Formation of analytical provisionof sustainable functioning of service enterprises

Размещено на http://www.allbest.ru/

Размещено на http://www.allbest.ru/

Formation of analytical provisionof sustainable functioning of service enterprises

Oleksii Hutsaliuk,

Iuliia Bondar,

Olha Kotsiurba,

ABSTRACT

The article is devoted to the theoretical substantiation and development of methodological support for the formation of analytical ground in frames of the sustainable operation of enterprises in the service sector.

It is determined that analytical support of enterprises helps to study development trends, assess and investigate performance factors, justify management decisions, monitor their implementation, identify reserves to improve production efficiency, develop economic strategy for its development.

The functional elements of the analytical subsystem as a component of the system of analytical support of enterprises' sustainable development in the service sector are determined. It is proved that the formation of analytical support for sustainable operation of enterprises in the service sector depends on the organizational and technological level of financial and managerial analysis of sustainable development of the enterprise.

The hotel business as the main component of the tourism industry is considered, the theoretical aspects and development of a new project of the hotel and restaurant industry are studied.

It is specified that analytical support of management of the enterprises in services sphere is creation of information base, acceptance and estimation of validity of administrative decisions, revealing of degree of their implementation.

The real state of the enterprise in the field of services, namely the institution of hotel and restaurant industry, including indicators of environmental and social activities; the quantitative influence of factors on the results of management is determined; identified reserves and internal capabilities of the enterprise. In particular, the competitive professions of the hotel and restaurant industry of the city are considered and the assessment of each of them is determined, as well as the characteristics of the restaurant business.

The concept of eco- hotel is formed, and its main features, design, range of services, etc. are determined.

Keywords: analytical support; competitiveness; enterprises in the services industry; financial design; hotel and restaurant industry; sustainable development.

АНОТАЦІЯ

ФОРМУВАННЯ АНАЛІТИЧНОГО ЗАБЕЗПЕЧЕННЯ СТАЛОГО ФУНКЦІОНУВАННЯ ПІДПРИЄМСТВ СФЕРИ ПОСЛУГ

Гуцалюк Олексій Миколайович,

доктор економічних наук, доцент, проректор з науково-педагогічної діяльності,

Приватного закладу вищої освіти «Міжнародний європейський університет».

Київ, Україна.

Бондар Юлія Анатоліївна,

кандидат економічних наук, доцент, доцент кафедри менеджменту

та економіки Льотної академії Національного авіаційного університету.

Кропивницький, Україна.

Коцюрба Ольга Юріївна

кандидат економічних наук, доцент, доцент кафедри фінансів, банківської справи та страхування, Центральноукраїнського національного технічного університету.

Кропивницький, Україна.

Статтю присвячено теоретичному обґрунтуванню й розробці методичного забезпечення щодо формування аналітичного забезпечення сталого функціонування підприємств сфери послуг. Визначено, що аналітичне забезпечення функціонування підприємств допомагає вивчити тенденції розвитку, оцінити та дослідити чинники результатів діяльності, обґрунтувати управлінські рішення, здійснити контроль за їх виконанням, виявити резерви підвищення ефективності виробництва, розробити економічну стратегію його розвитку. Визначено функціональні елементи аналітичної підсистеми, як складової системи аналітичного забезпечення сталого розвитку підприємств сфери послуг. Доведено, що формування аналітичного забезпечення сталого функціонування підприємств сфери послуг залежить від організаційного та технологічного рівня фінансового та управлінського аналізу сталого розвитку підприємства. Розглянуто готельний бізнес, як основну складовою туристичної індустрії, досліджено теоретичні аспекти та розробки нового проекту закладу готельно-ресторанного господарства. Уточнено, що аналітичне забезпечення управління підприємствами сфери послуг є створення інформаційної бази, прийняття та оцінки обґрунтованості управлінських рішень, виявлення ступеня їх реалізації. Оцінено реальний стан підприємства сфери послуг, а саме заклад готельно-ресторанного господарства, в тому числі показники екологічної та соціальної діяльності; визначено кількісний вплив факторів на результати господарювання; визначено резерви та внутрішні можливості підприємства. Зокрема розглянуто конкурентні профелі підприємств готельно-ресторанного господарства міста та визначена оцінка кожного з них, також подана характеристика закладів ресторанного господарства. Сформовано концепцію еко-готелю, визначено його основні особливості, дизайн, асортимент послуг тощо.

Ключові слова. аналітичне забезпечення; сталий розвиток; підприємства сфери послу; готельно-ресторанне господарство; конкурентоспроможність; фінансове проектування.

АННОТАЦИЯ

methodological support eco-hotel concept

ФОРМИРОВАНИЕ АНАЛИТИЧЕСКОГО ОБЕСПЕЧЕНИЯ УСТОЙЧИВОГО ФУНКЦИОНИРОВАНИЯ ПРЕДПРИЯТИЙ СФЕРЫ УСЛУГ

Гуцалюк Алексей Николаевич,

доктор экономических наук, доцент,

проректор по научно-педагогической деятельности,

Частного учреждения высшего образования «Международный европейский университет».

Киев, Украина.

Бондарь Юлия Анатольевна,

кандидат экономических наук, доцент,

доцент кафедры менеджмента и экономики

Летной академии Национального авиационного университета.

Кропивницкий, Украина.

Коцюрба Ольга Юрьевна

кандидат экономических наук, доцент,

доцент кафедры финансов, банковского дела и страхования,

Центральноукраинского национального технического университета.

Кропивницкий, Украина

Статья посвящена теоретическому обоснованию и разработке методического обеспечения формирования аналитического обеспечения устойчивого функционирования предприятий сферы услуг. Определено, что аналитическое обеспечение функционирования предприятий помогает изучить тенденции развития, оценить и исследовать факторы результатов деятельности, обосновать управленческие решения, контроль за их выполнением, выявить резервы повышения эффективности производства, разработать экономическую стратегию его развития. Определены функциональные элементы аналитической подсистемы как составляющей системы аналитического обеспечения устойчивого развития предприятий сферы услуг. Доказано, что формирование аналитического обеспечения устойчивого функционирования предприятий в сфере услуг зависит от организационного и технологического уровня финансового и управленческого анализа устойчивого развития предприятия. Рассмотрен гостиничный бизнес как основная составляющая туристической индустрии, исследованы теоретические аспекты и разработки нового проекта заведения гостинично-ресторанного хозяйства. Уточнено, что аналитическое обеспечение управления предприятиями сферы услуг - создание информационной базы, принятие и оценки обоснованности управленческих решений, выявление степени их реализации. Оценено реальное состояние предприятия сферы услуг, а именно заведение гостиничноресторанного хозяйства, в том числе показатели экологической и социальной деятельности; определено количественное влияние факторов на результаты хозяйствования; определены резервы и внутренние возможности предприятия. В частности, рассмотрены конкурентные профили предприятий гостинично-ресторанного хозяйства города и определена оценка каждого из них, также представлена характеристика заведений ресторанного хозяйства. Сформирована концепция эко-гостиницы, определены ее основные особенности, дизайн, ассортимент услуг и т.д.

Ключевые слова.аналитическое обеспечение; устойчивое развитие; предприятия сферы посла; гостинично-ресторанные хазяйства; конкурентоспособность; финансовое проектирование.

INTRODUCTION / ВСТУП / ВВЕДЕНИЕ

Substantiation of analytical support for sustainable development of enterprises in the service sector is based on determining the content of methodological, organizational, and technological aspects of the study on its formation. The basis for making various analytical decisions at the enterprise is the analysis of economic activity. The economic activity of service enterprises is inextricably linked with its financial activities [5]. Thus, the system of analytical support is presented in the form of financial, managerial, tax, environmental, and social components and, at the same time, has informational, control, and analytical functions. The allocation of separate systems of social and environmental, accounting and analytical systems while emphasizing the need for analysis of environmental and social components, indicates the need for duplication of data, because the information used to analyze environmental and social activities is formed in the accounting system - financial, management accounting, and the system of tax calculations. The individual blocks of integrated economic analysis determines the need to allocate space for the analysis of organizationally interconnected with other blocks integrated economic analysis and plays a role in achieving the goals of enterprises. Therefore, the analytical subsystem, which forms the analytical support of management decisions, is a separate component of the analytical system of the enterprise and should include the functional elements shown in Figure 1.

Figure 1 Subsystem of analytical support for the functioning of enterprises in the service sector

The analytical approach to the organization of the analysis involves the definition of individual indicators of the analysis and a simple comparison with previous periods without a thorough explanation of the reasons and possible ways to improve performance.

This approach is particularly dangerous in the context of sustainable development, as determining the directions of its implementation involves the use of methods and capabilities of financial and management analysis, as well as methods of analysis of non-financial indicators, which are the basis of non- financial reporting, and their non-use will lead to enterprise' loss of its benefits and opportunities. Managerial analysis in the system of analytical support provides a set of assessments of both internal and external capabilities of the enterprise, the results of which are aimed at determining the current state of the enterprise, its strengths and weaknesses, identifying current and strategic problems. The main objectives of management analysis are to obtain key parameters that provide an objective and complete information base to justify management decisions to achieve strategic, tactical, and operational goals of production and environmental and social activities [8]. In accordance with the defined tasks, the action of managerial analysis should be aimed at analyzing the resource opportunities to increase production and sales through better use of basic factors of production; assessment of indicators and parameters of costs, revenues and financial results to justify management decisions; prompt interpretation of information for management purposes; monitoring the activities of the enterprise to identify untapped opportunities for its development based on the principles of sustainable development.

It should be emphasized that the allocation of structural units of environmental and social analysis as part of management analysis will help assess information on the amount of income from the sale of environmental and social products, current and capital environmental costs, waste, emissions and discharges, cost of processing and disposal, income and expenses from environmental and social investments, etc.

The implementation of analysis in the management system of sustainable development depends on the goals and needs of the subjects of analysis.

Accordingly, the analysis is performed in three sections: retrospective (based on historical information, reliable, providing an assessment of the impact of external and internal factors on environmental and social activities), operational (provides continuous monitoring of key parameters of the enterprise that have environmental and social consequences) and strategic (related to the implementation of systemic and situational approaches in the study of factors influencing the process of strategic management). Implementation of environmental and social analysis involves the use of methods that require justification and selection of indicators that best characterize the characteristics of the enterprise, environmental and social consequences of its activities, the impact of such consequences on the final results and value of the enterprise in the long, medium, and short term. The grouping of indicators of economic analysis in order to assess sustainable development is carried out by environmental and social activities of the enterprise.

The technological aspect of the research of the analytical subsystem characterizes the review and evaluation of a set of modern tools, methods, means by which the economic analysis of socially responsible activities of enterprises in the service sector is carried out.

The technological approach to the organization of analytical work is due to their productive effectiveness in the use of technical resources (tools), information resources (objects of labor), and the work of labor analysts. The technological structure of the analytical process allows ensuring a balance between the necessary resources and the results of creating a system of analytical support for management decisions. Technological integration of economic analysis onthe basis of modern information systems increases the efficiency of analytical work by expanding the possibilities of factor analysis; identification and solution of new multi-dimensional problems that are solved using economic-mathematical methods and models; increasing the efficiency and cost-effectiveness of analytical work, etc.

The main task of analytical support, which is focused on meeting the needs of sustainable development management of enterprises in the service sector, is to find reserves to increase the value of the enterprise while increasing all types of capital, subject to strict principles of sustainable development. In accordance with the tasks, it is necessary to assess the real state of the service sector, namely the institution of hotel and restaurant industry, including indicators of environmental and social activities; determine the quantitative impact of factors on business results; determine the reserves and internal capabilities of the enterprise. Kropyvnytskyi is a city and district center of Kropyvnytskyi district of Kirovohrad region. The city is quite developed and plays a significant role among the districts of Kirovograd region. The city has a population of 227,413 fas of January 1, 2019). The area of the city is 103 km. Height above sea level is 113 m. The main reservoir of the city is the river Ingul. The city of Kropyvnytskyi borders on the villages of Kropyvnytskyi district - the village of Sokolivske, village Sozonivka, village Solnichne, village Nove, village Voljnoye. The main structural and planning unit of the settlement are quarters with one-, two-, three-sided buildings and buildings on the perimeter. Multi-storey buildings are located in the city center, while one-storey buildings - on the outskirts. The city is electrified and telephoned. The city has centralized gas supply, water supply and sewerage. There are three hotel and restaurant complexes, 1 pizzeria, 7 cafes and 2 restaurants in Kropyvnytskyi. However, they differ from each other. In most cases, the set price does not correspond to the declared quality. The city's trade services are provided by 96 trade enterprises and the central market. In addition, the city has 6 car repair shops and 8 gas stations. The administrative and managerial staff is represented by 11 structural units.

The city of Kropyvnytskyi has many outstanding places of important cultural and historical significance. In particular, the architectural monuments of Kropyvnytskyi are:

• Cathedral of the Nativity of the Virgin (Greek Church), 1805-1812;

• Part of the Elizabethan fortress;

• Complex of buildings of the military town flate 1840s - early 1850s).

• Transfiguration Cathedral (architectural monument of the 18th - 19th centuries);

• Church of the Intercession, 1850-1875.

Since the city of Kropyvnytskyi is the center, it has a considerable transport system, as for the city of such importance. The distance in Kyiv direction is 305 km. The following roads pass through the city: Kropyvnytskyi - KryvyiRih - Zaporizhia (256 km), Kropyvnytskyi - Platonove fin Chisinau) - 257.9 km. In the city itself, there are several public transport routes, school buses, and others. As the projected facility will be located near the bus station, it can be reached by any route - urban or intercity. Location of the hotel enterprise: Kropyvnytskyi, Sukhumsky Lane 12.

When conducting marketing research, first one should analyze the area of hotel and restaurant business to be designed, which identifies the hotel and restaurant business, that may be potential competitors to this institution (Table 1).

The projected facility is located at the intersection of long-distance roads, near the exit from the city of Kropyvnytskyi, but near the center - 2 km. The location of the hotel will allow guests to stay in it (casual tourists and tourists who come to the city for a specific purpose). Near the building, there is a shopping mall, a gas station, two car repair shops, 5 shops, 2 cafes, a hotel and restaurant complex, several restaurants and cafes. The institution will be located next to TRK Portal. The Kropyvnytskyi Hospital and the Elizabeth Fortress are located next to the institution. The facility will be located on one of the central streets of the city and a long-distance road.

It is also advisable to determine the capacity of the market. To do this, it is necessary to monitor the dynamics of the occupancy of accommodation establishments. This dynamics is shown in Table 1.

Table 1. Dynamics of hotel occupancy rates in Kropyvnytskyi

Thus, as one can see from this table, the number of hotels, the average number of hotel rooms, one-time capacity and possible capacity in 2020, compared to 2019 has not changed. However, the number of tourists in 2020 increased by 580 people. The number of people / days of stay in 2019 was 14,132, and in 2020 it increased to 17,665, i.e., increased by 3,533 people / days. It can also be seen that the occupancy rate of hotels in 2020 increased by 0.5. From this, we can conclude that the number of tourists and their stay in hotels in 2020 has increased significantly, which shows the positive dynamics.

It is also worth analyzing the market of services in Kropyvnytskyi, i.e., to learn about the existing hotel and restaurant facilities in the city, their quantity and quality of services they provide (Table 2). As one can see from this Table, the city has only three hotels that can be classified as 3* and one motel, the total capacity of accommodation facilities is 55 units. There are no 4* and 5* hotels in the city, as it is inexpedient to place establishments of this level, because in this case there will be no demand for their services. The city has a low level of wages, and wealthy residents are few, as well as rich guests of the city.

Table 2Saturation of the city market with hotels and restaurants