ACCOUNTING PROVIDING FOR SPECIALIZED ASSETS MANAGEMENT OF HOTEL BUSINESS ENTERPRISES

Abstract

The article examines the theoretical, methodological and applied aspects of improving the management of specialized assets of hotel enterprises. The relevance of the topic is due to the strengthening of competition in the field of hospitality, the growing role of the material and technical base in the formation of a unique market offer, and the need to increase the efficiency of the use of assets that have a limited possibility of alternative application. In modern conditions, it is precisely such assets that largely determine the quality of the hotel product, the level of service and the investment attractiveness of the enterprise. The purpose of the study is to substantiate and systematize key areas of improvement in the management of specialized assets, taking into account the requirements of financial accounting, economic analysis and strategic management of the company's value. In the process of research, the essence of specialized assets as objects of fixed assets, characterized by functional uniqueness, close connection with a specific model of providing hotel services and low liquidity in the open market, was clarified. It is shown that current approaches to their accounting display and evaluation do not fully take into account the economic specificity of such assets, which leads to information distortions in financial reporting and a decrease in the quality of management decisions. The need to apply a systematic approach that covers the full cycle of asset management is substantiated: from their identification and initial recognition to evalu-ation, depreciation reproduction, control of use efficiency and investment decision-making. A complex of interrelated directions for improving the management of specialized assets of hotel enterprises is proposed. In particular, the need to formalize the criteria for their identification based on functional uniqueness, degree of irreplaceability and impact on income formation is determined. The expediency of improving methodical approaches to fair value assessment in the absence of an active market by combining cost and income approaches, taking into account the specifics of the use of objects within a specific business model, is revealed. The need to apply a component approach to depreciation, which provides a more accurate reflection of the process of consumption of economic benefits from the use of assets, is sepa-rately substantiated. An important direction is the implementation of the system of indicators of the efficiency of the use of specialized assets, which allows assessing the level of their loading and contribution to the formation of operating income in terms of functional divisions. The significance of the digitalization of management processes has been proven, in particular the use of asset management information systems and technologies for automated monitoring of the technical condition, which ensures the transition from a reactive to a predictive service model. Particular attention is paid to strengthening the investment approach to asset management, which involves considering them as a source of added value formation of the enterprise and an object of strategic management. The expediency of ensuring functional flexibility in the use of assets through their repurposing and multifunctional application is also considered. The results of the study show that the integration of the proposed directions allows to significantly increase the accuracy of the evaluation of specialized assets, the efficiency of their use and the quality of management decisions. This forms the prerequisites for the transition to a value-oriented model of hotel enterprise management, increases its adaptability to changes in the market environment and contributes to strengthening long-term competitive positions.