Management system the sustainable development of enterprise of hotel and restaurant business based on cost monitoring
Purpose – to formulate and justify the optimal system model for managing sustainable economic development of a hotel and restaurant business.
Design/Method/Approach. A theoretical generalization, logical-critical and economic-mathematical analysis patterns of functioning of a business as an economic system, based on systemic, process and target methodological approaches.
Findings. The regularities of the business operating as an economic system are investigated. The system, target and process approaches to managing a business entity by developing a methodology related to the target functions formation of the individual subsystems and processes that make up the business activity are studied to identify patterns of their interaction and achieve an integrated result with the greatest efficiency. A structural-logical model of the control system is formed under the influence of disturbing environmental factors based on the objective functions and established vectors of sustainable economic development of the hotel and restaurant business, taking into account monitoring of its performance.
Practical implications. The research results allow formulating the target management system for the sustainable economic development of the hotel and restaurant businesses based on monitoring costs as elements of the resources consumed, and effectively get adapted to environmental changes through integration of engineering, technology, economics, planning and management methods.
Originality/Value. There was proposed a method for the system formation for managing sustainable economic development of a hotel and restaurant business based on cost monitoring, which, unlike existing ones, based on a set of system, process and target approaches and enables by differentiation processes occurring within the business and establishing patterns of their functional links with indicators of resource costs, provide forecasting and planning of performance.
Research limitations/Future research. These researches are the basis for the subsequent evaluation and prediction of the of the operation efficiency, optimize resource costs of production and commercial activities of business entities, to create a mechanism for sustainable development of businesses.
Paper type – theoretical.
Andrushkiv, V. M., Melʹnyk, L. M. (2016). Kontseptualʹni polozhennya otsinyuvannya rivnya dosyahnennya staloho rozvytku pidpryyemstva [Conceptual provisions for assessing the level of achievement of sustainable enterprise development], Materialy Vseukrayinsʹkoyi naukovo-praktychnoyi konferentsiyi «Aktualʹni problemy ta perspektyvy staloho rozvytku pidpryyemstv ta rehioniv Ukrayiny», Dnipropetrovsʹk, DHU, 122 – 124 (in Ukrainian).
Balakireva, O. M., Heyets’, V. M., Sidenko, V. R., et al (2014). Tsinnisna skladova modernizatsiyinykh protsesiv u suchasnomu sotsiumi Ukrayiny: monografiia [The value component of modernization processes in contemporary society of Ukraine: monograph], IEP NAN Ukrayiny, Kyiv (in Ukrainian).
Bobrova, O. S., Malaykina, I. V. (2018). Ustoychivoye razvitiye: kak yego ponimayut energeticheskiye kompanii [Sustainable development: how energy companies understand it], Vestnik YUUrGU, Seriya «Ekonomika i menedzhment», Т. 12, 1, 63–79 (in Russia).
Bobrovsʹka, O. (2016). Stalyy rozvytok rehioniv Ukrayiny: problemy i shlyakhy yikh rozvʺyazannya [Sustainable development of Ukrainian regions: problems and ways of solving them], Publichne upravlinnya: teoriya ta praktyka: elektronyy zbirnyk naukovykh pratsʹ, 1 (15), URL: http://www.dridu.dp.ua/zbirnik/2016-01(15)/15.pdf (in Ukrainian).
Chajkivs'kyj, I. A. (2014). Mekhanizmy zabezpechennya staloho rozvytku silʹsʹkohospodarsʹkykh pidpryyemstv [Mechanisms for providing sustainable development of agricultural enterprises]. Naukovo-vyr. zhurnal “Innovatsijna ekonomika”, 6 (55), 108-114 (in Ukrainian).
DSTU ISO 9000-2001. Systemy upravlinnya yakistyu. Osnovni polozhennya i slovnyk [Quality management systems. Essentials and Dictionary]. URL: https://dnaop.com/html/41056/doc%D0%94%D0%A1%D0%A2%D0%A3_ISO_9000-2001.
Ekonomicheskiy slovar' (2018). [Economic Dictionary] / Ed. A.I. Arkhipova. M.: Prospekt, 672 (in Russia).
Goncharov, A. V. (2015). Ustoychivoye razvitiye regiona: potentsial, faktory, kriterii, indikatory [Sustainable development of the region: potential, factors, criteria, indicators], Kazanskaya nauka, Kazan', 1, 53-57 (in Russia).
Holzmann, R., Paul, R., Dorfman, H. (2015). Pension Systems and Reform Conceptual Framework / World Bank.
Kharazishvili, Y. M., & Lyashenko, V. I. (2017). Problemy otsinky ta intehralʹni indeksy staloho rozvytku promyslovosti Ukrayiny z pozytsiy ekonomichnoyi bezpeky [Problems of assessment and integral indices of sustainable development of the industry of Ukraine from the standpoint of economic secure], Ekonomika Ukrayiny, 2, 3-23 (in Ukrainian).
Kravchenko, T. A. (2015). Natsionalʹna systema indykatoriv staloho rozvytku yak vazhlyvyy instrument provadzhennya derzhavnoyi polityky u sferi realizatsiyi stratehiyi staloho rozvytku «Ukrayina – 2020» [National System of Sustainable Development Indicators as an Important Instrument for State Policy Implementation in the Sustainable Development Strategy "Ukraine 2020"], Universytet·sʹki naukovi zapysky, Khmelʹnytsʹkyy : KHUP, 1 (53), 257-266 (in Ukrainian).
Kyrych, N. B., Spivak, S. M. (2018). Indykatory staloho rozvytku rehionu [Indicators of sustainable development in the region], Materialy Mizhnarodnoyi naukovo-tekhnichnoyi konferentsiyi «Fundamentalʹni ta prykladni problemy suchasnykh tekhnolohiy», Ternopilʹ (in Ukrainian).
Lyashenko, V. I. (2014). Finansovo-rehulyatorni rezhymy stymulyuvannya ekonomichnoho rozvytku: vvedennya v ekonomichnu rezhimolohiyu: monohrafiya [Financial and Regulatory Regimes for Stimulating Economic Development: Introduction to Economic Regime: Monograph], NAN Ukrayiny, In-t ekonomiky prom-sti, Donetsʹk, 370 (in Ukrainian).
Medvidʹ, M. Y. (2016). Metodolohichni osnovy ekonomichnoho rehulyuvannya rehionalʹnoho rozvytku: avtoref. dys. na zdobuttya dok. ekon. nauk [Methodological bases of economic regulation of regional development], Chernihiv, 42 (in Ukrainian).
Menda, R. (2014). The role of a Manufacturing Audit in crafting the production system. International Journal of Operations&Production Management, 9, 931.
Miltenburg, J. (2013). Manufacturing Strategy: How to Formulate and Implement a Winning Plan, Productivity Press, Portland, OR, 214.
Nechayev V. I., Mikhaylushkin P. V. (2016). Ekonomicheskiy slovar' [Economic Dictionary], Krasnodar: Prosveshcheniye-Yug, 463.
Paton, B. E. (Ed.) (2013). Natsional’na Paradygma Stalogo Rozvytku Ukrainy [National Paradigm of Sustainable Development of Ukraine], Kyiv, In-t ekonomiky pryrodokorystuvannya ta staloho rozvytku NAN Ukrayiny, 72 (in Ukrainian).
Roland, C., Atamer, T., Nunes, P. (2015). The Dynamics of International Competition. From Practice to Theory. London, 29-36.
Rossik, Y. Y., Klyuyev, F. V. (2015). Tolkovyy slovar' ekonomicheskikh terminov i ponyatiy [Explanatory Dictionary of Economic Terms and Concepts], M.: Feniks, 160 (in Russia).
Tomialojts, L. (2015). Stalyy rozvytok: superechnistʹ osnovnykh pidkhodiv [Sustainable development: the contradiction basic approaches], Elektronnyy resurs, URL: http://ecoethics.ru/neobhodimost-v-strogoy-ohrane-krupnyih-uchastkov-evropeyskih-lesov (in Ukrainian).
Vasylenko, V. A. (2014). Ynnovatsyy y kreatyvnostʹ na predpryyatyyakh kak ymperatyv stabylyzatsyy ékonomyky: "Natsionalʹna ekonomika v umovakh formuvannya novoyi finansovo-ekonomichnoyi arkhitektury svitu: monohrafiya" [Innovations and creativity at enterprises as imperative of stabilization of economy: "National economy in the conditions of formation of new financial and economic architecture of the world: monograph"], Poltava, PUET, 320, 207 - 232 (in Ukrainian).
Volkova, L. V. (2016). Formirovaniye mekhanizmov ustoychivogo razvitiya promyshlennogo predpriyatiya (na osnove retsirkulyatsii izdeliy): avtoref. dis. dok. ekon. nauk [Formation of mechanisms for sustainable development of an industrial enterprise (based on product recycling)], Novosibirsk (in Russia).
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
The authors agree with the following conditions:
1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
2. Authors have the right to complete individual additional agreements for the non-exclusive spreading of the journal’s published version of the work (for example, to post work in the electronic repository of the institution or to publish it as part of a monograph), with the reference to the first publication of the work in this journal.
3. Journal’s politics allows and encourages the placement on the Internet (for example, in the repositories of institutions, personal websites, SSRN, ResearchGate, MPRA, SSOAR etc.) manuscript of the work by the authors, before and during the process pf viewing it by this journal, because it can lead to a productive research discussion and positively affect the efficiency and dynamics of citing the published work (see The Effect of Open Access).