Экономические науки / 7.Учет и
аудит.
PhD Manachyns’ka J.
Chernivtsi
Trade and Economic Institute Kiev
National Trade and Economic University, Ukraine
The contents of account information is in accordance to the organizational
structure of hotel
The regarding hotel industry accredited by the form of state registration
business activity through the government regulation bodies of Ukraine; assignment hotel category, certification of
hotel services, mandatory medical examination of property. Each kind of state regulation has the purpose of
regulating legal and regulation and organization accredited for the
registration compliance up the system of state regulation the hotel industry [1].
Assigning
a certain category of hotel depends on the range of services provided, material
and technical equipment of the hotel; Location of the hotel; training staff.
Categories of hotels are indicated by «*». Only five categories – from one star to five stars. Hotel Category indicates in its
documents on the sign in advertising. These categories are assigned to hotels
based on STST 28681.4-95 «Tourist and excursion service.
Classification of hotels» [2].
In the
organizational structure of enterprises hotel industry can provide basic,
additional and ancillary structural units, the first directly support the
implementation of principal operating activities of granting residence; second – responsible
for other major and additional paid services that are not directly related to
the accommodation, and the last – the process of providing the hotel (Figure
1).
According to state
building codes of Ukraine «Buildings. Hotels» [3] of the hotels
may include groups such facilities and services: residential, cultural,
recreational, sports and recreation, health, consumer services and trade, catering,
business activities, administration and operation services, facilities service
built-adjoined businesses and institutions.
Fig. 1: The organizational
structure of the enterprise Hospitality Management
Source: Systematized by
J. Manachyns’ka [1]
Composition
additional facilities that enhance the comfort of the hotel is not
standardized. Depending on the size of the
enterprise, department management basic structural unit – rooms and apartments (residential services) may
consist of one or more parts. Additional units of enterprises Hospitality
Management is to provide: food service (part which may include: restaurants,
lobby bars), SPA (with swimming pools, fitness centers etc.).
These structural units can
carry out the implementation of its services as hotel residents and visitors to
outsiders, as can be seen at the level of the basic structural unit – rooms and apartments as centers (areas) of the
profit center. However, the
organizational structure has a direct impact on the formation of information
flow in the system of accounting and analytical support facilitates rapid and
detailed analysis of promising enterprises hospitality industry [1].
Literature (in language original):
1. Маначинська
Ю.А. Облік і аналіз фінансових результатів у
готельному господарстві [Текст] : монографія / Ю. А. Маначинська ; Київ. нац. торг.-екон. ун-т, Чернів. торг.-екон.
ін-т. – Чернівці : Місто, 2014. – 424 с.
2. Туристсько-екскурсійне
обслуговування. Класифікація готелів: ДСТУ 28681.4-95. – [Чинний від
1995-04-28]. – К. : Державний стандарт України, 1995. – (Національний стандарт
України).
3. Державні
будівельні норми України : Будинки і споруди. Готелі : ДБН В.2.2-20:2008. – [Чинний від 2008-07-23]. – К., 2009. – (Держані
будівельні норми України).