Service culture as a factor of the sustainable development of the restaurant business

Among the mental properties of service personnel, which largely determine the culture of service, attention, memory, and speech get a high level of importance. Customer service operations (meeting a guest, accepting an order, showing a bottle of wine, making a calculation, etc.) require constant concentration of attention (you need to see everything, hear everything, say everything). The degree of concentration is influenced by such an important factor as the number of objects of attention (serving several customers sitting at different tables at the same time). The work of a waiter often requires a quick shift of attention, then it is necessary to move from one operation to another (one client is to make an order, make a final payment with another, and serve a dish to the third). Developed memory allows the waiter to easily remember the names of dishes and drinks, ingredients, prices, service technology. The waiter should always be ready to reproduce from memory all the necessary information quickly and correctly to service a particular client. The guest needs to be offered only those dishes and drinks, which he may like, according to the waiter. It should also be noted that the waiter should not completely identify his taste with the taste of the guests, as due to their mismatch, unforeseen complications may arise. For different customers, the decision to purchase a service is made in their own way: some make their own decisions, others resort to the advice of service personnel. An employee should not frankly impose a service. In any case, the last word when completing the order should belong to the client. It is only necessary to tactfully, with understanding of the matter, bring him to a positive decision. [Sloan, 2004]

The next feature of an organized service culture is the knowledge and observance by staff of ethical standards and rules of service. A special place in the work of catering enterprises is occupied by the ethical side of service. High ethical culture is a must for every employee of the hospitality industry. This is the first moral requirement. Rudeness, tactlessness, neglect of people - those qualities are intolerable in any sphere of labor activity, but in the sphere of services they are not permissible. The development of a high culture of service, focused on the needs of guests, is of paramount importance in the activities of catering enterprises. Regardless of the method of service used, all restaurant employees should be guided by certain rules aimed at creating the maximum feeling of comfort for the guest. As a basic rule of service, one should learn that in relation to all guests without exception, the service personnel should be impeccably polite, attentive and considerate. Guests should almost always see service personnel, but never (with rare exceptions) should they hear their conversations with each other. [Andaleeb, Caskey, 2007]

A part of the service culture is also the knowledge and observance of special rules for the offer and dispensing of drinks, as well as the basic rules of table setting. A prerequisite for qualified guest service at catering facilities is a thorough knowledge of the special rules for the offer and dispensation of various dishes and drinks, as well as technical skills and techniques for serving them. The following sequence of serving dishes is observed: cold and then hot snacks, soups, main dishes, dessert. At the same time, for example, cold appetizers are served in the following sequence:

Fish gastronomy (caviar, fish, sprats).

Fish dishes of own production (boiled fish, jellied fish under the marinade, etc.).

Meat gastronomy.

Home-made meat snacks.

Natural vegetables.

Salads (fish, meat, vegetable, egg).

Cheeses. [Efimova, 2016]

The word “serving” means, on the one hand, preparing a table for eating, that is, arranging dishes in a certain order, and on the other hand, a set of objects (dishes, appliances, table linen) intended for this purpose. Table setting is a creative process, characterized by a lot of variation and depending on a number of factors:

meal time;

assortment of dishes available on the menu and how they are prepared;

category of catering enterprises;

service methods;

types of service and other factors.

When using serving items, certain rules must be observed, which generally reduce to the fact that used tableware and cutlery must always be polished to a shine and each serving item should have its own place on the table. In the most general sense, two types of serving are distinguished: pre-table setting and executive. Pre-table setting is performed in the process of preparing the restaurant hall for service. It includes the minimum number of items that can be used when completing an order. Executive table setting is a table setting made according to a known in advance menu order, usually when serving banquets and other events. The basic rules of table setting are not unshakable. Each waiter, guided by them, can take a creative approach to solving the problem and offer his own option for the location of cutlery and dishes. However, it should be appropriate and create maximum comfort for guests. [Kirshina, 2011]

At public catering enterprises, the service culture has its following indicators and estimates:

the relationship of staff with visitors, the technique of their service;

appearance and personal hygiene of staff (compliance with the requirements for uniforms and shoes, compliance with personal hygiene rules by each employee);

the sanitary condition of the premises, tableware, cutlery, table linen, work clothes;

being equipped with tableware, cutlery, tools, furniture;

compliance with the assortment of dishes, drinks and culinary products;

speed of customer service;

quality of music service;

availability of additional services. [Valevich, Davydova, 2016]

The service culture, as defined in the above literature, plays a significant role in building a restaurant business and maintaining it in a stable position. However, what exactly factors exist for the sustainable development of the restaurant business and whether the concept of “service culture” is related to them is a question that should complete the theoretical structure of the research work. [Durovich, 2015]

Sustainable development is a process of economic and social changes in which the exploitation of natural resources, the direction of investments, the orientation of scientific and technological development, personality development and institutional changes are coordinated with each other and strengthen the present and future potential to meet human needs and aspirations. Sustainable development of the company can be defined as the purposeful balanced economic and market indicators and long-term development of the company in changing environmental conditions that does not upset the balance of the external environment and maintains competitiveness through management, taking into account internal and external factors. Stability comes from the Latin word stabilis - stability (stabilization) and means bringing into a constant stable state or maintaining this state, as well as the very state of stability, constancy. In this regard, the recently used concept of “stability” of a company does not contradict the content of the concept of “stability” and reflects the ability of a company, derived from a certain starting position under the influence of any factors, to return to this initial state. A research of works on the economic theory of equilibrium shows that the term "stability" is very often used in the meaning of "stability, equilibrium." As noted by A.G. Saubanov, “a strategy for sustainable development is a set of economic, social, political and other measures that allow an enterprise not only to withstand changing environmental conditions, but also to make an accurate forecast and reasonably plan its activities based on internal development opportunities.”

An isolated examination of individual aspects of the enterprise is a characteristic feature of modern areas of sustainability research. Most often, authors identify the concept of sustainability with economic or financial sustainability. In accordance with this, two main directions in the interpretation of the concept of sustainability can be distinguished:

considering sustainability as the ability of an enterprise to withstand factors acting on it, while maintaining the economic parameters of activity at a certain level;

studying sustainability as the ability of an enterprise to regulate factors that determine the results of its financial condition.

The enterprise is a complex system, and at every moment of time its condition is characterized by a large number of different indicators. Often these characteristics have different orientations, dynamics and tendencies. Sustainability is a comprehensive characteristic of the state of the enterprise in a constantly changing external and internal environment. [Rysev, 2016] Summarizing the foregoing, it can be noted that the stability of the socio-economic system (including enterprises) will be understood as its ability to adapt to the changing conditions of the external and internal environment, while ensuring comprehensive development and strengthening of market positions. Sustainability is characterized, on the one hand, as a set of characteristics of the enterprise itself and the level of use of its potential, and on the other hand, as a set of characteristics of the external environment. The level of sustainable development of the enterprise is an integrated indicator that measures the degree of deviation of the system characterizing the state of the enterprise of indicators from a given range of values ??that ensures stability. To calculate the level of sustainable development, a system of indicators and sustainability indices is being developed, having previously determined the factors of sustainable development of the enterprise and criteria for assessing the level of sustainable development of the enterprise. Taking into account the unequal reaction of enterprises to the same impact of external factors, we consider that for the level of sustainable development only internal factors have a significant impact: production, technological, scientific, technical, environmental, financial and economic, investment, innovative, market, social and government regulation factors. Sustainability of the company consists of four types of sustainability: financial, economic, market, technological and innovative. Each of these types of stability is distinguished by its nature and requires differentiated analysis and calculation. Financial and economic sustainability of an enterprise is the ability to ensure financial and economic development and efficient use of internal potential. This type of sustainability characterizes the rational use of all types of company resources and the effectiveness of managerial decisions. Market sustainability of an enterprise is the ability to adapt to changing market conditions. This type of stability characterizes the competitive position of the company and environmental conditions. Innovative sustainability is the ability of an enterprise to introduce new technologies and ways of organizing production, release new types of products, perform new types of work, and provide new types of services. Technological sustainability - the ability of an enterprise to ensure the planned production volumes, increase the efficiency of use of all types of resources, introduce new equipment and technologies, master new products, improve the organization of labor, production and management. Generally, the state of the enterprise can be assessed as stable or unstable. These states correspond to the main types of stability, within the framework of which some intermediate states can be distinguished - stability levels. So, a sustainable state has the following variations:

sustainable with high margin;

sustainable with a normal margin;

sustainable with low margin. [Gorfinkel', Shvandar, 2010]

It should be noted that sustainable development should act as the main strategic goal of companies. At the same time, in modern conditions in small and medium-sized companies no one considers stability and does not set it as a priority development direction. In this connection, this study proposes the use of a system of indicators for assessing the sustainability level of an industrial company (Table 3) 

Table 3 Systems of indicators for assessing the sustainability of an industrial company

Financial and economic sustainability	Market sustainability	Technological sustainability	Innovative sustainability
revenue profit profitability of production and sales financial stability ratio financial independence ratio	market share product competitiveness level of competition on the market demand image	professional level level of compliance of technological solutions with modern trends technology progressiveness coefficient frame rate	innovation costs product update rate number of patents

Classification analysis by Kondaurova D.S., Begun T.N., Anpilov S.M., Zinger O.A. and Ilyasova A.V., Arushanov V.A. allowed to draw the following conclusions. All classifications agree that the stability of the development of the enterprise is influenced by both external and internal factors. Each of them also considers factors related to the main areas of society: economic, political, social, environmental and technological. Classifications differ in the degree of disclosure of the factors themselves. According to Zinger O.S. and Ilyasova A.V. specific factors (finances, partners, resources) are cited, while in the classification by, for example, Kondaurova D.S. or Begun T.V. attention is paid to the characteristics of factors (in terms of composition, novelty, distribution, nature of impact on the enterprise, duration, type of impact, degree of impact, direction of impact, etc.). Among all the classifications described, the most prominent is the classification of factors according to the rank of the impact by V.A. Arushanov and other authors. It reflects not only the factors themselves, but also mathematically explains their weight and importance for the enterprise. In this research the factors of sustainable development for a particular restaurant catering enterprise are be to identified and classified.

The microenvironment of the organization, which can be considered as internal factor, is controllable, and the macroenvironment is uncontrollable. Kotler F. identified four elements of the motivating factors: product, price, methods of distribution and stimulation. Motivating factors can be attributed to internal controlled factors. The drivers and factors of the microenvironment for the restaurant are to be identified. The product in this case will be the restaurant itself, the price becomes the cost of the dishes served and the average price in the check. Methods of disseminating information about the restaurant - this can be participation in various broadcasts of a culinary nature, publication of photo and video lessons on the Internet, participation in various public events. Stimulation will take place through the introduction of various promotions: a discount at night, a discount for students, special events and promotions on holidays. Also, the stimulation will occur due to the culture of customer service, atmosphere and decoration in the restaurant. [Valevich, Davydova, 2016]

The triggers are uncontrollable and include the following definitions:

Competitors. The restaurant cannot manage competitors, but can increase its competitiveness, becoming more attractive to investors and consumers.

Consumers. You can manipulate the minds of consumers. For example, to create such an image of an institution that, having seen an advertisement or read a review about it, consumers will not be able to deny their desire to visit it. Or “infect” emotions with an advertising message so that a person has an emotional association with a restaurant, he wants to check whether his feeling is true in relation to the establishment, and here the staff of the institution adheres to the same emotions and creates a hook.

Suppliers. It is necessary to carefully approach their choice; the restaurant exists through the sale of dishes, and for the dishes to be sold, they must be of first-class quality.

Contact audiences and intermediaries. Financial circles - banks, investors, stock exchange brokerage firms, shareholders, sponsors - those who can help the restaurant financially;

Media - product promotion;

Government departments;

Civic action groups - consumerism, environmentalists, trade unions;

Local contact audiences - local residents and organizations interested in visiting the restaurant, studying direct consumers;

Internal contact audiences - the restaurant staff, which must be trained, motivated, encouraged.

Let us move on to external factors, the macroenvironment, which the restaurant is not able to control:

Demographic factors - the size, age, gender and composition of the population in the city and in the area of the restaurant, employment.

Cultural factors - the standard of living and education of the population, lifestyle, social status, values, beliefs and attitudes.

Economic factors - purchasing power, population income, unemployment, changes in the ruble and currencies, changes in the prices of delivered products, changes in demand, and inflation.

Environmental factors - growing shortage of raw materials, rising energy prices, global warming, increased pollution of water and air.

Political factors - the introduction of new laws governing restaurants and related industries, tax policies, state support for small and medium-sized businesses, and a high level of bureaucracy.

There are factors of macroenvironment that can be controlled.:

Technological factor - the introduction of new technologies that greatly simplify production, in this case the process of preparing food and drinks.

Ecological factor - the whole world is aimed at the sustainable development of enterprises and countries as a whole. The restaurant also should not lag behind in this matter. It is necessary to reduce the level of inorganic waste and to reduce the level of harmful emissions of production into the environment. [Aristov, 2013]

When applying the above conclusions in relation to restaurant services, it can be concluded that a restaurant service is not only food, but also a service of the meal process with the provision of a range of additional services. High-quality service and the development of a high service culture, focused on customer needs, are of paramount importance. The service culture, which is an internal stimulating factor for the sustainable development of the restaurant business, plays a crucial role in the study, and the logical basis of this chapter will be used to write the practical part of the research.

2. Analytical section

Full company name: Tabasco Limited Liability Company, abbreviated as Tabasco LLC. The location and mailing address of the Company shall be determined by the location of the permanent acting executive agency (director) at the address: Kaliningrad Region, Kaliningrad City, Kolkhoznaya Street 12, 1.

The main objective of the activities of LLC Tabasco is the implementation of commercial and economic activities aimed at making a profit.

The subjects of the Company's activity according to the codes of the All-Russian Classifier of Types of Economic Activities are:

activities of advertising agencies (73.11, main activity);

restaurants and food service activities (56.10);

the activities of restaurants and cafes with full catering, cafeterias, fast food restaurants and self-service (56.10.1);

activities of restaurants and bars in providing food in railway dining cars and on ships (56.10.3);

activities of public catering enterprises in other types of catering (56.10);

serving drinks (56.10). The authorized capital of the enterprise is 10,000 rubles. The company independently plans its activities and determines development prospects based on the demand for activities. Management methods at the enterprise under study are implemented through the issuance of decrees, orders, regulations. Organizational regulation is expressed in the establishment of rules that are binding and determine the content and order of organizational activity (company charter, product quality standards, regulations, instructions, rules for planning and accounting for production costs, etc.). Some of the provisions that LCC brings to employees are of recommendatory nature and based on open databases (for example, WHO recommendations for the autumn-winter period).

The company independently plans its activities and determines development prospects, based on the demand for manufactured products, the need to ensure industrial and social development. Tabasco LLC uses an automated information management system, which ensures the production of information necessary for the enterprise to ensure effective management of all its resources, the creation of the information and technological environment for managing the enterprise.

In order to form a more detailed idea of the enterprise's activity, we consider the main technical and economic indicators of the enterprise's activity, which are presented in table 4.

Table 4 The main technical and economic indicators of the enterprise

Name of indicator	2017	2018	2019	Absolute deviation	Relative deviation
				2018 to 2017	2019 to 2017	2018 to 2017	2019 to 2017
Revenues, thousand rubles	18879,9	19813,3	20818,2	933,4	1938,3	105	110
Prime cost, thousand rubles	16192,8	17678,7	18983,9	1485,9	2791,1	109	117
Gross profit, thousand rubles	1613,3	1708,2	1792,7	94,9	179,4	106	111
Profit from sales, thousand rubles	1071,2	1206,4	1142,7	135,2	71,5	113	107
Net profit, thousand rubles	586,3	703,3	794,3	117	208	120	135
The average annual value of fixed assets, thousand rubles	2109,9	2297,1	2545,4	187,2	435,5	109	121
The average annual value of working capital, thousand rubles	2641,6	3308,5	4041,7	666,9	1400,1	125	153
The average number of employees, people	26	28,6	32,5	2,6	6,5	110	125
Labor productivity, thousand rubles / person	897	881,4	830,7	-15,6	-66,3	98	93
Return on core business	4,5786	5,1688	4,9595	0,5902	0,3809	113	108
Return on assets	11,0435	10,9707	11,8885	-0,0728	0,845	99	108
Working capital turnover ratio	8,8218	7,6193	7,9911	-1,2025	0,0793	86	101
Coefficient of financial independence	0,9711	0,9087	1, 0322	-0,0624	-0,0611	94	106

According to the table, it is seen that there is a general positive trend of increasing sales revenue by 1938 thousand rubles. (10%) for the entire study period. The overall dynamics of an increase in the cost of production by 2791 thousand rubles is also observed (17%) for the entire period. It should be noted that the increase in production costs in 2018 by 1485.9 thousand rubles (by 9%) is caused by an increase in production, and an increase in 2019 by 1305.1 thousand rubles (by 8%, compared with 2018) caused by the increase in the cost of a unit of finished goods. The dynamics of gross profit repeats the dynamics of previous indicators and there is an increase in gross profit by 179 thousand rubles (11%) for the entire analyzed period. Net profit has an increase of 35% for the entire analyzed period, which confirms the increased popularity among guests of the institution and is justified by an increase in the volume of services. The average annual value of current assets increased by 53% compared with 2017, which is due to the economic growth of the enterprise and an increase in the efficiency of using fixed assets, which are manifested in an increase in the volume of goods turnover, profit, and saving labor costs. The number of employees increased according to growth indicators for profit, by 25% according to analysis for the entire period. Labor productivity, however, decreased slightly compared to 2017, which can be explained by an increase in the number of employees and an increase in annual staff rotation. The indicators of core business profitability, capital productivity, working capital turnover ratio and financial independence ratio also show stable growth compared to 2019 from 2017 with a range from 1 to 8%.

This organizational structure is linear in the issue of building a hierarchy of working relations. The General Director is responsible for the organization and results of all commercial and industrial activities, monitors the implementation of the plan of indicators of commercial, economic and financial activities. Document management in the company is carried out by the financial director and subordinate accountant, who is responsible for the timely submission of financial statements to the relevant authorities. The company carries out operational and accounting records of the results of its activities, maintains statistical reports in accordance with the current legislation of the Russian Federation. The chef organizes and supervises the production of sous-chef, cooks and bartenders. HR managers ensure uninterrupted recruitment, selection, adaptation and dismissal of personnel. Administrators monitor the service in the room, the waiters provide service in the room. Cleaning services serve the restaurant to maintain order and comply with sanitary standards.

In general, it can be noted that Tabasco LLC is an efficiently functioning enterprise, expands the range of products, the range of services provided to consumers, improves the quality of products and services (comfort, communication ethics, aesthetics), has a positive financial result.

Analysis of financial activity is carried out using a system of indicators of economic condition and economic solvency and methods of horizontal, vertical analysis, and analysis of ratios, including analysis of ratios characterizing turnover, solvency, profitability, market (financial) stability of the enterprise.



Table 5 The composition of the property of LLC Tabasco (restaurant Tabasco) and the sources of its formation

Name of indicator	2017	2018 г	2019	Absolute deviation	Relative deviation, %
				2018 г. к 2017 г.	2019 г. к 2017 г.	2018 г. к 2017 г.	2019 г. к 2017 г.
1. Non-current assets
Fixed assets	2281,50	2312,70	2778,10	31,20	465,40	101	120
Profitable investment in material values	370,50	776,10	783,90	405,60	7,80	209	101
Financial investments	288,60	36,40	58,50	-252,20	22,10	13	161
Total for section 1	2940,60	3125,20	3620,50	184,60	495,30	106	116
2. Current assets
Stocks	1090,70	1290,90	1193,40	200,20	102,70	118	92
Accounts receivable	1496,30	1540,20	1608,10	43,9	67,9	103	107
Cash	92,30	50,70	66,30	-41,60	-26,00	55	131
Other current assets	2,60	2,60	1,30	0,00	-1,30	100	50
Total for section 2	2681,90	3884,40	4169,10	1202,50	1487,20	145	107
Balance	5622,50	7009,60	7789,60	1387,10	2167,10	125	111
3. Capital and reserves
Authorized capital	10	10	10	0	0	100	100
Additional paid-in capital	1348,1	1348,1	1348,1	0	0	100	100
Retained earnings	2756	3454,1	3963,7	698,1	1207,7	125	115
Total for section 3	4204,2	4902,3	5411,9	698,1	1207,7	117	110
4. Long-term liabilities
Borrowed funds	564,2	915,2	1107,6	351	543,4	162	121
Deferred tax liabilities	31,2	81,9	63,7	50,7	32,5	262.50	78
Total for section 4	595,4	997,1	1171,3	401,7	575,9	167	117
5. Short-term liabilities liabilities
Borrowed funds	162,5	286	521,3	123,5	358,8	176	182
Accounts payable	660,4	824,2	685,1	163,8	24,7	125	83
Total for section 5	822,9	1110,2	1206,4	287,3	383,5	135	109
Balance	5622,5	7009,6	7789,6	1387,1	2167,1	125	111

The following changes occurred in the composition of the property of the enterprise in the analyzed period. Analysis of non-current assets showed that for the line “fixed assets” for the period from 2017 to 2019 there was an increase in the value of fixed assets by 465 thousand rubles (20%) as a result of the acquisition of new equipment. In general, in the section “Non-current assets” there is a general growth trend of non-current assets for the entire period by 495.3 thousand rubles, which is caused to a greater extent by an increase in the value of fixed assets.

The section “current assets” is characterized by the following changes. In the line “Stocks” for the period 2017-2018, an increase of 200 thousand rubles is observed (by 18.35%), and for the period from 2018 to 2019 there is a decrease in their value by 98 thousand rubles. For the entire analyzed period, there was a decrease in this line by 8%.

According to the indicator "Accounts receivable" for the period from 2017 to 2018, an increase in accounts receivable by 43.9 thousand rubles is observed (by 3%), which is due to an increase in debt from buyers for goods sold and debts from suppliers at advances paid. This increase indicates an increase in sales, and also indicates that the company LLC Tabasco (restaurant "Tabasco") has sufficient working capital for uninterrupted operation.

In the line " Cash " for the entire period under review, a decrease in their value by 26 thousand rubles is observed (by 27%), in 2019 the amount of cash is increasing. Thus, in the section “Current assets” for the entire period there is a positive dynamic of their increase.

The section “Capital and reserves” is characterized by the following changes. The positive dynamics of retained earnings allowed to increase the amount of the company's own funds, and in this section, an increase over the last period of 10% was noted. The authorized capital and additional paid-in capital in the analyzed period did not change.

The dynamics of changes in long-term liabilities of the organization is as follows. In the line "Borrowed funds" for the entire period there is a general tendency to increase their size. And in 2019, the amount of long-term loans amounted to 1,107 thousand rubles, which is 21% higher than 2017. From this we can conclude that LLC Tabasco (restaurant "Tabasco") does not have enough own funds and short-term loans to carry out its activities. Thus, over the entire period, there has been a general dynamic of growth in the size of long-term liabilities by 17%, caused by an increase in long-term loans. At the same time, the maximum growth rate of the amount of long-term liabilities was noted in 2019.

The short-term liabilities section is characterized by changes in the line “Accounts payable” and “Borrowed funds”. For the period from 2017 to 2018, an increase in accounts payable by 163 thousand rubles is observed. (by 25%), which is mainly due to an increase in debt for the supplied raw materials and products due to an increase in production volumes. And for the period from 2018 to 2019, a decrease in accounts payable is observed. Over the entire analyzed period, accounts payable decreased by 17%, which was mainly due to a reduction in debt to suppliers for raw materials and products. Borrowed funds increased in the analyzed period by 358 thousand rubles. Thus, the growth of short-term liabilities in the analyzed period is explained by the growth of short-term borrowed funds. In general, the balance sheet currency for the period from 2017 to 2019 increased by 11%. To analyze the structure of the balance sheet of the company LLC Tabasco (restaurant "Tabasco") for the period from 2017 to 2019, a vertical analysis of the balance sheet was carried out.

Analyzing the results of a vertical analysis of the balance sheet of the company Tabasco LLC (Tabasco restaurant), the following changes, that occurred in the structure of the balance sheet asset for the period from 2017 to 2019, can be noted.

Analyzing the structure of the balance sheet liability of the company Tabasco LLC (Tabasco restaurant) for the period from 2017 to 2019, we can conclude that there were no significant structural changes in the analyzed period. Throughout the entire period, the largest share in the structure of liabilities falls on equity, although there is a slight decrease. Having analyzed the whole structure of the balance, its active and passive parts, we can draw the following conclusions. The total amount of equity and long-term borrowed funds exceeds the value of its non-current assets during the entire period under review. Also, throughout the analyzed period, equity exceeds the amount of non-current assets, this suggests that all non-current assets are owned by the organization itself, which is positive and indicates the liquidity of non-current assets.

The amount of short-term liabilities of the organization is much less than the value of current assets during the entire period. This is also positive for LLC Tabasco (restaurant Tabasco), as it indicates that the organization is able to satisfy the requirements of lenders for short-term loans using working capital.

Table 6 Relative indicators characterizing balance liquidity

Name of indicator	2017 г	2018 г	2019 г	Absolute deviation	Relative deviation, %
				2018 г. к 2017 г.	2019 г. к 2017 г.	2018 г. к 2017 г.	2019 г. к 2017 г.
Total liquidity ratio	2,0328	1,6272	1,74	-0,4056	-0,2928	80	86
Current liquidity ratio	4,9188	5,6916	7,3116	0,7728	2,3928	116	149
Absolute liquidity ratio	0,1332	0,0552	0,066	-0,078	-0,0672	41	50
Quick liquidity ratio	2,3196	2,8044	2,9604	0,4848	0,6408	121	128
Equity ratio of current assets	2,0868	1,7952	1,8732	-0,2916	-0,2136	86	90

To conduct an analysis of the liquidity of the balance sheet of the organization, relative indicators were used, the analysis of which is presented in table 6. Based on the calculated values of liquidity indicators, we can draw conclusions about the solvency of the company LLC Tabasco (restaurant "Tabasco") for the period from 2017 to 2019.

The dynamics of the change in the total liquidity indicator is positive throughout the entire period under review, although in 2017 and 2018 its value is higher than the optimum, in 2019 the indicator value meets the requirement and amounts to 1.74, which indicates that the company as a whole is liquid. The value of the current liquidity ratio is higher than the standard value for the entire period. The ability to cover current liabilities of the organization with current assets for the period from 2018 to 2019 increased by 49%, and at the end of the period under review, each ruble of current liabilities accounted for current assets on average about 7 rubles.

The value of the absolute liquidity ratio in 2017 and 2018 is lower than the normative, i.e. 0.2. throughout the analyzed period, which indicates that the organization cannot cover its current liabilities with cash and short-term financial investments. The value of the security ratio of current assets with own funds during the entire period under review corresponds to the optimum, i.e., more than 0.1, which indicates that a sufficient share of the current assets of the enterprise is financed from its own capital and that the organization has enough own funds to finance current activities.

The data discussed above identified and determined the overall financial condition of the restaurant. The analysis allows us to conclude that the strengths of the Tabasco restaurant and the capabilities of the environment will allow the company to overcome its weaknesses, as well as eliminate existing threats. Thus, the Tabasco restaurant is a stable competitive enterprise. Analysis of financial and economic activities showed that the company is financially stable, solvent, has a sufficiently high liquidity and profitability of production. A SWOT analysis of the Tabasco restaurant is presented in Appendix 1.

The legal form of the enterprise is a limited liability company (LLC Tabasco). This legal form is currently the predominant form among enterprises that are considered average in terms of total area and number of employees. The advantage of this form is to consider the fact that participants in a limited liability company are not liable for its obligations and bear the risk of losses associated with the company's activities, within the value of their contributions (paragraph 1 of Article 87 of the Civil Code of the Russian Federation). This advantage allows members of the company not to have big risks (the risk is limited by the size of the contributions made) in case of bankruptcy of the enterprise, which is currently not uncommon among market participants. The company is a legal entity, has the rights and obligations stipulated by the Civil Code of the Russian Federation. The limited liability company was registered on the basis and in accordance with the Federal Law “On State Registration of Legal Entities and Individual Entrepreneurs”, number 129 - FL. The company has a license to trade in alcohol. The presence of this license at the enterprise indicates that the organization has complied with all the necessary requirements for alcoholic beverages, as well as that this right is registered with a legislature.

Restaurant Tabasco is a company with a full production cycle, it is the primary processing of raw materials, the production of semi-finished products, the preparation of culinary products with its subsequent sale. The restaurant's workshops include pre-cooked and stocked department. In the restaurant's procurement departments, raw materials -- meat, fish, poultry, vegetables -- are machined and semi-finished products are developed to supply pre-cooked departments. The pre-production departments of the restaurant include hot and cold workshops.

The restaurant premises include:

Production facilities:

hot shop - pre-production workshop, manufactures finished products;

cold shop - pre-production workshop, also produces finished;

vegetable shop - designed for processing raw materials and manufacturing semi-finished products (harvested);

washing dishes facility.

Trading premises:

2 trading halls;

wardrobe;

bathroom;

bar;

lobby.

Administrative premises:

administration office;

shower room;

bathroom;

wardrobe;

washing dishes facility;

Warehouses:

dry products warehouse;

vegetable warehouse;

freezer;

warehouse of bar products and household goods.

The development of the Tabasco restaurant's layout was carried out in accordance with the requirements of the building standards of the Catering Enterprise (Moscow City Building Codes 4.4. - 98) as amended on September 4, 2001. Particular attention was paid to the availability of the necessary premises (storage, production, service halls, office household premises). The central place among the production facilities is occupied by the hot workshop. It completes the cooking process. It is equipped with an electric stove, steam convection oven, cooking pots, electric frying pans, food warmers (for keeping dishes hot), a microwave oven, a refrigerator, sinks, production tables and shelves, a section table with refrigerated containers and some other equipment. [SanPiN 2.3.2.1078-01] In the Tabasco restaurant there are 3 types of workwear designed for kitchen workers, for hall workers and for technical staff. [OST 28-1-95] The form is issued for personal use of employees, 2 sets for each. The company is equipped with fire detectors, in designated areas there is a fire extinguisher and a fire hose. The company is also equipped with a first-aid kit for first aid for cuts, burns, and other injuries of a not profoundly serious nature. Ensuring the safety of life, health and property of guests, both under ordinary conditions and in extreme situations, is the primary task of the Tabasco restaurant. There is an emergency exit, stairs, clearly visible information signs providing free orientation of guests. The enterprise is equipped with a warning system and fire protection equipment provided by fire safety rules. [Federal Law of the Russian Federation “On Protection of Consumer Rights”] The enterprise strictly adheres to sanitary and hygienic norms and rules established by the sanitary and epidemiological surveillance authorities regarding the cleanliness of the premises, the state of sanitary and production equipment, waste disposal and effective protection from insects and rodents. [SanPiN 2.3.6.1079-01] The established hygiene requirements for shelf life and storage conditions of food products are observed in order to ensure the safety and nutritional value of food products in the process of production, storage, transportation and turnover, as well as in their development and putting into production. [SanPiN 2.3.2.1324-03]

The main purpose of creating LLC Tabasco (restaurant Tabasco) is the implementation of commercial activities with the goal of profit. To fulfill the statutory goals, LLC Tabasco (restaurant Tabasco) has the right to independently:

pursue an effective personnel policy aimed at improving the educational level of managers, specialists, workers;

acquire or lease fixed and current assets at the expense of the financial resources available to him, obtained for these purposes, loans and credits from banks;

plan their activities and determine development prospects, as well as determine and establish forms and systems of remuneration, structure and manning table;

determine the amount of funds, in the prescribed manner, allocated for remuneration of employees of the organization, as well as for industrial and social development;

establish for their employees additional holidays, reduced working hours and provide other social benefits. [Federal Law of the Russian Federation “On certification of products and services”]

The organizational structure is necessary in order to visually trace the distribution of powers, the transfer of information. The restaurant is fully equipped by staff. The special service “Human Resources Department” is responsible for this at the enterprise. The personnel service is a functional - auxiliary unit of the cafe as its employees indirectly participate in the creation of the service. The main tasks of the personnel service are:

the formation of cafe personnel (planning, selection and hiring, turnover analysis, etc.);

staff development (vocational guidance and retraining, certification and evaluation, organization of promotion);

improvement of labor organization and its stimulation.

The Tabasco restaurant has a linear management structure. Speaking about the advantages of this structure, it can be noted: unity and clarity of management; the management of the structural unit, endowed with all the powers and the sole management of employees subordinate to it, concentrated management of the entire organization, clearly expressed responsibility, ease of management, efficiency in decision-making. But such a structure has its drawbacks: information overload due to many contacts with subordinates, superior and shift structures, difficult communication between authorities, lack of planning and decision-making links, concentration of power in the top management, the leader should be universal. The only advantage that is not a disadvantage for the company is that the leader is universal. So, considering the structure of the restaurant we can say: information is transmitted along the chain “from top to bottom” and “from bottom to top”, which indicates the speed of decision-making. Since the head is the one-man manager, the decision is made and transmitted “from top to bottom”. Each employee in the company feels his responsibility for the implementation of the tasks assigned to him, which allows the organization to work more efficiently due to the quality work of the staff.

As part of the analysis of the restaurant, an SNW analysis was carried out, which consists in evaluating the parts of the organization. The number of these parts is determined individually, but there are certain standards that urge them to be considered.

Table 7 SNW - analysis of Tabasco Restaurant

№	Factors	Evaluation		Comments
		S	N	W
	Personnel
1	Educational system	1			Training is carried out regularly and has strict regulation.
2	Motivation system		1		There is no motivation as a system
3	Staff turnover		1		Staff turnover is the same as in the entire catering system
4	Staff qualifications	1			Highly qualified staff
5	Organizational structure	1			The organizational structure is built in accordance with the tasks that the strategy poses to the organization.
7	Number of staff		1		Equipped, no shortage
8	Corporate culture		1		Birthdays, holidays, observances are celebrated, there is a dress code.
	Marketing
9	Marketing system			1	The system is organized, but not enough. Marketing is limited only to advertising and competitor analysis.
10	Customer needs	1			The organization completely covers the needs of customers.
11	Organization Image		1		The reputation is excellent, and the image is average, since there is no marketing.
12	Scope of Services	1			Full complex.
13	Customer focus		1		The client receives all the services that he came to consume.
14	Geographic location		1		It is located in the city center, but there are difficulties with the number of parking spaces.

Customer focus in the enterprise dictates the need to make changes to the marketing policy of the company after changing the market situation and consumer demands through differentiation, which will allow the company to further maintain market positions, gain loyal customers, and create competitive advantages. The following services are offered to guests:

organization of culinary production;

organization of consumption of culinary products;

sales of culinary products;

sale of exclusive types of beer, signature cocktails;

reservation of seats in the restaurant hall;

organization of rational integrated nutrition;

packaging of products and dishes left after customer service;

packaging of culinary products purchased at the enterprise;

guaranteed storage of personal items (outerwear), bags and consumer values;

parking of personal cars of consumers;

call a taxi by order of the consumer;

delivery of ordered products. [Nazarov, 2013]

Maintaining a high level of service in the Tabasco restaurant can be provided from various directions. It is most effective to use psychological measures to work with staff, technological innovations, the introduction of advanced foreign experience and more. The world achievements of scientific and technological progress, combined with the experience gained in the field of restaurant catering, and taking into account the needs of today's potential consumers, allow us to identify the main trends in the development of the restaurant business.

To study the prospects for the development of food enterprises and improve the quality of products and services, including restaurants, companies abroad create special research and experimental groups consisting of economists, marketers, dietitians, engineers, designers working in the following areas:

marketing research, revealing the conformity of the activities of restaurants, bars, cafes and other enterprises to the needs of consumers, their demographic composition, rhythm of life and purchasing power;

improving the culture of nutrition due to the general health orientation of nutrition;

development of new dishes, recipes and technologies, including using computer programs. Widespread use of convenience foods, canned ready meals, seasonings and additives manufactured by the food industry;

use of modern design solutions in the design and interior decoration of restaurants. [Ha, Jang, 2010]

In today's world, the role of innovation is constantly growing. Without the use of innovative technologies, it is difficult to increase the competitiveness of the enterprise. Only products with a high degree of high technology and novelty can create positive economic results. Currently, there are many different formulations of the term “innovation”. The most popular include the following: innovation is an implemented innovation that ensures a qualitative increase in the efficiency of processes or products that is in demand by the market. The research is aimed at reviewing the latest technologies and innovations implemented in the catering system. Innovations in service technology may include the convenience of calculating for the guest's bill, a system of discounts, bonuses, club cards and other measures designed to motivate the guest to repeating sel...