scholarly journals Management system the sustainable development of enterprise of hotel and restaurant business based on cost monitoring

2019 ◽  
Vol 27 (1-2) ◽  
pp. 21-28
Author(s):  
Olena Ivanivna Judina

Purpose – to formulate and justify the optimal system model for managing sustainable economic development of a hotel and restaurant business. Design/Method/Approach. A theoretical generalization, logical-critical and economic-mathematical analysis patterns of functioning of a business as an economic system, based on systemic, process and target methodological approaches. Findings. The regularities of the business operating as an economic system are investigated. The system, target and process approaches to managing a business entity by developing a methodology related to the target functions formation of the individual subsystems and processes that make up the business activity are studied to identify patterns of their interaction and achieve an integrated result with the greatest efficiency. A structural-logical model of the control system is formed under the influence of disturbing environmental factors based on the objective functions and established vectors of sustainable economic development of the hotel and restaurant business, taking into account monitoring of its performance. Practical implications. The research results allow formulating the target management system for the sustainable economic development of the hotel and restaurant businesses based on monitoring costs as elements of the resources consumed, and effectively get adapted to environmental changes through integration of engineering, technology, economics, planning and management methods. Originality/Value. There was proposed a method for the system formation for managing sustainable economic development of a hotel and restaurant business based on cost monitoring, which, unlike existing ones, based on a set of system, process and target approaches and enables by differentiation processes occurring within the business and establishing patterns of their functional links with indicators of resource costs, provide forecasting and planning of performance. Research limitations/Future research. These researches are the basis for the subsequent evaluation and prediction of the of the operation efficiency, optimize resource costs of production and commercial activities of business entities, to create a mechanism for sustainable development of businesses.   Paper type – theoretical.

2020 ◽  
Vol 208 ◽  
pp. 03025
Author(s):  
Julia Myslyakova

At present, the problems of sustainable economic development still remain relevant for many regions. This research presents the idea that the stability of the territorial economy and the socially safe state of society are interrelated. The hypothesis was formulated that social immunity of the region is one of the sources of its sustainable economic development. To prove this hypothesis the following tasks were solved: social immunity assessment methodology was developed; the methodology was tested on the territories of the Ural region; the dependence of the territorial sustainable development on its social immunity was revealed. The methodology allows us to model the core of social immunity of any territory. It is based on the Frobenius norm, which reflects both positive and negative transformations of society. Approbation of the methodology for assessing social immunity was carried out on the example of the Sverdlovsk, Kurgan, Chelyabinsk and Tyumen oblasts during 2010-2018. The research made it possible to prove the hypothesis and to conclude that lack of social immunity in the region leads to poor economic effects received by business entities and the territory’s susceptibility to economic destabilizing external impacts, which are both random and systematic.


2018 ◽  
Vol 2018 (11-12) ◽  
pp. 136-147
Author(s):  
Ihor BYSTRIAKOV ◽  

For Ukraine’s conditions, it is important to find new forms of organization of economic activity, which will ensure the overcoming of “catching-up” of the world economy. It is advisable to solve the problem in terms of determining the features of the national space for sustainable development. At the same time, objectively, there is a need to adapt the definition of “space” as such to the practice of environmental and economic development management. From a methodological standpoint, the issue is to use the post-industrial approaches to define economic processes with a focus on the category of “interest”. Since economic space of the post-industrial type is formed by the flows of “interests” of business entities, which circulate and determine its structure, attention is focused on domination of energy and information in communicative processes. From the standpoint of the functioning of a proper communicative field, the effect of economic activity is provided by reducing the parameters of transaction duration and then reducing the costs to a corresponding acceptable level. Evolution of the communication system indicates a change in the nature of interaction of business entities with environment. The main issues are the ecological and economic encodings of the life space, which gradually transform into everyday reality and form the corresponding cognitive frames. Therefore, an important point is the search for modern forms of economic self-sufficiency of functioning of ecological systems at the level of requirements for their safe existence at the expense of rational use of natural resources assets. The author emphasizes the expediency of focusing on decentralized forms of managing the process of ensuring the ecological and economic development of territories, taking into account the relevant competences of local economic systems within the definition of their communication fields. Aforementioned approach can be fully solved in the framework of the so-called platform economy. As a phenomenon of macroeconomic level, the platform economy provides guidance on changing the mechanism of cost formation at the grassroots level. The ecological and economic concept of sustainable development fits into general trends associated with transformation of the markets towards expansion of network interactions, since business as well starts to develop according to the similar to natural ecosystem laws.


2018 ◽  
Vol 26 (3-4) ◽  
pp. 71-81 ◽  
Author(s):  
Maryna O. Kalnіtska

Purpose – to investigate the state of development of organizational culture of legal entities engaged in tourism business in order to further improve the mechanism of development of organizational and cultural resources involved in the international tourism business. Design/Method/Approach. The method of analysis has been applied when investigating the state of market development of tourism business; the questionnaire method ‒ when assessing the state of development of organizational culture of the tourism business in Dnipropetrovsk oblast; the method of logical generalization ‒ to draw conclusions based on the results of the survey. Findings. Author has analyzed current market of tourist services and revealed main trends in development. The trend of further development of the sector has been illustrated; active growth in the number of accommodation facilities has been identified, specifically hotel chains. The rating of hotel brands has been compiled, which compares national and international hotel brands in terms of the number of accommodation facilities available in the tourist market. The author has given the authentic definition of organizational and cultural resources in the business of international tourism. Competitiveness factors for the entities of tourism business have been determined, which include organizational culture among the organizational and cultural resources. An express-algorithm has been presented in order to evaluate the state of development of the organizational culture of a tourism business entity. The results of the study graphically illustrate the assessment of the state of development of the organizational culture by the tourism business entities in Dnipropetrovsk oblast. Practical implications. The research results will be applied in the further formation of the mechanism of development of organizational and cultural resources in tourism business. The proposed express-algorithm and the questionnaire could be used in order to estimate the state of development of organizational culture by enterprises in different businesses. Originality/Value. The scientific-theoretical provisions for the formation of tourism business in Ukraine have been further developed through the assessment of state of development of organizational culture, which, in contrast to existing ones, are based on the results of surveying the entities of tourism infrastructure, which makes it possible to identify the main components in the system of competitiveness management by assessing key performance indicators in the management system related to the development of organizational and cultural resources. Research limitations/Future research. The research results could create a basis of the mechanism for developing the organizational and cultural resources in international tourism business. Paper type – empirical.


2001 ◽  
pp. 117-127
Author(s):  
Svetlana Demchenko ◽  

The information base of the study was the works of economists in the field of approaches to assessing the effectiveness of worker’s work. The article is devoted to the development of an algorithm for evaluating labor efficiency, taking into account the improved methodology. The hypothesis of the study is the assumption of increasing the influence of the concept of sustainable economic development on the choice of methods for evaluating the effectiveness of labor resources. Within the framework of this study, the authors consider various concepts for the study of labor efficiency, highlight the advantages and disadvantages of existing approaches and offer their own concept of evaluating labor efficiency from the point of view of the concept of sustainable development. The approbation of the author's methodology is presented on the example of a specific company.


Author(s):  
Sally M. Farid

Objective - The purpose of this paper is to study how the technological innovation can achieve and promote sustainable development particularly in Africa. It considers forms of innovation technology that could enhance sustainable development. Methodology/Technique - The data used in this paper includes 54 African countries and the study period is from 2000 to 2014, using data on IT that measures the stock of telecommunications infrastructure as telecommunications investment. The GDP series represents annual real GDP in the prices of 2000. Annual series for IT and GDP were collected from the World Development Indicators of the World Bank database in 2015. Findings - The paper presents the concept and strategies of Sustainable Economic Development, discusses existing technologies in sustainable development, shows the role of technology in sustainable development, and presents the information and communication technology to promote economic development in Africa and the obstacles to set up policies for innovation technology in Africa. Novelty - The results have major implications. Firstly, the access to telecommunications services contributes towards economic growth. Secondly, an appropriate regulatory environment is necessary to realize the potential growth in telecommunications demand generated by increased income. Type of Paper - Empirical Keywords: Technology; Sustainable Economic Development; ICT in Africa.


2019 ◽  
Vol 124 ◽  
pp. 05009
Author(s):  
E.A. Husainova ◽  
L.R. Urazbahtina ◽  
N.A. Serkina ◽  
E.A. Dolonina ◽  
O.V. Filina

Ensuring the economic security of the region is one of the key tasks of the management of the federal entity. By ensuring economic security, the priorities of the management of the region are determined, so that the system of economic security should be integrated into the development management system of the socio-economic system of the region and perform an information and analytical function in it, which requires the development and introduction of economic security monitoring tools into the regional development management system. The article formulated an algorithm integration tools for monitoring threats to economic security in the regional economic development of the control system the methodical approach to assessing threats to regional economic security.


Energies ◽  
2020 ◽  
Vol 13 (22) ◽  
pp. 6019
Author(s):  
Toshiyuki Takahashi

Efforts to achieve Sustainable Development Goals (SDGs) have resulted in enhancement of the position of microalgae in feedstocks for food, feed, healthcare, and biofuels. However, stabile microalgal biorefineries require a sustainable and reliable management system of microalgae, which are sensitive to environmental changes. To expand microalgal applicability, assessment and maintenance of microalgal quality are crucial. Compared with conventional methods, including hemocytometry and turbidity, an automated- and image-based cell counter contributes to the establishment of routine management of microalgae with reduced work burden. This review presents the principle of an automated cell counter and highlights the functional capacities of the device for microalgal management. The method utilizing fluorescence function to evaluate the chlorophyll integrity of microalgae may lay the groundwork for making a large variety of microalgal biorefineries, creating an important step toward achieving SDGs.


2020 ◽  
Vol 29 (4) ◽  
pp. 755-764
Author(s):  
Karina O. Nazarova ◽  
Volodymyr Yu. Hordopolov ◽  
Svitlana V. Sakhno ◽  
Mariia O. Nezhyva ◽  
Taras Yu. Furman

Due to the spread of the coronavirus pandemic, the losses of the tourism industry in Ukraine in 2020 are estimated at more than 1.5 billion dollars. USA. The current situation requires an adequate response from the government and business, which leads to an increased need for the use of scientific tools to justify the options for optimal economic development and relevant management decisions. Under such conditions, the key to sustainable development of the tourism industry should be the maximum use of management tools: management accounting, analysis and audit, implemented in the concept of their effective interaction. The aim of the article is to improve the theoretical and praxeological principles of management accounting, analysis and audit in the tourism management system, by developing the concept of their synergy and substantiation of prospects for implementation as a key imperative for sustainable development of the tourism industry. The economic and social significance of tourism in modern conditions is determined by the fact that the tourism business contributes to economic development, developing related industries, promotes employment, growth of gross domestic product, is a significant source of foreign exchange earnings. Experts from the World Tourism Organization emphasize the historical sustainability of tourism and its ability to create jobs after crises, and emphasize the importance of international cooperation and ensuring that the sector becomes a central part of the recovery effort after the coronavirus pandemic. To increase the efficiency of the tourism industry, as an imperative for sustainable development of the national economy, it is advisable to use such management system tools as management accounting, analysis and audit, implemented in the concept of effective interaction. The article identifies the place of a separate concept in the formation of the paradigm of management accounting, analysis and audit. One of the concepts that contributes to the modern audit paradigm is the concept of synergy between internal and external audit proposed in this study. A qualitative feature of the proposed concept is the two-vector direction of its action, as it is aimed at meeting the needs of internal and external users of information, which fundamentally distinguishes it from other concepts of audit. The proposed scheme of management of the tourist enterprise on the basis of interaction of administrative accounting, business analysis and audit will promote their practical realization in activity of the subject of tourist business. One of the concepts that contributes to the modern audit paradigm was the concept of synergy of internal and external audit proposed in this study. A qualitative featureof the proposed concept is the two-vector direction of its action, as it is aimed at meeting the needs of internal and external users of information, which fundamentally distinguishes it from other concepts of audit. The practical implementation of the interaction of management accounting tools, business analysis and audit at the micro level will also be facilitated by the developed scheme of tourism enterprise management based on the interaction of management accounting, business analysis and audit.


Baltic Region ◽  
2021 ◽  
Vol 13 (2) ◽  
pp. 7-26
Author(s):  
Goran Roos ◽  
Natalia Ye. Kubina ◽  
Yulia Yu. Farafonova

The article explores opportunities for the sustainable economic development of coastal territories in the Baltic Sea region (BSR) arising in blue economy sectors in the framework of digital transformation. The study argues that more active commercialisation of territorial resources can facilitate the sustainable economic development of the BSR coastal territories, following digitally-driven innovations. The paper provides an overview of methodological approaches to territorial sustainability. It also assesses the 2009—2018 level of the socio-economic development of the BSR coastal territories, underpins the importance of the blue economy and highlights the role of digital transformation in reaching the UN Sustainable Development Goals (SDGs) in the BSR through digitally-driven innovations. A comparative and problem-targeted statistics analyses show significant differences in the dynamics of socio-economic development in the BSR coastal territories with their GRP per capita being generally lower than the national or macroregional average. A review of literature on sustainable development in the BSR has shown that a more active use of the unique resources of coastal territories along with a technology-driven growth of the blue economy sectors can counterbalance the negative impact of the uneven development of these territories on the progress towards the SDGs in the BSR. Increasing the competitiveness of the BSR coastal territories requires investment in digital solutions in the blue economy sectors and building communication infrastructure. The review of key innovations in the blue economy sectors shows that their implementation gives impetus to other industries by reducing costs, creating new jobs, and improving the quality of products and services.


Author(s):  
Lyudmyla Bilanych ◽  
Myroslava Kulesha-Liubinets ◽  
Tetiana Kulinich

Abstract. Nowadays the most characteristic are intense and rapid globalization, European integration processes, international social and economic cooperation and, in addition, popularization of new ideas about democracy, professional honesty, social and environmental responsibility and governance in entrepreneurship. Taken together, these factors are complementary and can advance for sustainable development of Ukraine. In this context sustainable economic development is symbiosis of an effective commercial and social business. The achievement of the optimum balance between profit maximization of Ukrainians’ companies in a long run and meeting the population’s socio-economic needs, such as enhancement of the quality of life is now recognized as a major challenge for our country. This situation is particularly complicated by the case of permanent complex crises and unsuccessful reformation of national public government. The article is devoted to the analysis of considerable theoretical and practical significance of social business as a primary entrepreneurship by which sustainable economic development of Ukraine is achieved. Social business is essential to strengthen the social responsibility, social awareness and civil unity among the market participants. These issues have been outlined in this science paper by authors. Comparison, methods of abstraction, analysis and generalization, graphic and tabular modeling are the research methods which were used in the article. In this science paper the concept of “social business”, the main features, basic principles and functions of the social entrepreneurship and impacts of the social business sector on sustainable economic development of Ukraine are analyzed by authors. So, based on theoretical and methodological research, it was determined that sustainable development is our country’s strategic goal. In the meantime, social business development is one of the key vectors to achieve defined objective. Key words: Sustainable development goals of Ukraine, social business, social entrepreneurship, incentives for development of social business in Ukraine.


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