Development of a System of Financial and Economic Indicators Characterising the Efficiency of Public Catering Companies

This study examines the development of a system of financial and economic indicators to evaluate the efficiency of public catering enterprises, addressing the growing need for effective financial resource utilization in the sector. While previous studies have explored general financial efficiency, a gap remains in defining specific indicators tailored to public catering. The research aims to establish a comprehensive framework for assessing efficiency, emphasizing the optimal use of financial resources. Using a systematic analysis of financial performance metrics and their criteria, the study identifies key indicators and proposes a structured scheme for their application. The findings provide actionable recommendations for improving financial resource management, contributing to enhanced operational efficiency and strategic decision-making in public catering enterprises. These insights offer valuable implications for industry stakeholders and policymakers in optimizing financial practices.