Экономические науки / 7.Учет и аудит.

PhD Manachynska 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 lastthe 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.

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Fig. 1: The organizational structure of the enterprise Hospitality Management


Source: Systematized by J. Manachynska [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).