Keywords
costs
revenues
hotel and restaurant complex
management
How to Cite
Abstract
The organization of hospitality and catering services is a key factor in ensuring the quality of life. The article is devoted to testing the hypothesis about the feasibility of using process-oriented budgeting in the management of hotels and restaurants. Incomplete and insufficient information in the application of the budget system becomes a key factor in the inefficiency of the management system and miscalculations in decision-making by managers. In the work of budgeting is considered as an element of the method of management accounting. It is indicated that in the management of hotel and restaurant complexes today special attention is paid to the distribution of resources, rather than activities that create new value. In this regard, there are a number of significant difficulties associated with the binding of budget resources to structural units, which makes it difficult to coordinate the management of the enterprise. The use of process-oriented budgeting in the approach to budgeting as a method of activity management focuses on activities and their relationship with the achievement of strategic goals. However, the method of costing is important, based on the characteristics of the services of hotel and restaurant complexes, based on the detection of variations in processes caused by specific requirements or conditions (features) of individual products and services. Variants of the strategy of introduction of the functional-cost analysis which realization is a condition of transition to process-oriented budgeting are offered. The principles of planning budgets by processes are considered. The authors propose the use of the method of process-oriented budgeting in the management of hotel and restaurant enterprises. The introduction of the methodology will improve the policy of corporate business management in the field of hospitality. Further prospects of research in the direction of organization of management and pricing on the basis of calculation are defined.
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