Система управління сталим розвитком підприємства готельно-ресторанного господарства на основі моніторингу витрат

Abstract

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.