In the article the author analyzes common factors of expression of criminal economic and financial operations’ specific features in business accounting of catering organizations as well as criminals’ modus operandi that is a certain sequence and combination of actions and techniques applied by the crime committer. The author also determines the ways of improving the law enforcement officials’ awareness in the field of thorough study of ways of crimes committed in the sphere of public services.
catering, mechanism of criminal actions, way of commission of a crime, document workflow, methods of criminal investigation, specific features of a crime, evidence
1. Ob utverzhdenii Pravil okazaniya uslug obschestvennogo pitaniya: postanovlenie Pravitel'stva Rossiyskoy Federacii ot 15 avgusta 1997 g. № 1036
2. Golubyatnikov S. P., Kravchenko Yu. M., Medzhevskiy A. A. Osnovy sudebnoy buhgalterii: uchebnik. N. Novgorod, 1994. S. 178.
3. Burdanova V. S. Osobennosti rassledovaniya hischeniy na predpriyatiyah torgovli i obschestvennogo pitaniya. L., 1984; Naumenko N. D., Novikov S. I. Rassledovanie hischeniy na predpriyatiyah obschestvennogo pitaniya i torgovli. Kiev, 1991; Polikarpova T. I. Rassledovanie hischeniy na predpriyatiyah obschestvennogo pitaniya // Kriminalistika i sudebnaya ekspertiza: mezhved. nauch.-metod. sb. Vyp. 35. Har'kov, 1999.
4. Kolesnichenko A. N., Konovalova E. V. Kriminalisticheskaya harakteristika prestupleniy. Har'kov, 1985. S. 34—35.
5. Izmenenie v organizaciyah obschestvennogo pitaniya cen v techenie rabochego dnya, obosnovannost' nalichiya skidok ili nacenok prokontrolirovat' prakticheski nevozmozhno iz-za slozhnostey oformleniya. Poetomu imeet smysl primenyat' kassovye apparaty, rabotayuschie po shtrih-kodam ili kodam, pri kotoryh kassir ne smozhet zavysit' ceny. Takaya tehnika pozvolyaet snyat' ostatki na tekuschiy moment, sravnit' ih s prodazhami cherez kassu i poluchit' otchet o tom, kakaya produkciya i po kakoy cene prodavalas': Sm.: Zubakin L. Kontrol' v obschepite kak sredstvo sohraneniya pribyli // Ekonomicheskaya gazeta. 2003. 28 yanv.
6. Ischenko A. M. Preduprezhdenie i raskrytie prestupleniy, sovershaemyh s ispol'zovaniem sluzhebnogo polozheniya v sisteme bytovogo obsluzhivaniya naseleniya: dis. …kand. yurid. nauk. M., 1989. S. 39.
7. SZ RF. 1997. № 34. St. 3980; O normativnoy dokumentacii dlya predpriyatiy obschestvennogo pitaniya: pis'mo Komiteta torgovli Rossiyskoy Federacii ot 15 iyulya 1996 g. № 1-806/32-9
8. Nalogovyy vestnik. 2003. № 3; Ob obyazatel'noy sertifikacii uslug obschestvennogo pitaniya: postanovlenie Gosstandarta, Roskomtorga, Goskomsanepidnadzora Rossiyskoy Federacii ot 7 sentyabrya 1995 g. № 230-7/431.
