Formation of analytical provision of sustainable functioning of service enterprises

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Formation of analytical provision of sustainable functioning of service enterprises

Oleksii Hutsaliuk, Doctor of Economics Sciences, Associate Professor, Vice-Rector for Scientific and Pedagogical Activities PHEI «International European University»; Iuliia Bondar, Candidate of Economic Sciences, Associate Professor, Associate Professor of Management and Economics' Department Flight Academy of the National Aviation University; Olha Kotsiurba, Candidate of Economic Sciences, Associate Professor, Associate Professor of the Department of Finance, Banking and Insurance Central Ukrainian National Technical University

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»; Бондар Юлія Анатоліївна, кандидат економічних наук, доцент, доцент кафедри менеджменту та економіки Льотної академії Національного авіаційного університету; Коцюрба Ольга Юріївна, кандидат економічних наук, доцент, доцент кафедри фінансів, банківської справи та страхування, Центрально-українського національного технічного університету.

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

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»; Бондарь Юлия Анатольевна, кандидат экономических наук, доцент, доцент кафедры менеджмента и экономики, Летной академии Национального авиационного университета, Коцюрба Ольга Юрьевна, кандидат экономических наук, доцент, доцент кафедры финансов, банковского дела и страхования, Центральноукраинского национального технического университета

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 гостинично-ресторанного 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 хозяйства; конкурентоспособность; финансовое проектирование.

Introduction / Вступ / Введение

Formulation of the problem. Ensuring the effective functioning of the enterprise requires economically sound management of its activities. Enterprises of the tourism industry in Ukraine are one of the most profitable entities in the trade of services, the development of which affects the main segments of the national economy, such as industry, construction, transport, agriculture, consumer services, small and medium businesses.

The hotel business represents a major component of the tourism industry in terms of material and financial resources. There is a rapid growth in demand for hotel and restaurant facilities, in particular, for facilities made in comfortable conditions for potential consumers, and the market research procedure and the concept of hotel and restaurant facilities is appropriate and timely.

Therefore, in the conditions of responsibility and full economic independence of enterprises, there is a need for analytical support of economic activity, the purpose of which is not only to determine the financial situation at the enterprise and the degree of its capacity, but also ongoing work aimed at improving the financial condition of the enterprise. That is why the important task of analytical support of economic and financial activities is to identify the real state of the object, study its composition and properties, its comparison with known analogues or basic characteristics, normative values; detection of changes in the financial stability of the object of study in spatio-temporal context. It also implies identification of the main factors that caused changes in the financial activities of the enterprise; forecast of the main trends of change for the future. At the same time, the issues of forming analytical support for the management activities of the enterprise become important.

Analytical support helps to study development trends, assess and investigate the factors of change in performance, justify management decisions, monitor their implementation, identify reserves to improve production efficiency, develop economic strategy for its development.

Analysis of recent research and publications. Researchers such as Mnykh [9], Kalnytska [8], and others have studied the problems of forming analytical subsystem.

Some issues of formation of analytical support for sustainable development were revealed in the works of Parasiy-Vergunenko [12], which substantiated the criteria for selecting indicators of sustainable development, and Gritsishen [5], which investigated the formation of analytical support for economic and environmental security. Organizational and economic principles of hotel and restaurant business management are considered in the works of the following researchers: Antonova [1], Burkinsky [2], Malskaya [10], Motorin [11], Stavskaya [13], Yuriev and Ivashchenko [14], and some other scientists. However, they are mainly devoted to the aspects of defining the concept of a mini-hotel with the concepts being designed, conducting market research of relevant services and segmenting consumers who may later be potential visitors to the projected institution, calculating the hotel area and more.

Despite the research of scientists, there are still issues that require more detailed and reasoned consideration of the development and conduct of all necessary analytical calculations of services to be provided by the hotel, development of proposals for interior design of the eco-hotel being designed, projected, etc., development and determination of the organizational structure of the institution, calculations of hotel staff, planning work for the next 5 years based on the main economic indicators of the projected hotel. The variety of approaches to the development of the analytical subsystem and organizational and economic principles of enterprise management in the field of services indicate a certain theoretical basis for the formation of analytical support for sustainable development of the enterprise [4]. At the same time, the problems of formation of analytical support for sustainable operation of enterprises in the service sector, as a basis for sustainable development, require further research and solutions to identify ways to improve the efficiency of the enterprise.

Aim and tasks / Мета та завдання / Цель и задания

The aim of the article is to study the organizational and technological aspects of the formation of analytical support for sustainable operation of enterprises in the service sector, as well as substantiation of developments for a new project of hotel and restaurant business in Kropyvnytskyi, Kirovohrad region, which will meet established sanitary and hygienic rules, product quality requirements and the level of service, and will be competitive in the market of hotel and restaurant services of the city where it should be designed.

In accordance with the stated purpose of the study, the following tasks were set:

• to study the factors of performance, to justify management decisions, to monitor their implementation, to identify reserves to improve production efficiency, to develop an economic strategy for its development

• to consider the hotel business as the main component of the tourism industry, to form the concept of eco - hotel, to determine its main features, design, range of services, etc.

The theoretical backgrounds / Теоретичні основи дослідження / Теоретические основы исследования

An important area of economic development of Ukraine is the tourism industry, which contributes to employment growth, intensification of investment processes, improving the country's image and is a significant source of income. The tourism industry as a multilateral phenomenon combines economic, social, environmental and cultural aspects. The integration of world economic processes and the use of the latest technological and logistical solutions affect the development of the tourism sector in Ukraine. The tourism industry has enormous potential for sustainable development, works closely with other sectors of the economy, is one of the most promising, dynamic and profitable in the world economy. Every year the importance of the tourism industry is constantly growing, and consequently the burden on the environment. Management and administration of the tourism industry at the current stage of economic transformation in Ukraine requires the search for non-traditional approaches and new views, including: improving tourism management, creating new methods of administration, developing economic policy for different categories of tourism enterprises, determining their development strategies opportunities of available resources.

Research methods / Методи дослідження / Методы исследования

To solve this goal and tasks, the following research methods were used: statistical analysis - to analyze the development of eco-tourism, study global trends in tourism markets, determine the formation and implementation of eco-tourism; problem-oriented - for scientific substantiation of strategic directions of the solving of questions of administrative activity in tourism. On the basis of the system-analytical method, the theoretical generalization of scientific concepts, developments and offers of the leading domestic and foreign scientists devoted to formation and development of the organizational and economic mechanism of stimulation and support of subjects of ecological tourism is carried out.

Results of the research / Результати дослідження / Результаты исследования

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.

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 on the 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 (as 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 (late 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 - Kryvyi Rih - Zaporizhia (256 km), Kropyvnytskyi - Platonove (in 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