Экономические науки / 7.Учет и
аудит.
PhD Manachyns’ka J., PhD,
Evdoschak, V.
Chernivtsi
Trade and Economic Institute Kiev
National Trade and Economic University, Ukraine
Topical features of accounting support system of the potential profitability
Nowadays Ukrainian hotel
services market has the following trends: intensification of economic activity, revival of tourism and more
efficient use of the hotel’s capacity; further privatization of hotel industry enterprises
and an increase of private capital on the market. Hotel industry services may
have complex nature, that is, besides their main component – to provide the
habitats – the price of living may include: breakfast, half
board, board, health package.
Sport-package, swimming pool, fitness club etc. Complex
service is much cheaper than the purchase of all components included in it
alone. This should interest the customer and the hotel in its turn wins the
additional advantage and increases final positive financial performance [1, p.7].
Principal hotel industry enterprises activity is
specified by particular hotel service features among which are: simultaneity of
production and consumption, impossibility of conservation, intangible and
seasonal nature, institutional and domestic factors dependence; relatively
great deal of fixed expenses; promptness of service; export of services;
combining of free and paid service.
Such specific nature of hotel industry enterprises substantially affects the process of accounting and cost analysis, incomes, financial performances and emphasizes the importance of its being taken into consideration in
the improving of accounting and analytical maintenance of management [2].
In difficult conditions, negative financial performance
of the domestic hotel business steadily increased the role and importance of
non-traditional methods and mechanisms for a promising level of management
efficiency of enterprises of hotel economy. One of the most urgent problems of
applied nature is the development of methodological and methodical bases of
accounting and analytical support management potential profitability hotel
business. This is due to the fact that to justify strategically-directed
management decisions, qualitative preparation of perspective plans and
scenarios of business processes at the corporate level need a reliable tool
that takes into account the specific hotel services and the level desired
solving accounting and analytical support management system property [3].
That is significant for the growth potential
profitability of enterprises hotel industry advocates the effective functioning
of its accounting and analysis system. Rational organization procedures
observation, recording, analyzing and monitoring financial performance in the
hotel industry should be carried out at all levels of hotel management and to
promote the efficient use of its economic potential, creating on the basis of
the prerequisites for full readiness for innovation development [1].
The priority importance of accounting and analytical
information, serving as a strategic resource in the hotel industry. The primary
condition for effective and informed management decisions aimed at implementing
strategies to ensure the desired level of profitability is
registration-analytical maintenance of the property. Focuses on the fact that it is the accounting and analytical support
profitability of primarily involves the implementation of its functions such as
accounting and analysis. The latter are closely interrelated and form of
accounting and analytical system managers to ensure the highest levels of
management of enterprises of hotel economy the necessary information to
implement effective solutions, responsible persons for their adoption [3].
Research and scientific works of modern approaches in
hotel management makes a conclusion about the absence of a single integrated
approach to operational analysis and prospective evaluation of the financial
performance of hotels and their potential profitability, based on a
quantitative analysis of expenditure and revenue component of performance
assessment with quality not very formal settings limits profitability by type
of hotel. Providing a systematic approach possible conditions for the use of
models, based on an algorithm put warning adverse changes in analytical assessment,
including the criteria for their evaluation and seating areas of return loss
and non-traditional methods of multidimensional comparative analysis [1].
Construction of an integrated accounting and analytical
system promotes integrated management of the hotel to create a unified
information platform that supports the decision making process in the field of
hotel services. Because of these circumstances, to create the necessary
accounting and analytical space shall be provided mechanisms for collection and
accumulation of data processing and transfer of ready information to interested
recipients are able to use it in the interests of the company within the hotel
industry [4].
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. – Ч. : Місто, 2014. – 424 с.
2. Маначинська
Ю.А. Аналітичне забезпечення прийняття управлінських рішень з метою максимізації прибутку готелю / Ю.А. Маначинська // Збірник наукових праць «Економічний аналіз». – Т. : ТНЕУ,
2012. – Вип. 10 (ч.4). – С. 234 – 237.
3. Маначинская Ю.А. Актуарна концепція обліково-аналітичного забезпечення
управління прибутковістю / Ю.А. Маначинська // Вісник Чернівецького
торговельно-економічного інституту. – Чернівці: ЧТЕІ КНТЕУ, 2013. – Вип. ІV (52). Економічні науки. – С.290 – 294.
4. Теорія
бухгалтерського обліку : монографія / [Нападовська
Л. В., Добія М., Сандер Ш., Матезіч Р., Пушкар М. С.
та ін.] ; за заг. ред. Л. В. Нападовської. – К. : Київ. нац. торг.-екон. ун-т,
2008. – 734 с.