Objective. The objective of the study is to substantiate a methodical approach to the assessment of management of the development of restaurant business entities applying the method of taxonomic analysis.
Methods. The research methods are the dialectical method of scientific knowledge, systematization, generalization and decomposition (for the analysis of the methodological foundations of the evaluation of the management of the development of restaurant establishments, the justification of the methodical approach to the evaluation of the management of the development of restaurant business entities), the abstract-logical method (for the formulation of generalizations and conclusions), taxonomic analysis (to assess the management of the development of the restaurant business entity), graphic and tabular methods (to visualize the research results).
Results. The analysis of the scientific literature on the assessment of management of the development of restaurant business entities shows the presence of various scientific approaches. Taking into account the sectoral features of the restaurant business, for taxonomic analysis we offer the following indicators of management of the development of the restaurant business entity according to the following main components of development: marketing, personnel, material - technical, financial. Taking into account the indicators of the main components that have an impact on the management of the development of restaurant business entities, the conceptual descriptive model of the taxonomic analysis of the management of the development of the restaurant business is substantiated. Approbation of the proposed conceptual descriptive model of taxonomic analysis was implemented on the basis of one of the restaurants. The obtained results indicate a low level of the coefficient of development management of the entity of the restaurant business under the analysis.
The proposed methodological approach to conducting a taxonomic analysis of the management of the development of restaurant business entities allows business entities to identify problems in their development, adjust their restaurant business activities and influence the improvement of individual components of development.