The essence of the HACCP system is revealed. The urgency of the development and implementation of the HACCP system in the hotel and catering business enterprises is proved either. The conceptual aspects of the HACCP methodology are presented that allows to maintain the focus on the safety and quality of the products and services of the hotel and catering industry as the highest priority. The successive stages of the HACCP system implementation in the hotel and catering business have been developed. The checklist for analyzing the risks of the process of reception and accommodation of the consumers at the hotel is presented either. It has been proved that the development and implementation of the HACCP system will provide the hotel and catering industry with the competitive advantages.

The article proves the necessity to intensify the activity of hotel and restaurant busness which will allow to avoid risks or to minimize their impact in order to increase the level of competitiveness in the domestic and foreign markets. It is proved that HACCP system can provide requirements of the modern world in the manufacture of safe products and provision of safe services. The main advantages provided by the hotel and restaurant enterprise are the development and implementation of HACCP system in Ukraine. A structural logical scheme of evaluating one of elementary risks of HACCP system implementation to the activities of the hotel and restaurant business is constructed in accordance with the proposed approach. The method of neutralizing risks of innovative management of the development of hotel and restaurant business is worked out.