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 in the consumption of material resources has a positive effect on the performance of the 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.

Key words: 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 hotel room stock, 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. The external sources of raising funds in the turnover of the enterprise include leasing, factoring, the issuance of new bonds and shares, government subsidies, and raising 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, the organization of labor and payroll, logistics, product quality management, recruitment and placement of personnel, pricing and investment policy, sales markets and raw materials markets 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.

The state of the material and technical base has a great influence on the activities of the hotel. The material evidence presented to tourists by hotels is varied and well thought out. These are interesting from the architectural or historical point of view of the building of hotel enterprises, 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. An interesting facade finishing solution 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 the appearance of the hotel. 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 to the technical equipment of the rooms. 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. These are central heating, systems: cold and hot water, fire-fighting 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 telecommunication technologies has led to the creation of computerized reservation systems that allow 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 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 new technologies and automation of processes, 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) 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).

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 a volume as to finance the expansion of production and other activities, and also be used to provide material incentives to 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 public needs, ensure the performance of the state's 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.

Exist 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 breakeven point, - the amount of revenue that is necessary in order to cover all the fixed costs of the enterprise. It is an important economic indicator of managerial decision-making 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).

Evaluating 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 other financial results of the hotel enterprise.

Table 6.1

Factors affecting profit

Factors (indicators)	The nature of the impact on profit
Revenue from the sale of services	direct action
Changes in prices for services sold	direct action
Cost of services	reverse action
Selling expenses	reverse action
Management expenses	reverse action
Interest receivable	direct action
Percentage to be paid	reverse action
Other operating income	direct action
Other operating expenses	reverse action
Other non-operating income	direct action
Other non-operating expenses	reverse action

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 associated with the development of production, 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 the 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 non-production facilities, organization and development of subsidiary agriculture, holding recreational, 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 expenses.

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 set of factors of production, non-production factors, circulation funds, finished products, funds on the company's bank accounts, securities, intangible assets of property, income or profits received as a result of selling products and providing 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 of an organizational structure for 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 enterprise is the primary link of the national economy and the level of economic development of the country and the welfare 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, interaction and ways to improve utilization.

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 offering a tourist enterprise, the balance of supply and demand for tourist services, as well as the quality of a tourist product.

3. The most important problem of entrepreneurship in tourism is the analysis of the costs of the enterprise, its profit, gross proceeds 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 determine and establish the financial resources of 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. The market economy 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 the most 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, offer- 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 offer 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 as produce goods. Further, firms' demand for resources collides with the social 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. The highest degree of 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 is the average price of a trip.

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, the 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 owns, manages or manages separate property, 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. Legal entities in IG&T include: business partnerships and companies, cooperatives, closed and open joint-stock companies, 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 calculation is a method of effective management of the economy, based on the comparison in monetary terms of the 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;

·the 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. The lack of qualified management, liquid funds, violations of the regulatory nature and other reasons of an objective and subjective plan may serve as a basis 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 tourism services and, on this basis, are classified as productive businesses.

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 as an integral element of the economic potential of the enterprise is the 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 circulating funds that have a common purpose, but different conditions for 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.

The essence and classification of fixed assets of public catering enterprises 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-production 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; computers; vehicles; tools, production and household equipment and supplies; working, productive and breeding livestock; 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 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.

Introduction
The service industry is a very specific and multifaceted branch of the economy, uniting enterprises that produce both tangible and intangible products-services. This is its difference from other sectors of the economy, which significantly increases the complexity of managing both the industry as a whole and individual service enterprises. In my work, I will try to analyze the economic and organizational activities of such a branch of the socio-cultural sphere as the hotel business.
The relevance of the topic is as follows: in recent years in Russia, the hotel services industry is just beginning to develop and needs to be studied more carefully.
The purpose of the course work is to explore the economics and organization of the hotel enterprise.
Objectives of the course work:

give the concept of hospitality, consider the classification;
highlight the economic foundations for organizing the activities of a hotel enterprise;
on the example of the hotel "River Park" to assess the economic efficiency;

To prepare the course work, data from textbooks, book sources, and Internet resources were used.

1. Theoretical part.
1.1 Overview of the hospitality industry.
Webster's explanatory dictionary defines it as follows: "The hospitality industry is a business area consisting of such types of services that are based on such principles of hospitality, characterized by generosity and friendliness towards guests."
Thus, the hospitality industry is a collection of enterprises that provide various services for the reception and service of guests. This definition is very close to the concept of modern hotel complexes, since they provide not only accommodation services, but also many different related services.
Hotels are classified according to various criteria:
According to the mode of operation, there are hotels of round-the-clock, seasonal and mixed action;
According to the location, there are hotels located in the city, outside the city, roadside, located on the water, etc.
By capacity (number of beds), in domestic practice, it is customary to adhere to the following classification: small - less than 100 places, medium - from 100 to 500 places, large - more than 500 places.
In terms of comfort - from one star (*) to five stars (*****).
There is no single classification of hotels, there are more than 30 of them. In Russia, according to the current legislation, the classification of hotels is carried out by category, each category corresponds to one star, and the higher the category, the more stars. Hotels are classified into five categories, motels into four. In addition to Russia, the star classification is adopted in Austria, Hungary, Egypt, China, France and a number of other countries. For example, in Greece there is a literal designation (A-4*, B-3*, C-2*), in Great Britain there are crowns (4 crowns correspond to 3*), etc.
The description of the level of comfort includes not only an assessment of the state of the hotel's fixed assets, i.e. the material component of the service (hard), but also the quality of service, i. intangible component of the service (soft).
According to the principle of management, hotels are divided into dependent and independent hotels.
Independent hotels are independent hotels that are not part of the hotel chain (have an independent status).
Dependent hotels belong to a hotel chain. The combination of hotels in a chain can be carried out in the form of a hotel purchase by a company, the conclusion of a franchise agreement, the signing of a management contract.
A hotel chain is an association of hotel enterprises that carry out a collective business and are under a single management and control, characterized by its individually recognizable brand, strict adherence to brand values ​​and service names, quality of service and accommodation, its architectural unity in the design of buildings and interiors, regardless of hotel location.
Consider the main advantages that are inherent in these forms of running a hotel business.
Independent businesses are typically small to medium sized family businesses. This determines their main advantages, which include:
Economic easier to control costs and set prices for the services provided;
Financial - complete independence in the management of own and borrowed funds. For example, if you manage to attract investors, then it is easier to manage the funds received, otherwise you can sell some part of the business (for example, one of the hotel buildings), but it is better to lease (returnable) to receive additional funds to support general activities;
Uniqueness - independent hotels are not similar to each other and have unique features, which creates the conditions for their successful operation.
Hotel chains also have certain advantages in organizing and doing business. The economic benefits include:
The scale of the business makes it possible to serve a larger number of tourists (guests) due to their redistribution between the hotels included in the chain;
Centralized supply and marketing provide lower prices for purchased goods through the purchase of large lots at wholesale prices (large wholesale discounts);
Additional financing makes it possible, on the one hand, to obtain additional lending, the amount of which can be quite large, and on the other hand, to mobilize available funds to improve the efficiency of enterprises;
Flexible pricing policy due to general management (maintenance of a common policy) and sufficiently large financial opportunities allow you to adapt to changes in market conditions;
The centralized system of conducting general financial and economic activities helps to reduce the costs of each hotel included in the chain through the use of personnel who deal with centralized management issues at the level of the hotel chain (centralized accounting system, joint marketing research, etc.).
Due to the presence of a centralized system of personnel training in hotel chains, the costs of training the personnel of each individual hotel included in the chain are reduced at the expense of general financial resources; the most qualified and therefore higher paid specialists are involved.
The advantages of hotel chains in the field of marketing, advertising, promotion are undeniable.
Corporate advertising and the distribution of total advertising costs among the members of the hotel chain reduce the advertising costs of each hotel. The brand name of the hotel chain serves as additional advertising for the promotion of each individual hotel.
Another advantage of hotel chains is the use of modern information and computer technologies. A single centralized booking system allows individual hotels to use international booking systems (GDS) and thereby contributes to an increase in the load of all hotels in the chain. Use of unified software products for hotel management, financial and economic activities, accounting, etc. increases the overall efficiency of the entire chain and can significantly reduce the cost of automating the management of a single hotel in the chain.
Thus, hotel chains have more advantages in relation to independent hotels. Therefore, in order to successfully resist hotel chains and compete in the market, independent hotels also unite, create alliances and other forms of cooperation, but at the same time retain their main feature - independent status and specifics.
The modern market of accommodation facilities is also divided into traditional and non-traditional (additional) accommodation facilities. Non-traditional or complementary accommodation facilities have emerged in the last 30-40 years and successfully compete with traditional hotel facilities. Non-traditional include individual accommodation facilities, campsites, yachts, trailers for cars, etc., various forms of collective accommodation, such as shelters, recreation centers.
Traditional accommodation facilities differ from non-traditional ones in two ways. Firstly, they provide a full range of services, while non-traditional ones, as a rule, offer only accommodation. All other services (catering, cleaning, additional services) are either completely absent or can be provided for an additional fee. Secondly, in traditional accommodation facilities, the client is a guest, while in additional facilities, the client acts as the owner or tenant of the property. Therefore, additional accommodation facilities are also called "second home".
In the modern market of accommodation facilities, non-traditional facilities occupy a fairly large sector and successfully compete with traditional accommodation facilities.
The rapid growth of additional accommodation facilities is due to various factors. One of the main reasons is economic factors, which include, on the one hand, the growth of the welfare of society and an increase in the income of the population, and on the other hand, the desire of citizens to insure against inflation by investing their money in real estate. Real estate in the periphery is cheaper than in the center, and it can be used both to satisfy one's own needs for recreation, and for temporary use by those who wish to spend their holidays in the area, which is an additional income for the owner of the property.
The development of non-traditional accommodation facilities is facilitated by the desire of consumers to relax comfortably, in an independent and familiar environment, and on the other hand, the desire to return to nature. From this it can be assumed that the main customers of additional accommodation facilities are, as a rule, domestic tourists, while foreign tourists are the main customers of the hotel industry.
2. Analytical part.
2.1 Economic bases of organizational activity of the hotel enterprise.
In order to carry out economic activities, a hotel company must have certain means, i.e. capital. Capital is a set of funds intended for investment and means of production used in the process of creating products and services, i.e. everything the company owns.
According to the sources of origin, capital is classified into own and borrowed. Equity capital is understood as the valuation of the property of the enterprise, which is wholly owned by it. Borrowed capital - capital, which is formed at the enterprise from external sources in the form of various borrowed funds (credits, loans).
A necessary condition for the conduct of business activities of a hotel enterprise is the possession of a certain set of economic resources or factors of production. In the most general form, they can be divided into two main groups and, accordingly, two main forms of capital can be distinguished:

Physical, or material and material capital (buildings, structures, machines, materials).
Human capital, or labor resources (professional knowledge and practical skills, general knowledge and educational level of the staff).

Intangible capital is subdivided into fixed and circulating capital.
Fixed capital includes fixed assets, intangible assets and long-term financial investments.
Working capital (working capital) is a part of the company's capital invested in its current assets; in other words, the totality of funds in economic circulation. Working capital is used to ensure the reproduction process, they function only in one production cycle and fully transfer their value to the finished product. These include cash, receivables, short-term financial investments, stocks of raw materials, materials, work in progress, finished products, etc. Working capital, presented in cash, is used to create working capital and circulation funds.
Accounting and planning of fixed production assets is carried out both in kind and in monetary (value) forms. In kind, the quantitative (number of machines, equipment, etc.) and qualitative (productivity, capacity, etc.) characteristics of fixed production assets are taken into account. These data are used to calculate the production capacity of the enterprise.
The monetary form of accounting involves the calculation of the total cost of fixed assets. This assessment is necessary for planning the expanded reproduction of fixed production assets, determining the degree of depreciation and the amount of depreciation.
There are several types of monetary valuation of fixed production assets:

At the initial (book) cost;
at replacement cost;
by residual value;
Liquidation value.

The initial (book) value of fixed production assets is the actual price at which the fixed assets were acquired, i.e. the amount of the organization's actual costs for the acquisition, construction and manufacture of fixed assets, with the exception of value added tax and other reimbursable taxes.
According to the initial cost, fixed assets are recorded in the balance sheet of the enterprise, therefore, the initial cost is also called the book value.
The concept of the replacement cost of fixed production assets is due to the fact that in the process of long-term use of fixed assets, a change in their value may occur. As a rule, this is due to scientific and technological progress and the emergence of new types of fixed assets, inflationary processes in the economy, leading to a decrease in the cost of fixed assets. In this regard, it is necessary to periodically reassess the existing fixed assets. At low inflation rates, revaluation can be carried out after a fairly long period of time (10-20 years), at high rates much more often, but not more than once a year (beginning of the reporting period).
Thus, the replacement cost is the cost of fixed assets available to the enterprise, which shows what funds must be spent at the moment in order to build or acquire these fixed assets.
For the revaluation of fixed assets, the index approach is used. This method is the main one, and the indices for recalculating the initial (book) value of fixed assets can be different and are calculated depending on the type and age of fixed production assets.
The revaluation of fixed assets is of great importance, since it can have both a positive and a negative impact on the financial performance of a hotel enterprise.
The positive thing is that the revaluation of fixed assets increases their value, and this allows you to conduct a competent depreciation policy at the hotel enterprise: to modernize existing equipment, technical re-equipment and renewal of fixed assets. Since an increase in the value of fixed assets also leads to an increase in the cost of production, then at a constant price, the amount of taxable profit decreases, and since financial receipts remain unchanged, this is certainly beneficial for the enterprise.
There are also negative aspects of the revaluation of fixed assets. First, an increase in the value of fixed assets entails an increase in the tax on property of legal entities. Secondly, such a change can greatly affect the competitiveness of an enterprise, since if one is guided by the regulatory documents for recalculating the cost of fixed assets, it may turn out that the enterprise has either no profit at all, or it is not enough to obtain positive financial results. As a result, the company will be forced to raise prices, which is not desirable in a competitive environment, or to operate at a loss.
In the process of its functioning, fixed assets wear out and transfer their value to the cost of finished products in the form of depreciation. The residual value of fixed assets is the value of fixed assets at the moment of operation. It is calculated as the difference between the book value of fixed assets and the amount of their depreciation at the time of the assessment, which corresponds to the amount of depreciation charges transferred for the entire period of the fixed assets' service life.
The liquidation value of fixed production assets is the value of fixed assets at the time of their liquidation. As a rule, it has a zero value, but in some cases it can be a positive value.
To calculate the indicators of the use of fixed assets of the enterprise, it is necessary to carry out their valuation either on a specific date or for a certain period. The choice of calculation method depends on the purpose of the valuation: for example, to calculate depreciation charges or determine property tax. Formulas for calculating the cost of fixed assets at the beginning (end) and on average for the period. The cost of fixed production assets at the end of the period F k is calculated by the formula:
F k = F n + F cc - F sb,
where F n - the cost of fixed production assets at the beginning of the period; Fвв - the cost of fixed production assets introduced for a given period; F vyb - the cost of fixed production assets retired (liquidated) for a given period.
Average annual cost of fixed production assets F cp can be calculated in several ways, depending on what data are available for the calculation.
The easiest way to calculate is applied if there are data at the beginning and end of the period. In this case
F cf = F to +F n
2
According to the chronological average formula, the calculation is carried out if there is data on changes in fixed assets for each month:
F cf = 0,5 F n + F 1 + F 2 +…+ F 11 + 0,5 F to
11
where F 1, F 2 … F 11 - fixed assets for February 1, March 1, ..., December 1.
This calculation will be more accurate, but also more time consuming.
The acquisition and renewal of fixed assets is one of the most capital-intensive tasks. Most often, the company's own funds are not enough to solve these issues and the company is forced to resort to lending. However, in addition to taking a loan, there is another mechanism that can be successfully used - this is rent, that is, the acquisition of fixed assets for temporary use. In the hospitality industry, this type of rental is more often used as leasing. But for the successful functioning of a hotel enterprise, only fixed assets are not enough, working capital is one of the constituent parts of the enterprise's property. Working capital and circulation funds form working capital (working capital) to meet the current needs of the enterprise associated with the reproduction process. At the same time, working capital consistently takes various functional forms - monetary, production, commodity. Current assets include several components:

Cash;
Stocks of raw materials;
Costs in work in progress;
Other inventories and costs;
Future spending;
Finished products, goods for resale and goods shipped;
accounts receivable;
Short-term financial investments;
Other current assets.

Cash covers cash on hand, settlement, currency and other accounts of the enterprise.
Inventories include stocks of residual raw materials, basic and auxiliary materials.
Work-in-progress costs consist of work-in-progress and work-in-progress costs.
Other stocks and costs are elements of current assets, showing stocks and costs, unsold products.
Deferred expenses - this is the amount of expenses incurred in the reporting period, but subject to repayment in the following reporting periods by attributing to production costs. (Training, marketing activities, repairs).
Finished Goods and Goods for Resale is the actual production cost of the remainder of finished goods. Goods shipped is an element of current assets reflected in the balance sheet.
Accounts receivable is a debt owed to the customer's enterprise.
Short-term financial investments are investments of the enterprise for a period not exceeding 12 months.
Other current assets include amounts that are not reflected in other elements of current assets, but are inherently related to current assets.
The turnover of working capital is understood as the duration of one complete cycle from the moment of the transformation of working capital in cash into production inventories and until the release of finished products and its sale.
The turnover of working capital depends on many external factors that do not depend on the enterprise, and internal factors on which the enterprise can and should actively influence.
External factors include:

The general economic situation in the country, including the current tax laws, inflation rates;
The dynamics of the dollar;
Solvency of buyers;
The quality of banking services;
etc.................