ORGANIZATIONAL AND METHODOLOGICAL FOUNDATIONS FOR CALCULATING THE COST OF CATERING SERVICES IN SANATORIUM AND RESORT ESTABLISHMENTS

<jats:p>The relevance of the study is determined by the specific role of catering services in sanatorium and resort facilities, where food provision is integrated with therapeutic and rehabilitation processes and differs from conventional restaurant catering. Cost calculation in such conditions requires consideration of dietary requirements, cyclic menus, technological standards, food safety procedures, medical supervision, internal logistics and the organization of service. The article examines the organizational and methodological issues of calculating catering service costs, with particular attention to the selection of costing objects and units, the sequence of cost formation, the classification and functional differentiation of direct and indirect costs, and the treatment of logistics expenses. The relationship between the cost of an individual dish, a dietary ration, a person-day of catering and a comprehensive catering service is considered as a basis for structuring cost information. The article discusses the applicability of normative costing to sanatorium and resort catering and the possibilities of supplementing it with selected elements of Activity-Based Costing for a more differentiated allocation of indirect costs. Particular attention is paid to the identification of cost centres and the choice of allocation bases according to the nature of resource consumption. The distinction between production logistics and sales logistics is considered in relation to their economic function and their connection with the technological process of providing the service. The organizational features of inhouse catering and catering based on outsourcing are addressed, since different forms of service organization determine different approaches to cost accumulation, analytical control and managerial information. The discussion focuses on the need to adapt cost accounting to the specific conditions of therapeutic nutrition while maintaining the requirements of national accounting standards and ensuring sufficient analytical detail for cost management and economically justified pricing within the specific framework of resort catering operations.</jats:p>