ГЕНЕЗИС ОБЛІКУ РЕЗУЛЬТАТИВНОСТІ ГОТЕЛЬНОГО БІЗНЕСУ З УРАХУВАННЯМ ЗМІН НА ЗАГАЛЬНОДЕРЖАВНОМУ РІВНІ УПРАВЛІННЯ
GENESIS OF THE HOTEL BUSINESS PERFORMANCE ACCOUNTING IN CONDITIONS OF CHANGES AT THE NATIONAL LEVEL OF GOVERNMENT

Summary/Abstract: Introduction. In terms of investment and innovation activity in the tourism industry of Ukraine and the formation of an effective management mechanism at the national level for the domestic hotel industry enterprises are increasingly becoming a characteristic range of additional services. In such circumstances, there is an urgent need to develop new approaches to the consistent improvement of existing accounting concepts to reflect the financial results of the implementation of comprehensive hospitality services. Purpose. This paper, taking into account the genesis of accounting performance of the hotel business, it is proposed to improve the methodological aspects of the financial performance of the hotel on the basis of the result of the subtraction room stock cumulative profit margin segments responsibility services, included in the «packet» services. Methods. Methodological tools determine the internal segment financial results based on use of dual pricing and evaluation of internal financial results of the department of the hotel. Results. Dual pricing causes the formation of internal performance, from the sale of services to residents and property requires specific changes in the organizational aspects of accounting for domestic enterprises hospitality. Conclusion. The result of mapping techniques developed by an author in the system of accounting financial result stands at the proposed transition to the use of sub-accounts to reflect internal financial performance, which in its conceptual framework focuses on yield management system business in a variety of hotel rates.

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