the definition of the subject of research, which are scientific and applied principles and approaches, methods and tools of the controlling sys