Material resources of public catering enterprises and hotels, their composition and importance in economic activity. Analysis of the material resources of a hotel enterprise Basic concepts of the economy of a hotel enterprise

For the implementation of the process of production, sale and provision of services for consumption, enterprises require tools and objects of labor or means of production. The means of production can be created by human labor and nature. The means of production created by human labor are called production assets, and human labor and nature are called the material resources of the enterprise.. The natural elements of material resources include land, energy (solar and wind), water, etc. Material resources are the basic factor in the functioning of an enterprise, which is divided into means of labor, called fixed assets.. Material resources are the main component of the property of the enterprise.

material resources like constituent element the economic potential of the enterprise is a basic factor in the functioning of the enterprise, without which it is impossible to work.

In a broad sense, material resources are a set of material elements (buildings, machines, equipment, tools, raw materials, materials, fuel, energy) intended for the production and sale of products, goods and services of an enterprise, i.e. they include fixed and working capital having a general purpose, but different conditions their functioning.

In the narrow sense of the word, the material resources of an enterprise are material elements represented exclusively by working capital. Theoretically, M.R. can also be considered as a means of production (tools and objects of labor) created by human labor and nature (land, water, solar and wind energy).

The most important element of material resources are fixed assets. Fixed assets are a set of material assets that function for a long period of time in an unchanged natural-material form and transfer their value to the finished product in parts as they wear out.

Essence and classification of fixed assets of enterprises Catering and hotels.

Indicators characterizing the state of fixed assets of catering enterprises and hotels, their calculation.

Fixed assets are a set of material assets that function for a long period of time in an unchanged natural-material form and transfer their value to the finished product in parts as they wear out.

In accordance with the accounting regulations, fixed assets include labor instruments with a service life of more than one year.

The fixed assets of the enterprises of the restaurant and hotel business are divided according to various criteria:

By the nature (method) of participation in the production, sale and organization of consumption of products, goods and services;

(According to the nature of participation in the process of production of goods and services, their sale and maintenance, fixed assets are divided into production and non-production fixed assets. in the process of functioning, they transfer their value to the product or service produced and are reimbursed at the expense of the transferred cost (depreciation).

Non-productive fixed assets designed to provide living conditions, recreation, recreation, cultural recreation for employees and children of enterprises in the restaurant and hotel business and tourism (residential buildings, clinics, cultural centers, children's and sports facilities, etc.). The cost of non-productive fixed assets gradually disappears during operation, their cost is not depreciated, and they are reproduced at the expense of profits or other investment resources of the enterprise (borrowed or borrowed funds).

Basic production assets according to the nature of participation in the production process are divided into active (directly involved in the production process) and passive , creating conditions for the implementation of the production process (buildings, structures, and some others).

On a material-material (or species) basis;

(buildings, structures; working and power machines and equipment; measuring and control instruments and devices; Computer Engineering; vehicles; tools, production and household inventory and accessories; working, productive and breeding stock; perennial plantations and other fixed assets._

By form of ownership;

(public; private; mixed forms of ownership_

By affiliation;

(own; rented; donated._

According to the functions performed by enterprises.

(The fixed assets of public catering enterprises can, in particular, be divided according to the functions performed by the industry. Therefore, fixed assets related to the production, sale and organization of the consumption of culinary products can be allocated to a feature.)

The position of enterprises in the restaurant and hotel business and tourism in the service sector market, their competitiveness depend on many factors, including from fixed assets: their condition and use.

The state of fixed assets is characterized by a system of indicators, which are divided into two groups:

- coefficients characterizing the movement of fixed assets, including: renewal (or input) coefficient, retirement coefficient and growth coefficient of fixed assets;

- coefficients characterizing the state of fixed assets, including depreciation coefficient and coefficient of validity of fixed assets.

Abstract: Efficient use of material resources, improvement of the organization of production of services, improvement of logistics, replacement of obsolete equipment and equipment of a hotel enterprise, reduction of material resource consumption rates has a positive effect on the indicators of production and economic activities of hotel enterprises. In this context, this article discusses the importance of planning material resources, ways to save material resources in hotel enterprises.

Keywords: planning, hotel enterprise, material resource, economy, resource saving

Planning of material resources and ways of saving in hotel enterprises

Gaevaya Ekaterina Andreevna

2 course master degree program “Hotel business management” St.Petersburg State University of Economics Saint-Petersburg, Russian Federation

Abstract: Effective use of material resources, improvement organization of production of services, improvement of logistics, replacement of obsolete facilities and equipment of the hotel enterprise, reduction of norms of expenses of material resources has a positive effect on indicators of production and economic activity of the hotel enterprises. In this context, this article examines the importance of the planning of material resources, ways of saving material resources in the hotel enterprises.

Keywords: planning, hotel enterprise, material resource, saving, resource saving

One of the most radical and main directions of the financial recovery of the enterprise is the search for internal reserves to achieve break-even work and increase the profitability of production: maximizing the possibilities for a more complete use of the number of rooms in a hotel enterprise, reducing the cost of services provided, increasing competitiveness and quality of services, reducing unproductive losses and expenses, rational use of labor, financial and material resources.

At the same time, the main attention should be paid to the issues of resource conservation: the introduction of progressive standards and norms of resource-saving technologies, the study and implementation of best practices in the implementation of the savings regime, the organization of effective control and accounting for the use of resources, the moral and material incentives for employees in the struggle to save resources, as well as the reduction unproductive losses and expenses.

Reserves for improving the financial condition of an enterprise can be identified using marketing analysis to study supply and demand, to study sales markets and, on this basis, draw up an optimal production structure and form a product range.

In order to prevent bankruptcy at the enterprise and take it out of the "danger zone", it is necessary to learn how to use internal and external reserves in a complex way. To external sources raising funds in the turnover of the enterprise include leasing, factoring, issuing new bonds and shares, government subsidies, attracting loans for profitable projects.

In special cases, it is necessary to reengineer the business process, which means a complete revision of the production program of the hotel enterprise, labor organization and accrual wages, material and technical supply, product quality management, selection and placement of personnel, pricing and investment policy, sales markets and raw materials markets for products and other issues. It should be noted that the choice of specific measures to improve the financial condition of the enterprise depends on what shortcomings in the activities of the enterprise were identified in the analysis process, as well as on the knowledge, skills and preferences of managers who will develop and implement measures to eliminate these shortcomings.

A great influence on the activities of the hotel has a state of material technical base. The material evidence presented to tourists by hotels is varied and well thought out. These are buildings of hotel enterprises that are interesting from an architectural or historical point of view, attractive interiors, cleanliness and well-groomed premises, speed and quality of service. But when choosing a hotel, tourists pay attention not only to the state of the material and technical base, but also to its provision. Not the most significant details can play an important role - the size of the room, the size and type of bed, the presence of a TV or the Internet.

The appearance of the building is of great importance for guests when choosing a place to stay. Interesting solution facade decoration will add attractiveness to the hotel in the eyes of many potential guests. When choosing a hotel, the first thing a guest pays attention to is appearance hotels. If it is clear that it has not been renovated for a long time, such a hotel will not inspire confidence. And the guest will not agree to live in it even under favorable conditions. In modern times, hotels with unusual architecture or located in historical buildings are more attracted, therefore, when designing a hotel, the architect is faced with the task of designing a building that will compete with existing enterprises.

Also, a significant role in choosing a hotel is a signboard. The brighter and more original it is, the more likely it is that the guest will stay at this hotel.

The appearance of the building creates the first impression of the hotel, but the interior equipment of the hotel has a greater influence on the choice of the guest.

The reception and accommodation area is the first thing a tourist sees when entering a hotel. If the zone is equipped with old, bulky and furniture that has already lost its original appearance, the guest will have doubts about equipping the room. And the guest can leave this hotel without even looking at him. By equipping the area with high-quality and modern furniture, the hotel administration will create a good impression of the hotel.

A component of this factor is the structure and condition of the room stock. The structure of the number of rooms depends on the class level of the hotel complex. The room should be beautiful, cozy, warm, comfortable. Only in this case, the guest will have a desire to re-settle in this hotel. It takes a lot of effort to make the room comfortable and beautiful. The first thing that affects the comfort of the room is high-quality furniture. Also, do not forget about the quality of sleep. To do this, you need to pay great attention to bedding. The mattress and pillow should be comfortable for any guest. When choosing them, you should pay attention to the fillers. Now tourists pay special attention technical equipment numbers. TV, refrigerator or mini-bar, hair dryer, telephone, air conditioning - should be in every room. The absence of one of the components affects the comfort of the guest. Accounting for this factor of the competitiveness of a hotel enterprise involves identifying the degree of conformity between the declared and actually implemented customer service class. Ensuring the quality of accommodation services, and, consequently, the competitiveness of the enterprise largely depends on the organization of the work of the corresponding hotel service. The purpose of the room fund operation service is to provide room service for guests, provide household services to guests of a hotel enterprise, maintain the necessary sanitary and hygienic condition of public premises and guest rooms.

The provision of hospitality services is associated with the mandatory use of certain equipment and inventory, therefore the quality of the engineering and technical support of the service is also named among the factors affecting the activities of the hotel. Modern hotels are equipped with a large number of complex engineering and technical equipment. This is central heating, systems: cold and hot water, fire protection system, sewerage, garbage chutes and ventilation. The buildings are equipped with electricity, television and radio installations, alarms, and telephones. Installed modern high-speed elevators. Engineering and technical equipment is considered as a complex of ready-made, permanent conditions aimed at meeting the cultural and everyday needs of the guests living in the hotel. The quality of this equipment affects the comfort of the guests. The maintenance service is responsible for ensuring the correct operation of the engineering and technical equipment of the hotel.

The achievements of scientific and technological progress are widely used in the hospitality industry, and especially in such areas as consumer information, distribution systems, transportation. The development of telecommunications technology has led to the creation of computerized reservation systems that enable users to make online reservations in accommodation facilities. Global distribution systems provide access to millions of users: the consumer can independently create a tour package for himself, make the necessary reservations and go on a trip along a route developed by himself.

Thus, we can conclude that the activity of the hotel is influenced by both external and internal factors. One of the factors is the material and technical base. The state of the material and technical base of the hotel has an impact on such performance indicators of the hotel as the hotel occupancy rate, profit and profitability. Indicators are very important for any hotel, therefore, each hotel strives to increase them. By improving the material and technical base, the hotel company improves the quality of its services, which helps to attract more guests. This contributes to the efficiency of the accommodation facilities enterprise.

Planning for the logistics (supply) of hotels on present stage designed to solve the following tasks:

1) it must ensure the continuity of the operation of the hotel enterprise, which is achieved by properly organizing the supply of materials to the hotel in the required quantity and of the appropriate quality;

2) contribute to the improvement of the technical level of the production of services, promote the introduction of new technologies and process automation, as well as expand the range of additional services, which, in turn, are the most important factor in increasing the profit of the hotel;

3) logistics should be aimed at improving the quality of service through the purchase of high quality goods for the most complete customer satisfaction;

4) material and technical support should be aimed at increasing labor productivity;

5) the logistics plan should be aimed at saving material resources;

6) also the logistics plan should be directed to the implementation of the profit plan.

The issue of energy and resource saving has become especially in demand for the hotel industry during the period of manifestation of crisis phenomena that have sensitively affected the economy of enterprises. The direct consequence of the crisis for the hotel complex was the loss of previously accumulated advantages in generating profitability due to high occupancy and prices for accommodation. The sharp quantitative decline in these parameters that determine the revenue of hotels clearly demonstrated the importance of taking into account the cost of all components when creating a hotel product. The cost of energy resources, electricity and utilities began to have a much greater impact on the economy of hotels, especially since the last period was marked by an unprecedented increase in their prices - only in the first half of 2016, on average, by almost 30%. The introduction of saving technologies and equipment gives obvious advantages to hotel enterprises.

This is achieved by improving the organization of production and logistics, replacing obsolete equipment and introducing new technological processes. The result of the introduction of these standards into production should be expressed in a specific saving of material resources, in a reduction in the cost of production and in an increase in output.

Thus, the efficient use of material resources, reducing their consumption rates reduces the consumption of basic and auxiliary materials (used in the maintenance and operation of equipment) per unit of output, and also reduces energy consumption. Through the cost of production, a decrease in the consumption of material resources has a positive effect on the indicators of the production and economic activities of hotel enterprises (profit from product sales, profitability of production).

Bibliography:

1. Krul G.Ya. Fundamentals of hotel business: textbook / G.Ya. Krul // K.: Center for Educational Literature, 2011. - 368 p.

2. Lazarev A.N. Economics of a hotel enterprise: study guide / A.N. Lazarev, N.A. Zaitseva, S.V. Ogneva, E.N. Egorova // M.: Knorus, 2016.

3. Oreshkin O.A. The system of factors of strategic planning and forecasting of the development of a hotel enterprise // Economics and management of innovative technologies. 2014. No. 6 [Electronic resource] - URL: http://ekonomika.snauka.ru/2014/06/5308 (date of access: 11/14/2015).

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Introduction

For the successful operation of a hotel enterprise, the provision of a range of basic and additional services, hotels must have the equipment and inventory necessary for operation (furniture, dishes, bedding, carpets, detergents, etc.), and also have at their disposal such means of operation , which can provide a certain complex utilities obligatory for the maintenance of hotel guests (heating, lighting, water supply). Consequently, in the course of its functioning, the hotel requires a whole range of material and technical means, as well as resources such as fuel, water and electricity.

The successful solution of these issues is designed to provide the logistics service in the hotel, which is engaged in the calculation of the hotel's needs for various materials and also determines the sources of their coverage.

1. Essence and meaninglogistictoth security (MTO) in modern conditions

In order to provide the hotel with the materials it needs in accordance with the identified needs, the material and technical supply of the hotel is organized. Its task is to determine the hotel's need for material and technical resources, to find ways to cover this need, as well as to control correct use material and technical resources and assistance in saving them All these functions are performed by the logistics department of the hotel.

It should be noted that quite recently, in the days of a centrally planned economy, MTS was a process of planned provision of the national economy. At that time, enterprises (in particular hotels) did not independently plan logistics in accordance with their needs, but plans for the supply of all enterprises in the country were developed centrally by special state bodies - the State Planning Commission, the USSR State Committee for Logistics. It happened in the following way. Hotels began to develop logistics plans before the start of the planning period, based on reports from higher organizations of preliminary limits. The plans consisted of preliminary calculations (applications) for all types of needs: operation, maintenance and overhaul, capital works. Applications were submitted to a higher organization, which compiled consolidated applications for all enterprises and organizations subordinate to it and sent them to local planning bodies and the logistics department of the executive committee of the local Council of People's Deputies, as well as to the Ministry of Housing and Communal Services of the Union Republic. The final planned calculations were made after receiving from the parent organization the assignment on the volume of services and data on the allocated funds for the funded and planned resources.

With such a system of planned resource allocation, often the hotels did not receive the materials they needed, it also happened that the materials that were distributed to them did not find use, since there was no real need for them in the hotel. Also, all the material resources that came to the hotel were more or less typical, that is, exactly the same furniture, bedding, dishes, etc. came to other hotels. And if the hotel wanted and had the material opportunity to purchase better materials in accordance with its actual needs, it could not do this without a corresponding order "from above". After the collapse of the USSR, the system of planned logistics also collapsed. Hotels have gained economic independence and now the concept of "planning" has a different meaning. The need for planning in modern hospitality businesses stems from a large number competitive enterprises, ever-increasing in the period of a market economy, diversity possible forms enterprise management, the presence of numerous structural divisions within the enterprise, close intercompany ties with suppliers of various goods (products, equipment, etc.) and agent firms involved in the customer service process, as well as the requirements of scientific and technological progress - to quickly take into account and master latest achievements science and technology. Also, in the market conditions, hotel enterprises have the right to choose a supplier, and hence the right to purchase more efficient material resources. This forces the hotel supply staff to carefully study the quality characteristics of products manufactured by various suppliers.

Planning the logistics (supply) of hotels at the present stage is designed to solve the following tasks:

1) it must ensure the continuity of the operation of the hotel enterprise, which is achieved by properly organizing the supply of materials to the hotel in the required quantity and of the appropriate quality;

2) contribute to the improvement of the technical level of the production of services, promote the introduction of automation, new technologies, as well as the expansion of the range of additional services, which, in turn, are the most important factor in increasing the profit of the hotel;

3) MTO should be aimed at improving the quality of service through the purchase of high quality goods for the most complete customer satisfaction;

4) MTO should be aimed at increasing labor productivity;

5) the MTO plan should be aimed at saving material resources

6) as well as the MTO plan should be directed to the implementation of the profit plan;

As noted above, the hotel's logistics plan is developed by a special department in the hotel's accounting department, which includes two main departments - purchasing management, and warehouse management. They are given the following tasks: organization of control over the supply in terms of volume and assortment in accordance with the concluded agreements; compliance with the norm and structure of commodity stocks; finding ways to reduce commodity losses during storage and transportation. But it should be noted that the most important responsibility of this department is to develop a plan for the logistics of the hotel.

MTO plan of a hotel enterprise is its material balance, which summarizes all the calculations of the need for material resources necessary to ensure the production process (expenditure part), the availability of balances for the planned period, and also determines the sources of supply (incoming part). The main indicators of the MTO plan, as well as the relationship between them, can be displayed by the following equation:

Rpen + Znor = Oozh + E + V, where

Rpen

Znor - stocksnormalized;

Oozh- expected balances, i.e. actual stocks that exist in the hotel for a certain period;

E- saving

AT- import plan.

The left side of the equation displays the total need for material resources, the right side shows the sources of covering this need.

The process of developing an MTO plan includes the following steps:

calculation of the need for material resources for production and operational needs;

based on existing needs, the norms of the reserves of resources necessary for the smooth functioning of the hotel enterprise are calculated;

3) then the sources of covering the need for material resources are determined, a plan is developed for importing materials from outside.

So, the plan for the logistics of the hotel is its material balance, which summarizes all the planned calculations of the need for material resources necessary to ensure the production process (expenditure part), the availability of balances for the planned period, and also determines the sources of supply (incoming part).

A consolidated logistics plan that takes into account the total need for materials for all the needs of the hotel enterprise, including the formation of stocks, as well as sources for covering the enterprise's need for materials, usually takes the following form:

Table 1. Logistics plan for the hotel

Calculation of the need for various types of material resources

One of the most important stages in the development of an MTO plan is to determine the need for material resources for the upcoming planning period. Calculations of the need for material resources are based on specific consumption rates. Under specific consumption rate materials, fuel, water imply the maximum allowable consumption per unit of measurement. Depending on the types and purpose of material resources, a unit of production (services), the capacity of an object, and the volume of a building are taken as a unit of measurement.

Part of the material resources used in the operational activities of the hotel cannot be accurately rationed due to the diversity of their types and use in small quantities. These are lubricants, cleaning and other operational auxiliary materials. When planning them, they are guided by data on the actual consumption for the previous period, and also take into account factors that contribute to reducing costs and reducing their cost through the use of new, more efficient synthetic materials.

The total needs of the hotel in material resources for production and operational needs is calculated by the following formula:

Rpen \u003d Rosn + Rpc + Rren + Rcap.str., where

Rosn- the needs of the main production of the hotel enterprise. This includes the material resources necessary for the hotel to provide a complex of basic services to customers. These are furniture, electric lighting fixtures, carpeting, bedding, dishes, detergents, hospitality items and much more.

ROC- the needs of auxiliary shops of the hotel. These include a hairdresser, a beauty parlor, a swimming pool, a sauna, a greenhouse, etc.

Rren- the need for material resources for repair and maintenance needs. This includes water requirements, building materials, spare parts and electricity

Rcap.st.- the need for materials for the implementation overhaul(if there is a need for it).

There are several methods for calculating the needs of a hotel in material resources.

Direct account method - when using this method, the need for material and technical resources is calculated based on the specific standard costs of materials per unit of operational services. The calculation is made according to the following formula:

Ri = Ni* B, where

Ri- need for the i-th material;

Ni- consumption rate of the i-th product per unit of service;

B- scope of services provided.

Consider the calculation of the need for materials, fuel, water and electricity based on this technique.

In hotels, fuel is used for space heating and hot water supply. Its consumption is calculated based on the external volume of the hotel building and the established consumption rate per 1 m3 of the building according to the formula:

R = HAt, where

H- standard fuel consumption rate per 1 m3 of the building for the entire heating season for this area:

At- the volume of the heated building according to the external measurement, mі.

Norms of fuel consumption for heating are differentiated depending on the gradation of the cubic capacity of the building and the area.

Example. It is necessary to calculate the amount of fuel for heating the hotel.

The volume of the building according to the external measurement is 6000 mі. For this area, the standard fuel consumption rate for the heating season for buildings with a volume of 5001 - 10000mі is 4.02 kg per 1mі. Therefore, the heating of the hotel will require conventional fuel 6000 · 4.02 \u003d 24.12 tons. To convert it into a natural amount of conventional fuel, it is divided by the conversion factor of the type of fuel used by the hotel.

For example, the fuel is coal, which has a conversion factor of 0.84. Then the amount of coal required for heating the hotel will be 24,12 : 0.84 \u003d 28.7 tons.

To determine the hotel's need for fuel for hot water supply at a rate of 2.1 kg per 1 service and an annual program for the provision of services, conditionally equal to 28,000 place-days, this number must be multiplied by the standard fuel consumption rate for the service: 28,000 2.1 = 58 ,8 t. In terms of coal of the specified grade, fuel will be required 58,8 : 0.84 = 70 tons. Thus, for all the needs of the hotel, coal is needed 24.12 + 70 = 94.12 tons.

In order to determine the amount of fuel consumed in physical terms, the received amount of conventional fuel is divided by the corresponding conversion factor of the type of fuel used by the hotel.

After determining the total amount of natural fuel required for the operational needs of the hotel for the planned period, its cost is calculated. The amount of fuel is multiplied by the price per unit. The price includes all costs associated with the transportation and storage of fuel,those.take into account all costs ex-warehouse of the hotel. The calculation of the need for fuel, as well as for other material resources, is made up for a year with distribution by quarters.

The need and cost of water is calculated in the same way as fuel, based on the current specific consumption rates for one service. Water consumption rates in hotels are set depending on the placement of washing facilities (orcranes). Hthe required total amount of water for the planned period is determined by multiplying the corresponding specific rate of water consumption by the planned volume of place-days.

Example. The hotel with 300 beds has 250 rooms, of which 240 are equipped with bathrooms. Service holiday program for the planning period is 150,000 place-days. In accordance with the current standards, the water consumption for one service for this hotel is 200-2 50 l. Assuming an average water consumption for the service in the amount of 220l. or 0.22mі., calculate the total water consumption for the hotel for the planned period: 150,000 0.22 = 33,000mі.

The cost of water is calculated by multiplying the amount required for the planned period by the current tariff, summed up with the sewerage tariff.

Electricity in hotels is used for lighting (lighting), as well as for work electric motors(power plants) and electrical appliances. Its need is calculated separately for each type. When calculating the need for lighting electricity, the number of light points and their power (in watts), as well as the average number of hours of burning in the planned period, are taken into account.

Example.250 lamps are used to illuminate the hotel premises, including 70 lamps of 75 W, 110 lamps - 100 W each, and 70 - 60 W each. On average, the number of hours of burning them per day is: 45 lamps of 75 W -10 o'clock; 25 to 75 W - 12h.; 50 lamps of 100 W - 14h., 60 by 100 -16 o'clock; 70 to 60 W - 17 h.

Thus, per day, these lamps consume (45 0.075 10) + (25 0.075 12)+(50 0.1 14)+(60 0.1 16)+

+(70 0.06 17)=293.65 kWh of electricity.

Multiplying the daily electricity consumption by the number of days the hotel operates, we determine its need for the entire planning period (year, quarter, month). To accurately determine the need for lighting electricity for individual quarters, the calculation is carried out for each quarter, taking into account the different duration of lamp burning depending on the season.

The hotel's need for power electricity is determined in the same way as for lighting, given that the objects of calculation are the installed engines and their power. The need for electricity for the operation of electrical appliances (vacuum cleaners, irons, hair dryers, televisions, computers, etc.) is calculated based on the number of use of them and the rate of electricity consumption for their operation.

The cost of electricity is determined by multiplying the amount of lighting and power electricity required for the planned period in kilowatt-hours by the current tariff.

Specific consumption rates for auxiliary materials (soap, powder, paste, brushes) are developed in each hotel separately on the basis of a reporting and statistical method, i.e. based on actual costs in the previous period, taking into account their possible reduction. Norms are set for a unit of work, services. In accordance with the standards established by this method, the need for auxiliary materials for the planned period is calculated. For a more correct determination of it, it is necessary to analytically study the consumption data for a number of years, which makes it possible to identify possible reserves for saving auxiliary materials.

2. Calculation of stocks of material resources and methodologytheir rationing

material equipment stock hotel

To ensure normal operation, the hotel must have available material resources not only in the amount necessary for its daily needs, but also have a certain reserve. In this regard, in terms of material supply, along with calculations of the current needs of material resources, the size of the necessary reserves and their balances at the beginning and end of the planning period are also taken into account.

The stock of materials located at the enterprise consists of three parts: current stock, due to which uninterrupted provision of the hotel with materials in the period between successive deliveries is achieved, guarantee (insurance) stock, created by the hotel enterprise in case of violation of normal delivery times: and preparatory reserve, which is created at the time of unloading the material, the implementation of quantitative and qualitative acceptance, preparation for consumption.

In order to determine the size of the current stock, all materials are divided into four groups:

materials that are constantly and systematically consumed in significant quantities, received in transit, with an average monthly consumption exceeding the order or transit rate, as a result of which there is a need for regular large deliveries;

materials received in transit, the delivery of which, according to the conditions of work of suppliers, is made once a quarter, half a year or a year and is timed to a certain month of this period;

materials received in transit, the average monthly consumption of which is less than the order or transit norm;

materials obtained from marketing and supply bases.

For each of these groups, the interval between two successive deliveries is defined differently.

For materials assigned to the first group, the interval is set on the basis of standard contractual delivery times for the previous period, taking into account the emerging changes in the organization of supply.

For materials of the second group, delivery intervals are accepted based on the working conditions of suppliers in 90, 180 or even 360 days. For the materials of the third group, the delivery interval is determined by dividing their transit rate by the average daily requirement for materials.

According to the materials of the fourth group, the delivery interval is determined by the appropriate size of the batch of materials delivered to the hotel enterprise.

In the first case, the average balance of materials is equal to half the delivery time, and the delay ratio of materials in stock To h will be 0.5.

In the second case, the average stock depends on the timing of consumption of materials. If the frequency of consumption of materials is determined in 10 days, in equal shares, then the coefficient of retention of materials in stock will be:

Thus, the current stock of materials W current is equal to the supply interval And n, multiplied by the average daily need for materials M with and by magnitude To w:

So, the current stock should provide the hotel enterprise with the appropriate amount of material resources necessary for its production activities for the period between two successive batches of supplies.

However, supply interruptions and disruptions can occur due to meteorological or other unforeseen conditions. In case of such failures, the hotel creates a second type of stock - insurance. When determining the safety stock, one should carefully consider its limit size (the period for which it is created), since its overestimation leads to a “freeze” of material and monetary resources.

Method of rationing stocks of material resources.

First of all, in order to understand the essence of the rationing of stocks of material resources, it is necessary to define the stock rate. Under stock rate it should be considered such a planned minimum amount of material resources that the enterprise must have for the normal process of logistics. characteristic feature norms of inventories is the variability of their main - the current part. Therefore, there are maximum, minimum and average stock rates.

The maximum stock rates will be when the current part of the stock reaches the highest value. These norms are established by summing up the maximum current stock, as well as preparatory and insurance stocks.

The minimum norms of stocks will be at the moment of complete depletion of the current stock. They are defined as the sum of preparatory and insurance stocks.

Average stock rates are used in supply plans and are called carryover stocks. They are found by summing up half of the maximum current stock, as well as preparatory and insurance stocks, taken in full.

Let's consider two main methods of rationing of material and technical resources.

Method of technical and economic calculations.

According to this technique, the current stock is defined as half of the average delivery interval (ω1) between two successive deliveries.

Ztek =Ѕ t1

The average delivery interval, in turn, is found by the following formula:

t1 - actual delivery intervals, days

Q - the amount of supplied material resources according to the delivery intervals (in physical units).

Safety stocks are established on the basis of the weighted average deviation of delivery intervals exceeding the average interval. This method is based on taking into account the actual delivery intervals over the past period of time. Insurance reserves in this case are determined by the formula (in physical units):

where p is the average daily consumption;

t - actual delivery intervals exceeding the average delivery interval tav;

B-values ​​of incoming batches of material corresponding to intervals tf;

n - the number of deliveries with an interval exceeding the average.

The need to take into account only those supplies whose intervals are higher than the weighted average is argued by the supporters of this method by the fact that safety stocks are not needed if the supply intervals are equal to or less than the weighted average.

More reasonable is the method of finding the safety stock by the standard deviation of the actual intervals (x) from the average (x) according to the formula known in statistics

m - frequency (amount of material received).

If it is impossible to build a distribution series, then a more simplified method can be used for calculation:

n is the number of deviations from the intervals taken into account.

The root-mean-square deviation can be used to establish the norm of the safety stock, depending on the required degree of guarantee of providing production with materials. In this case, the dependence known in statistics is used, in which x ± y provides production that guarantees 65%, x ± 2y - 96.4%, x ± 3y - 99.4%.

The relative value of preparatory stocks is determined by the time required to carry out operations to prepare materials for use. Usually it is set in the amount of 12 to 24 hours. This time is enough for sorting the received materials, organizing the quantitative and qualitative acceptance of materials, for sorting and unpacking and giving the materials and goods a marketable appearance. For example, the hotel received new dishes. It is clear that in packaged form, it cannot immediately go into use. Therefore, it takes some time for the hotel staff to receive it, unpack and complete it.

The total stock is defined as the sum of the current, insurance and preparatory stocks:

Ztot = Ztek + Zstr + Zpodg

Economic- mathematic method.

This method is used to calculate the optimal schedule line. The optimal batch for the supply of a given type of material resource is understood as such a batch size at which transportation costs per unit of resources, as well as the costs of its maintenance and storage, will be minimal.

It is calculated according to the formula:

2V - doubled annual consumption;

FROM? - transportation costs per unit (ton, kg);

C - maintenance and storage costs per unit.

So, inventory rationing is a very important step in developing a hotel MTO plan. From right established dimensions different types of stocks depends on the continuity of the hotel.

3. Sources of coverage of material needsresources

The planned need for materials for consumption is covered by the expected balances at the beginning of the planning period, internal resources (which are formed by saving materials) and the amount of import from outside.

The value of the expected balances at the beginning of the planning period is determined by the formula:

Oozh=Of+Vozh-Rozh, where

Oh - expected balance;

Of- the actual balance on the first day of the month in which the supply plan was developed (reporting data);

Vozh- the expected receipt by the enterprise for the period from the date on which the actual balance is taken, and before the beginning of the planning period;

erysipelas- expected consumption for the same period.

Establishing the amount of import of materials from outside can be determined by developing a balance of logistics according to the formula:

Rpen + Znor = Oozh + E + V, where

Rpen- the need for material resources for production and operational needs;

Znor - stocksnormalized;

Oozh- expected balances;

E- saving materials, due to the mobilization of internal resources;

AT- the amount of imported materials from outside.

Hence, the amount of imported materials from outside is determined by the following formula:

B \u003d Rpen + Znor - Oozh - E

At this stage, contracts are concluded with suppliers that regulate the terms of delivery: volume, quality, price of goods, form of payment, delivery time, liability for violation of the terms of the contract.

When choosing suppliers, a number of factors should be taken into account: territorial remoteness and promptness of deliveries, compliance of the production capacity of suppliers with the needs of the enterprise in material resources, their quality, price, payment terms, the possibility of granting a loan, etc. Preference is given to the partner who provides the best conditions with minimal cost. The successful selection of a supplier depends on how the hotel can analyze its performance in terms of quality, delivery and price. These components are considered in the selection in the first place.

Deliveries of material resources to the enterprise are carried out through economic relations. Economic ties represent a set of economic, organizational and legal relationships that arise between suppliers and consumers of the means of production. A rational system of economic relations presupposes the minimization of production and distribution costs, the full compliance of the quantity, quality and range of supplied products with the needs of production, the timeliness and completeness of its receipt.

Economic relations between enterprises can be direct and indirect (indirect), long-term, and short-term.

Direct are links in which relations for the supply of products are established between manufacturers and suppliers directly, directly.

mediated connections are considered when there is at least one intermediary between these enterprises. Deliveries of products to the consumer can be carried out in a mixed way, i.e. both directly and through intermediaries (distributors, jobbers, agents, brokers)

Distributors and jobbers- These are firms that sell on the basis of bulk purchases from large industrial enterprises - manufacturers of finished products. Distributors, unlike jobbers, are relatively large firms that have their own warehouses and establish long-term contractual relationships with industrial enterprises. Jobbers, on the other hand, buy individual large quantities of goods for quick resale.

Agents and Brokers- These are firms or individual entrepreneurs who sell products industrial enterprise based on commission.

Direct economic relations for enterprises are the most economical and progressive compared to indirect ones, since they, excluding intermediaries, reduce document flow, strengthen relationships between suppliers and consumers. Deliveries of products become more regular and stable.

Indirect economic ties are less economical. They require additional costs to cover the costs of the activities of intermediaries between consumer enterprises and manufacturers.

The need for indirect connections is explained by the fact that direct connections are beneficial and expedient in the conditions of consumption of material resources on a large scale. If enterprises consume raw materials in small quantities that do not reach the transit form of shipment, then in order not to create excessive stocks of material assets at enterprises, it is advisable to communicate through the services of intermediaries.

Both direct and indirect links can be long-term and short-term. Long-term economic ties are a progressive form of material and technical supply. In this case, enterprises have the opportunity to develop cooperation with suppliers on a long-term basis.

The classification of links into direct and indirect is closely related to their division according to the forms of organization of product deliveries. From this point of view, there are transit and warehouse forms of supply.

At transit form of supply material resources are moved from the supplier to the consumer directly, bypassing the intermediate bases and warehouses of intermediary organizations. In addition, the company, receiving the material directly from the supplier, speeds up delivery and reduces transportation and procurement costs. However, its use is limited by transit norms of leave, less than which the supplier does not accept for execution. The use of this form of supply for materials with little demand leads to an increase in inventory and associated costs.

In the warehouse form, material resources are brought to the warehouses and bases of intermediary organizations, and then shipped from them directly to consumers.

It is advisable to use the transit form in cases where consumers require material resources in large quantities, which makes it possible to ship them in full-load wagons or other means of transport.

With the transit form of importation, costs are significantly reduced, and the speed of circulation increases, the use of vehicles improves.

Warehouse form of supply plays a big role in providing hotels small sizes. She lets them order necessary materials in quantities less than the established transit norm, which is understood as the minimum allowable total quantity of products shipped by the manufacturer to the consumer in one order. With the warehouse form of supply, products from the warehouses of intermediary organizations can be imported in small batches and with greater frequency, which helps to reduce the stock of material resources from consumers. However, in this case, the latter bear additional costs for warehouse processing, storage and transportation from the bases of intermediary organizations.

Also, in the practice of the world economy, there are several methods of supplying material resources that ensure the rational supply of enterprises with material resources. The most interesting of them is the "just in time" method (just - in - time), first proposed by one of the Japanese firms. The essence of the method lies directly at the moment when they are needed, and in the amount calculated for a specific period of time. With this method, a rhythmic, uninterrupted supply of the enterprise with material resources and their effective use during the production process is ensured.

I would like to note that at present, with the development of technologies and the formation of appropriate alliances, there is a certain rise in the field of electronic procurement for the supply of hotel complexes. For example, a joint venture between Hyatt Hotels and Marriott International called Avendra (http://www.avendra.com) last month began beta testing an online purchasing system for 16 hotels, and the PurchasePro electronic marketplace (http://www.purchasepro .com) recently announced the launch of a number of hotel chains, which include more than 3 thousand hotels. In addition, Wyndham International is set to launch a consortium buying group of hotel management companies this year, and GoCo-op, the technology provider of Avendra and Wyndham, is also in talks with two other major hospitality companies.

According to observers and analysts, this increase in activity is due to the fact that the industry is “ripe” for e-commerce. Procurement for the hospitality industry is very fragmented, resulting in a large number of physical and functional links with small local suppliers. This is a serious blow to hotel companies, which are doing everything to ensure that hotel managers make purchases from large single suppliers.

According to experts, several models can arise simultaneously in the field of electronic supply of hotel chains, and several of them can be successful at once.

One possible model is the Avendra joint venture between Hyatt Hotels and Marriott International. According to the plan of its founders, the turnover of this online market should be at least $ 2 billion in food, beverages and other products necessary for the hotel industry. A protocol of intent to join the new trading platform was signed by three more large chains - Bass, ClubCorp and Fairmont. However, even despite the support of such giants, specialists are skeptical about the future of Avendra - a similar enterprise Hsupply.com has already gone bankrupt due to its inability to attract suppliers, buyers and venture capital. In addition, the majority of Marriott hotels are franchised and cannot be forced to switch to other supply chains, and some of them already use PurchasePro.

4. Ways to save and rational usematerial resources in the hotelau pair

material equipment stock hotel

Saving and rational use of material resources is one of the essential factors for increasing the profitability of a hotel enterprise. The main sources of savings, the use of which makes it possible to reduce the costs of such expensive material resources as water and electricity, is the use of new technologies. However, it is worth noting that before implementing such systems, it is necessary to compare the costs incurred by the hotel in connection with this and the benefits that will be received in the future. But, almost always (especially if large hotels are considered), the use of new resource-saving technologies pays off, that is, significant resource savings are achieved that cover costs.

These technologies include:

lighting system on photocells (react to movement) - if you install such a system in the corridors on the floors where the rooms are located, you can achieve significant energy savings, since the corridors should without fail be illuminated around the clock, regardless of whether someone lives in the rooms on this floor, or it is empty.

faucets in bathrooms on photocells - operate on the same principle.

automatic light shutdown system in the rooms - the light goes out within 1 minute after the guest leaves the room.

Also, in order to save various other types of resources, it is advisable to replace some of them, the use of which is costly and irrational, with new types of material resources. For example, bar soap can be replaced with drip soap. It lasts longer and it looks more aesthetically pleasing.

It is safe to say that the process of searching for new opportunities and ways to save materials is, to some extent, a creative process, requiring from the hotel management not only a good knowledge of new technologies and materials that are available on the market, but also sometimes extraordinary solutions leading to success.

Bibliography

1. Bailik S.I. Hotel industry: organization, management, service. - Kyiv: Alterpress, 2002. - 374 p.

2. Balashova E.A. Hotel business. How to achieve impeccable service / Ekaterina Balashova. - 2nd ed., revised. and additional - M.: Vershina, 2006. - 200 p.

3. Weissman A. Marketing strategy: 10 steps to success: Management strategy: 5 success factors / Per. with him. - M.: Economics, 2006. - 200 p.

4. Volkov Yu.F. Technology of hotel service: textbook / Yu.F. Volkov. - Ed. 2nd. - Rostov n / a: Phoenix, 2005. - 384 p.

5. Volkov Yu.F. Legislative foundations of hotel service / Series "Textbooks, teaching aids". - Rostov n / D: Phoenix, 2003. - 320 p.

7. Lesnik A.L., Hotel marketing: theory and practice of sales maximization: Tutorial/ A.L. Forester. - M.: KNORUS, 2007. - 232 p.

8. Musakin A.A. Small hotel: where to start, how to succeed. Tips for owners and managers. - St. Petersburg: Peter, 2007. - 320 p.: ill.

9. Timokhina T.L. Organization of reception and service of tourists: Textbook. - M.: LLC "Knigodel": MATGR, 2005. - 288 p.

10. Economics and organization of tourism. International tourism / E.L. Dracheva, Yu.V. Zabaev, D.K. Ismaev and others; ed. I.A. Ryabova, Yu.V. Zabaeva, E.L. Dracheva. - 2nd ed., erased. - M.: KNORUS, 2005. - 576 p.

Internet resources:

11. www.prootel.ru

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The main purpose of the hotel business, like any other commercial enterprise, is to make a profit. Profit is considered the main financial result of activity and economic category. As a result of the combination of factors of production (labor, capital, natural resources) and the entrepreneurial abilities of management, a hotel product is produced, which becomes a commodity if it is sold to the consumer.

To identify the financial result, it is necessary to compare revenue with production and sales costs, which take the form of product costs. When revenue exceeds cost, the financial result indicates a profit. The company always aims to make a profit, but does not always receive it. If the revenue is equal to the cost price, then this means that only the costs of production and sales of products were reimbursed. When implemented without loss, there is no profit as a source of growth in the welfare of the owners of the enterprise. At costs exceeding revenue, the company receives losses, i.e. negative financial result, which puts him in a difficult financial situation, not excluding his bankruptcy.

• characterizes the economic effect obtained as a result of the activities of the hotel enterprise;
• being a financial result, it is simultaneously considered the main element of the financial resources of the enterprise and provides the principle of self-financing (stimulating function). The net profit remaining at the disposal of the hotel must be in such an amount as to finance the expansion of production and other activities, as well as be used for material incentives for employees;
• is one of the sources of income for budgets of different levels - coming to the budgets in the form of taxes, it is used to finance social needs, ensure that the state performs its functions, state investment, production, scientific, technical and social programs.

Thus, the profit of a hotel enterprise is one of the strategic goals of its activities, since, firstly, it is one of the sources of income for the owner and, secondly, a source of own funds necessary for its sustainable development. Generally speaking, profit is the difference between the income and expenses of a business.

Income is made up of:

• from the proceeds from the sale of products;
• income from the sale of property of the enterprise;
• other income (income from renting out property, income from participation in other organizations, income from securities, exchange rate differences, penalties, interest).

These components allow us to present the profit formula:

Income from the sale of products - Cost of sales = Balance sheet (gross) profit + Income from the sale of property - Expenses associated with the sale of property + Other income - Other expenses = Profit before taxes.

This sequence shows the profit calculation.

There are the following types of profit.

Gross profit. It is defined as the difference between the proceeds from the sale of goods, products, works, services (minus VAT, excises and similar obligatory payments) and the cost of goods, products, works and services sold. The proceeds from the sale of goods, products, works and services are called income from ordinary activities. Costs for the production of goods, products, works and services are considered expenses for ordinary activities.

Gross profit (P shaft) is calculated by the formula

where BP - sales proceeds;

C - the cost of goods sold, products, works and services.

Profit Loss) from sales(P pr) represents gross profit less management and selling expenses:

where P y - management costs;

Р to - commercial expenses.

Profit Loss) before tax(P bottom) is the profit from sales, taking into account other income and expenses, which are divided into operating and non-operating:

where Сodr - operating income and expenses;

Sadr - non-operating income and expenses.

Exists three ways to plan profit:

direct counting method. The method is used with a small range of products, and the profit is calculated by the formula

where Vyp pl - the number of products of the corresponding name planned for sale;

Ts pl - the planned selling price per unit of the relevant product;

With pl - the planned cost per unit of the relevant product.

Analytical method. It is used for a wide range of products. Assumes the following steps:

1) definition basic profitability of production:

This indicator is calculated for comparable products (services);

• 2) determination of the volume of marketable products in the planned period at the full cost of the reporting period for comparable products;
• 3) determination of the amount of planned profit as the product of basic profitability by the volume of marketable products in the planned period at the reporting cost;
• 4) the planned profit is adjusted depending on changes in various factors (measures to reduce costs).

Complex method - it is a combination of the two previous profit planning methods.

In the practice of profit planning, such concepts as “profitability threshold”, “margin of financial strength”, “production (operational) leverage” are used. Profitability threshold, or break even, - the amount of revenue that is necessary in order to cover all the fixed costs of the enterprise. Is an important economic indicator making managerial decisions for a hotel enterprise. The concept of defining a critical point can be used when choosing options for action from a variety of alternative solutions.

Fixed costs plus profits are marginal income of the enterprise, which allows you to calculate the threshold of profitability. In this case, there will be no profit, but there will be no loss either, the profitability with such revenue is zero:

If the threshold of profitability is known, then we can calculate margin of financial strength (stability). The margin of financial strength (Zpf in pr) is calculated both in absolute terms and as a percentage. In absolute terms, the financial safety margin shows how much sales revenue can be reduced so that the company remains breakeven. It is calculated as the difference between the actual sales proceeds and the profitability threshold:

For the operational management and forecasting of the activities of hotel business enterprises, there is an indicator called leverage effect. It shows how revenue grows compared to profit, and is calculated as the ratio of contribution margin to profit:

where Dmarzh - marginal income;

P - profit;

Zpost - fixed costs.

The strength of operating leverage depends on the amount of fixed costs. The higher the level of fixed costs with the same amount of revenue from the sale of products, the stronger the effect of operating leverage. If revenue decreases, then the impact of the operating leverage increases, i.e. each percentage decrease in revenue leads to an increasing decrease in the amount of profit. In the case of an increase in revenue, if the profitability threshold has already been passed, then the force of the impact of the operating lever decreases, i.e. each percentage increase in revenue will bring a smaller percentage increase in profits.

Important factors in the growth of profits, depending on the activities of the hotel enterprise, are: growth in the volume of sales of services; cost reduction; improving the quality and culture of service; competitiveness in the hotel market. Factors that do not depend on the activities of the hotel include changes in state tax and structural policies, the impact of natural, geographical conditions, etc. (Table 6.1).

Assessing the factors of direct and reverse influence on profit, we can draw the following conclusion: by what amount does the indicator - the “direct action” factor increase (decrease), by the same amount does profit increase (decrease). The "reverse action" factor (expenses) affects the amount of profit in the opposite direction.

Thus, the most important issue of managing the process of profit formation is its planning and assessment of the factors that affect it and others. financial results hotel business.

Table 6.1

Factors affecting profit

The main goal in profit planning is to maximize revenues, which allows you to provide financing for more needs of the enterprise. In this case, it is important to proceed from the amount of net profit. The task of maximizing the net profit of a hotel enterprise is closely related to optimizing the amount of taxes paid within the framework of the current legislation, preventing unproductive payments and reducing the tax base.

Distribution and use of profits is an important process that provides both the needs of the development of the enterprise and the formation of state budget revenues. Enterprises have the right to use the received profit at their own discretion, except for that part of it, which is subject to mandatory taxation in accordance with the current legislation. An economically justified system of profit distribution should first of all guarantee the fulfillment of financial obligations to the state and provide the needs of the enterprise with financial resources to the maximum.

The distribution of net profit is one of the areas of intra-company planning, which is of paramount importance in a market economy (Fig. 6.1).

At a hotel enterprise, net profit is subject to distribution, i.e. profit remaining at his disposal after paying taxes and other obligatory payments. Sanctions (fines, penalties) paid to the budget and to some off-budget funds may be collected from it.

Rice. 6.1.

The procedure for the distribution and use of profits is fixed in the charter of the hotel enterprise and is determined by the regulation, which is developed by the relevant departments of economic services and approved by the governing body of the enterprise. According to the charter, hotels can draw up cost estimates financed from profits, or form special purpose funds. The latter include the accumulation fund, the consumption fund and the reserve fund.

The estimate of expenses financed from profits includes expenses for the development of production, social needs of the workforce, material incentives for employees and charitable purposes.

To expenses related to production development, include the costs of research, design, engineering and technological work, financing the development and development of new types of products (services) and technological processes, the costs of improving technology and organizing production, technical re-equipment and reconstruction of existing production, equipment modernization, etc. This the same group of expenses includes expenses on repayment of long-term bank loans and interest on them. The costs for environmental protection measures, etc., are also planned here. Contributions of enterprises from profits as contributions of founders to the creation of the authorized capital of other enterprises, funds transferred to unions, associations, concerns, which include the enterprise, are also considered to be the use of profits for development.

Distribution profits for social needs includes expenses for the operation of social facilities that are on the balance sheet of the enterprise, financing the construction of facilities non-production purpose, organization and development of auxiliary Agriculture, health-improving, cultural events, etc.

To spending on financial incentives include: one-time incentives for the performance of particularly important production tasks; awards for the creation, development and implementation of new technology; provision of material assistance to workers and employees; lump-sum benefits for labor veterans upon retirement; pension supplements; compensation to employees for the rise in the cost of food in canteens, canteens of the enterprise due to price increases, etc.

Thus, all profit remaining at the disposal of the hotel enterprise is divided into two parts. The first part increases his property and participates in the process of accumulation. The second part characterizes the share of profit used for consumption. At the same time, it is not necessary to use all the profits allocated for accumulation in full. The rest of the profit not used to increase the property has an important reserve value and can later be used to cover possible losses and finance various costs.

Enterprise economics is the discipline that studies how certain and limited resources for the production of useful products and services are allocated and used within a single enterprise. The economy of an enterprise is a combination of production factors, non-production factors, circulation funds, finished products, Money located on the company's bank accounts, securities, intangible funds of property, income or profits received as a result of the sale of products and the provision of various services.

An enterprise is a subject of economic relations within the framework, as a rule, of a common capital (individual or collective). A variety of enterprises operate in the economy. They differ from each other in a number of ways: industry affiliation; sizes; the degree of specialization and the scale of production of the same type of products and services; methods of organizing production and the degree of its mechanization and automation; organizational and legal forms, etc.

The classification of enterprises is of great importance for the organization of the economy and the production process, the development organizational structure management, computerization, supply and marketing logistics, qualification requirements for employees and other purposes. Classification is carried out according to the following criteria:

1. By sectoral affiliation of the enterprise, including: the nature of production and consumed resources; purpose and properties of finished products or services; technical and technological commonality of production processes; operating time throughout the year.

2. By the nature of production, enterprises are divided into enterprises in the sphere of material production, trade and services.

3. According to the purpose of the finished product, all enterprises are divided into three large groups: producing means of production, producing consumer goods and producing services.

4. By technological commonality, enterprises are distinguished with continuous and discrete processes of production activity; dominated by mechanized and manual labor.

5. By the time of work during the year, year-round and seasonal enterprises are distinguished.

6. By size, enterprises are divided into large, medium and small. The main criterion for attributing an enterprise to one of these groups is the number of employees with differentiation by sectors of the economy.

7. According to the specialization and scale of production of products and services, enterprises are divided into combined and specialized.

The company is the primary national economy and the level of economic development of the country and the well-being of the population depend on the effectiveness of its functioning.

The subject of study of the course "Enterprise Economics in the Hospitality and Tourism Industry" is the essence of the enterprise itself in tourism as a commercial organization; fixed production assets, labor force, working capital, investments, their interrelationships, interactions and ways to improve use.

The general picture of the functioning of the economic mechanism of the enterprise can be disclosed in the following provisions:

1. A modern IG&T enterprise operates in a market environment controlled and regulated by the state and other financial and economic institutions and organizations. It follows that all such enterprises and organizations operate on the basis of the following initial economic principles:

Firstly, they prefer freedom of management and, accordingly, freedom of initiative and responsibility;

Secondly, their economic activity is objectively subject to the laws of the tourist market (the laws of cost, supply and demand, competition, money circulation, pricing);

thirdly, state and public institutions (in particular, associations) are attempting to regulate market processes in tourism in order to bring social and moral principles to tourism in relation to the tourist himself, nature and society as a whole;

Fourthly, the art of economic activity of a modern enterprise is to organically combine two principles - market and institutional, regulated by the state.

2. The functioning of tourism enterprises in a market environment objectively requires the study of the patterns and characteristics of the tourism market. In reality, this means that the activities of a tourism enterprise should also cover such an aspect as a comprehensive analysis of supply and demand in the tourism market. The main aspects in studying the tourist market are:

the mechanism of functioning of the tourist market;

·supply and demand;

·competition;

consumer behavior;

formation of prices and pricing in tourism;

· study of the factors influencing the effective activity of the tourist enterprise.

2. Economic balance in the tourism market in the long term objectively requires a deep financial and economic analysis of the tourism industry (its structure, trends and development conditions, functional role and focus). This analysis allows us to approach the solution of questions about the real possibilities of the offer of a tourist enterprise, the balance of supply and demand for tourist services, as well as the quality of the tourist product.

3. The most important problem of entrepreneurship in tourism is the analysis of the costs of the enterprise, its profit, gross revenue and marginal income. Knowledge of marginal costs and marginal revenues allows us to solve the problem of the behavior of the enterprise in the tourism market. This involves taking into account the specifics of entrepreneurial activity in tourism, deep knowledge of commercial calculation, planning of this activity, and, above all, business planning, as well as knowledge of accounting and management accounting.

4. The most important section of the subject is the study of planning the activities of a tourist enterprise. This will allow you to define and install financial resources the tourist enterprise itself, the possibility of using credit, relationships with banks and the banking system, relations with the budget of all levels and taxation, the boundaries of the productivity of production factors in the field of tourism.

The activity of hotel enterprises takes place in market conditions. Market economy- it is a complex mechanism for coordinating people, different activities and productions through a system of prices and markets, it is a means of communication for combining the knowledge and actions of many individuals.

The market - as a sphere of interaction not only of sellers and buyers, but also of production and consumption, that is, as an important part of a wider sphere of exchange.
The interaction between buyers and sellers and, accordingly, production and consumption is carried out through the interaction of supply and demand. Both are represented by a certain amount of goods: demand - quantity of goods that buyers can purchase, sentence- quantity of the goods which sellers are ready to offer.
Each market entity represents some share of supply or demand. This share largely determines the position of the subject in the market. Each subject, being rational, seeks to take a favorable position in the market. The rivalry of market entities for an advantageous position on it characterizes the competition, which is: between sellers, buyers, sellers and buyers.
The object of the struggle between buyers is the product - each seeks to exchange his money for the product he needs in the right quantity. This struggle manifests itself especially clearly when demand exceeds supply.

The object of competition between sellers is the money of buyers and factors of production. In the market for goods and services, the struggle is especially acute when sentence exceeds demand, in the factor market. The competition of enterprises for the acquisition of factors of production and the sale of goods allows you to most effectively determine how produce goods. Further, firms' demand for resources collides with the public supply of labor and other resources in the factor market, thereby determining wages, rents, and interest payments. Thus, profit affects for whom goods are intended.

Market competitiveness is determined by the limits within which individual firms are able to influence the market, i.e. to influence the conditions for the sale of their products, primarily on the price. The less individual firms have influence on the market where they sell their products, the more competitive the market becomes. highest degree market competitiveness is achieved when an individual firm does not exert such influence.

Economic activity enterprise - one of the economic entities is a combination of actions leading to the receipt of a certain set of products or services. Based on this approach, the hospitality and tourism industry is a type of economic activity consisting of a number of multidimensional processes for the production of a tourist product (service) aimed at satisfying the interests of the consumer. Such a concept is consistent with the recommendations of the UN World Tourism Organization and is logically included in economic structures as a modern industrial and commercial activity that produces goods and services.

Hospitality and tourism industry is a business area consisting of services that are based on the principles of hospitality, characterized by generosity and friendliness towards guests.
Economic agents- these are the subjects of economic relations involved in the production, distribution, exchange and consumption of economic goods. The main economic agents are individuals (households), enterprises/firms, the state and its subdivisions. In turn, among firms, first of all, individual business enterprises, partnership enterprises and corporations are distinguished. Modern economic theory proceeds from the premise of the rational behavior of agents. This means that the goal is to maximize results for a given cost, or to minimize costs for a given result. Individuals strive for the maximum satisfaction of needs at given costs, the state - for the highest growth of social welfare with a certain budget. For example, trade unions also act as economic agents, the purpose of which is to increase wages and improve the social conditions of life of their members, the means is the struggle for favorable conditions for concluding collective agreements.

In modern theories that develop the principles of classical liberalism, the individual is recognized as the only real economic agent. All other agents are considered as derivative forms from it: enterprises / firms - as legal entities, and the state - as an organization for the specification and protection of property rights.

Economic agents communicate with each other through the exchange of economic goods. Their movement forms a kind of circulation.

economic circuit- this is a circular movement of real economic benefits, accompanied by a counter flow of cash income and expenses.

Travel Demand to a certain tourist region (V) is a function of a person's propensity to travel and the corresponding resistance value of the connection between the starting point of the trip and the destination: V = f (inclination, resistance).

Mathematically, tourist demand can be represented as:

where N is the number of potential tourists wishing to use the trip;
P- average price trips.

Hotels as a means of accommodation:

have a number of rooms exceeding a certain minimum;

are characterized by the provision of hotel services;

grouped into classes and categories depending on the specific equipment and features of the services provided.

Hotels include full-service hotels, part-service hotels, apartment-type hotels, motels, resort hotels, city hotels, accommodation clubs, boarding houses, furnished rooms, tourist hostels, guest houses, etc.

Entrepreneurship is the initiative activity of business entities associated with the traditional and innovative use of property, money and other resources in order to achieve commercial and other success based on a combination of personal benefit with the public good.
In the field of tourism, entrepreneurship is more associated with the provision of services.
Business entities (entrepreneurs) can be both individual individuals acting on their own behalf and under their own property responsibility, and associations of partners acting under the responsibility of a legal entity.

The entrepreneur must:

· to have autonomy and independence in decision-making on any issue of business activity within the framework of the current legislation;

· have an economic and other interest in the results of their activities, i.e. expect to get the maximum possible profit;

Take risks and take responsibility. Risk is understood as the possibility of unfavorable conditions that lead to losses during the implementation of plans. There are industrial, commercial, financial, investment and market risks. Methods for reducing risk and reducing losses from the occurrence of risk events are market development forecasting, risk distribution between partners, insurance, reserving funds to cover unforeseen expenses, etc.;

Always have an innovative approach to activities (i.e. innovation in the use of existing factors of production of goods / services, in search and attraction of new consumers of services, factors of production, new markets and non-traditional organizational forms of activity). For an entrepreneur driving force in the search for and implementation of innovations is the expectation of superprofits.

In the classification of entrepreneurial activity, the following types of entrepreneurship are distinguished:

1. productive (industrial) - the direct creation of services and other products (hotels, catering establishments, transport organizations);

2.commercial-intermediary - activities to promote tourism services from the producer to the consumer (tourist firms);

3.financial - a special type of activity for the formation and use of funds for the purpose of reproduction of services (banks, insurance);

4.advisory - activities related to the provision of advice (consultations) and assistance on issues of general management, assessment of the capabilities of manufacturers, financial management, marketing, etc.

Hotel enterprises as business entities are legal entities.
A legal entity is an organization that has separate property in ownership, economic management or operational management, bears independent responsibility for its obligations, can acquire and exercise property and personal non-property rights on its own behalf, perform duties, be a plaintiff and defendant in court. In connection with participation in the formation of the property of a legal entity, its founders (participants) may have rights of obligation in relation to this legal entity or real rights to its property. To legal entities IG&T includes: business partnerships and companies, cooperatives, joint-stock companies of closed and open type, unitary enterprises, joint and foreign enterprises, public organizations

IG&T enterprises as commercial organizations, regardless of the form of ownership of the means of production and other property, operate on the principles of economic (commercial) calculation. Economic accounting is a method of effective management of the economy, based on the comparison in monetary form of costs and results of economic activity, reimbursement of expenses by one's own income. Principles of economic calculation:

economic independence;

self-sufficiency and profitability;

material interest;

economic responsibility;

·control.

The activity of hotel enterprises to the greatest extent, due to the specifics of the tourist product, is associated with risk. In this case, all phases of the tourism product cycle can be a source of uncertainty. Lack of qualified management, liquid funds, regulatory violations and other objective and subjective reasons may serve as grounds for the termination of activities or bankruptcy of a tourism enterprise. Bankruptcy is the property ruin of an enterprise, the inability of the debtor to pay off his debt obligations established by the court.

Hotels, restaurants, transport companies that actually provide services to consumers are actively involved in the production of tourist services and, on this basis, are classified as productive businesses.