Profit of the hotel enterprise and its distribution. Material resources of catering establishments and hotels, their composition and importance in economic activity Economics of a hotel enterprise lecture notes
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 of material resource consumption rates has a positive effect on the indicators of 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.
Keywords: 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 number of rooms in a hotel enterprise, 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.
Improvement reserves financial condition enterprises can be identified using marketing analysis to study supply and demand, to study sales markets and draw up on this basis the optimal structure of production and the formation of 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 overhaul production program hotel enterprise, organization of work and accrual wages, material and technical supply, product quality management, selection and placement of personnel, pricing and investment policy, sales markets and raw materials markets for 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 buildings of hotel enterprises that are interesting from an architectural or historical point of view, 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.
Appearance building has great importance for guests when choosing a place of accommodation. 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, so the quality of engineering and technical support services are also named as part of the factors influencing 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 telecommunications technology has led to the creation of computerized reservation systems that enable users to make online reservations in accommodation facilities. Global systems distributions provide access to millions of users: the consumer can independently create a tour package for himself, make the necessary reservation 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 for the logistics (supply) of hotels on present stage 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 process automation, as well as expand the range of additional services, which in turn are the most important factor increasing hotel profits;
3) logistics should be aimed at improving the quality of service through the purchase of goods High Quality 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 ones. 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).
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Introduction
For the successful operation of a hotel enterprise, the provision of a range of basic and additional services, hotels must have the equipment and inventory necessary for operation (furniture, dishes, bedding, carpets, detergents, etc.), and also have at their disposal such means of operation , which can provide a certain set of utilities that are mandatory for servicing hotel residents (heating, lighting, water supply). Consequently, in the process of its functioning, the hotel requires a whole range of material and technical means, as well as resources such as fuel, water and electricity.
The successful solution of these issues is intended to be provided by the logistics service in the hotel, which calculates the needs of the hotel in various materials, and also determines the sources of their coverage.
1. Essence and meaninglogistictoth security (MTO) in modern conditions
In order to provide the hotel with the materials it needs in accordance with the identified needs, the material and technical supply of the hotel is organized. Its task is to determine the hotel's need for material and technical resources, to find ways to cover this need, as well as to monitor the correct use of material and technical resources and help save them. All these functions are performed by the hotel's logistics department.
It should be noted that quite recently, in the days of a centrally planned economy, MTS was a process of planned provision of the national economy. At that time, enterprises (in particular hotels) did not independently plan logistics in accordance with their needs, but plans for the supply of all enterprises in the country were developed centrally by special state bodies - the State Planning Commission, the USSR State Committee for Logistics. It happened in the following way. Hotels began to develop logistics plans before the start of the planning period, based on reports from higher organizations of preliminary limits. The plans consisted of preliminary calculations (applications) for all types of needs: operation, maintenance and overhaul, capital works. Applications were submitted to a higher organization, which compiled consolidated applications for all enterprises and organizations subordinate to it and sent them to local planning bodies and the logistics department of the executive committee of the local Council of People's Deputies, as well as to the Ministry of Housing and Communal Services of the Union Republic. Final planned calculations were drawn up after receiving from the parent organization an assignment on the volume of services and data on allocated funds for funded and planned resources.
With such a system of planned resource allocation, often the hotels did not receive the materials they needed, it also happened that the materials that were distributed to them did not find use, since there was no real need for them in the hotel. Also, all the material resources that came to the hotel were more or less typical, that is, exactly the same furniture, bedding, dishes, etc. came to other hotels. And if the hotel wanted and had the material opportunity to purchase better materials in accordance with its actual needs, it could not do this without a corresponding order "from above". After the collapse of the USSR, the system of planned logistics also collapsed. Hotels have gained economic independence and now the concept of "planning" has a different meaning. The need for planning in modern hotel enterprises stems from a large number of competitive enterprises that are increasing during the period of a market economy, a variety of possible forms of enterprise management, the presence of numerous structural divisions within an enterprise, close intercompany ties with suppliers of various goods (products, equipment, etc.) and firms - agents involved in the process of customer service, as well as from the requirements of scientific and technological progress - quickly take into account and master the latest achievements of science and technology. Also, in the market conditions, hotel enterprises have the right to choose a supplier, and hence the right to purchase more efficient material resources. This forces the hotel supply staff to carefully study the quality characteristics of products manufactured by various suppliers.
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 automation, new technologies, 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) MTO should be aimed at improving the quality of service through the purchase of high quality goods for the most complete customer satisfaction;
4) MTO should be aimed at increasing labor productivity;
5) the MTO plan should be aimed at saving material resources
6) as well as the MTO plan should be directed to the implementation of the profit plan;
As noted above, the hotel's logistics plan is developed by a special department in the hotel's accounting department, which includes two main departments - purchasing management, and warehouse management. They are given the following tasks: organization of control over the supply in terms of volume and assortment in accordance with the concluded agreements; compliance with the norm and structure of commodity stocks; finding ways to reduce commodity losses during storage and transportation. But it should be noted that the most important responsibility of this department is to develop a plan for the logistics of the hotel.
MTO plan of a hotel enterprise is its material balance, which summarizes all the calculations of the need for material resources necessary to ensure the production process (expenditure part), the availability of balances for the planned period, and also determines the sources of supply (incoming part). The main indicators of the MTO plan, as well as the relationship between them, can be displayed by the following equation:
Rpen + Znor = Oozh + E + V, where
Rpen
Znor - stocksnormalized;
Oozh- expected balances, i.e. actual stocks that exist in the hotel for a certain period;
E- saving
AT- import plan.
The left side of the equation displays the total need for material resources, the right side shows the sources of covering this need.
The process of developing an MTO plan includes the following steps:
calculation of the need for material resources for production and operational needs;
based on existing needs, the norms of the reserves of resources necessary for the smooth functioning of the hotel enterprise are calculated;
3) then the sources of covering the need for material resources are determined, a plan is developed for importing materials from outside.
So, the plan for the logistics of the hotel is its material balance, which summarizes all the planned calculations of the need for material resources necessary to ensure the production process (expenditure part), the availability of balances for the planned period, and also determines the sources of supply (incoming part).
A consolidated logistics plan that takes into account the total need for materials for all the needs of the hotel enterprise, including the formation of stocks, as well as sources for covering the enterprise's need for materials, usually takes the following form:
Table 1. Logistics plan for the hotel
List of materials and equipment |
Unit of measurement |
Expected balance at the beginning of the planning period |
Needs in the planning period |
Planned stock in the planning period at the end of the year |
To be prepared for the planned period |
Supply source |
Amount, thousand UAH |
|||||||||||
Total for a year |
including quarters. |
By quarters |
||||||||||||||||
Calculation of the need for various types of material resources
One of the most important stages in the development of an MTO plan is to determine the need for material resources for the upcoming planning period. Calculations of the need for material resources are based on specific consumption rates. Under specific consumption rate materials, fuel, water imply the maximum allowable consumption per unit of measurement. Depending on the types and purpose of material resources, a unit of production (services), the capacity of an object, and the volume of a building are taken as a unit of measurement.
Part of the material resources used in the operational activities of the hotel cannot be accurately rationed due to the diversity of their types and use in small quantities. These are lubricants, cleaning and other operational auxiliary materials. When planning them, they are guided by data on the actual consumption for the previous period, and also take into account factors that contribute to reducing costs and reducing their cost through the use of new, more efficient synthetic materials.
The total needs of the hotel in material resources for production and operational needs is calculated by the following formula:
Rpen \u003d Rosn + Rpc + Rren + Rcap.str., where
Rosn- the needs of the main production of the hotel enterprise. This includes the material resources necessary for the hotel to provide a complex of basic services to customers. These are furniture, electric lighting fixtures, carpeting, bedding, dishes, detergents, hospitality items and much more.
ROC- the needs of auxiliary shops of the hotel. These include a hairdresser, a beauty parlor, a swimming pool, a sauna, a greenhouse, etc.
Rren- the need for material resources for repair and maintenance needs. This includes requirements for water, building materials, spare parts and electricity.
Rcap.st.- the need for materials for the implementation of major repairs (if necessary).
There are several methods for calculating the needs of a hotel in material resources.
Direct account method - when using this method, the need for material and technical resources is calculated based on the specific standard costs of materials per unit of operational services. The calculation is made according to the following formula:
Ri = Ni* B, where
Ri- need for the i-th material;
Ni- consumption rate of the i-th product per unit of service;
B- scope of services provided.
Consider the calculation of the need for materials, fuel, water and electricity based on this technique.
In hotels, fuel is used for space heating and hot water supply. Its consumption is calculated based on the external volume of the hotel building and the established consumption rate per 1 m3 of the building according to the formula:
R = HAt, where
H- standard fuel consumption rate per 1 m3 of a building for the entire heating season for a given area:
At- the volume of the heated building according to the external measurement, mі.
Norms of fuel consumption for heating are differentiated depending on the gradation of the cubic capacity of the building and the area.
Example. It is necessary to calculate the amount of fuel for heating the hotel.
The volume of the building according to the external measurement is 6000 mі. For this area, the standard fuel consumption rate for the heating season for buildings with a volume of 5001 - 10000mі is 4.02 kg per 1mі. Therefore, the heating of the hotel will require conventional fuel 6000 · 4.02 \u003d 24.12 tons. To convert it into a natural amount of conventional fuel, it is divided by the conversion factor of the type of fuel used by the hotel.
For example, the fuel is coal, which has a conversion factor of 0.84. Then the amount of coal required for heating the hotel will be 24,12 : 0.84 \u003d 28.7 tons.
To determine the hotel's need for fuel for hot water supply at a rate of 2.1 kg per 1 service and an annual program for the provision of services, conditionally equal to 28,000 place-days, this number must be multiplied by the standard fuel consumption rate for the service: 28,000 2.1 = 58 ,8 t. In terms of coal of the specified grade, fuel will be required 58,8 : 0.84 = 70 tons. Thus, for all the needs of the hotel, coal is needed 24.12 + 70 = 94.12 tons.
In order to determine the amount of fuel consumed in physical terms, the received amount of conventional fuel is divided by the corresponding conversion factor of the type of fuel used by the hotel.
After determining the total amount of natural fuel required for the operational needs of the hotel for the planned period, its cost is calculated. The amount of fuel is multiplied by the price per unit. The price includes all costs associated with the transportation and storage of fuel,those.take into account all costs ex-warehouse of the hotel. The calculation of the need for fuel, as well as for other material resources, is made up for a year with distribution by quarters.
The need and cost of water is calculated in the same way as fuel, based on the current specific consumption rates for one service. Water consumption rates in hotels are set depending on the placement of washing facilities (orcranes). Hthe required total amount of water for the planned period is determined by multiplying the corresponding specific rate of water consumption by the planned volume of place-days.
Example. The hotel with 300 beds has 250 rooms, of which 240 are equipped with bathrooms. Service holiday program for the planning period is 150,000 place-days. In accordance with the current standards, the water consumption for one service for this hotel is 200-2 50 l. Assuming an average water consumption for the service in the amount of 220l. or 0.22mі., calculate the total water consumption for the hotel for the planned period: 150,000 0.22 = 33,000mі.
The cost of water is calculated by multiplying the amount required for the planned period by the current tariff, summed up with the sewerage tariff.
Electricity in hotels is used for lighting (lighting), as well as for the operation of electric motors (power plants) and electrical appliances. Its need is calculated separately for each type. When calculating the need for lighting electricity, the number of light points and their power (in watts), as well as the average number of hours of burning in the planned period, are taken into account.
Example.250 lamps are used to illuminate the hotel premises, including 70 lamps of 75 W, 110 lamps - 100 W each, and 70 - 60 W each. On average, the number of hours of burning them per day is: 45 lamps of 75 W -10 o'clock; 25 to 75 W - 12h.; 50 lamps of 100 W - 14h., 60 by 100 -16 o'clock; 70 to 60 W - 17 h.
Thus, per day, these lamps consume (45 0.075 10) + (25 0.075 12)+(50 0.1 14)+(60 0.1 16)+
+(70 0.06 17)=293.65 kWh of electricity.
Multiplying the daily electricity consumption by the number of days the hotel operates, we determine its need for the entire planned period (year, quarter, month). To accurately determine the need for lighting electricity for individual quarters, the calculation is carried out for each quarter, taking into account the different duration of lamp burning depending on the season.
The hotel's need for power electricity is determined in the same way as for lighting, given that the objects of calculation are the installed engines and their power. The need for electricity for the operation of electrical appliances (vacuum cleaners, irons, hair dryers, televisions, computers, etc.) is calculated based on the number of use of them and the rate of electricity consumption for their operation.
The cost of electricity is determined by multiplying the amount of lighting and power electricity required for the planned period in kilowatt-hours by the current tariff.
Specific consumption rates for auxiliary materials (soap, powder, paste, brushes) are developed in each hotel separately on the basis of a reporting and statistical method, i.e. based on actual costs in the previous period, taking into account their possible reduction. Norms are set for a unit of work, services. In accordance with the standards established by this method, the need for auxiliary materials for the planned period is calculated. For a more correct determination of it, it is necessary to analytically study the consumption data for a number of years, which makes it possible to identify possible reserves for saving auxiliary materials.
2. Calculation of stocks of material resources and methodologytheir rationing
material equipment stock hotel
To ensure normal operation, the hotel must have available material resources not only in the amount necessary for its daily needs, but also have a certain reserve. In this regard, in terms of material supply, along with calculations of the current needs of material resources, the size of the necessary reserves and their balances at the beginning and end of the planning period are also taken into account.
The stock of materials located at the enterprise consists of three parts: current stock, due to which uninterrupted provision of the hotel with materials in the period between successive deliveries is achieved, guarantee (insurance) stock, created by the hotel enterprise in case of violation of normal delivery times: and preparatory reserve, which is created at the time of unloading the material, the implementation of quantitative and qualitative acceptance, preparation for consumption.
In order to determine the size of the current stock, all materials are divided into four groups:
materials that are constantly and systematically consumed in significant quantities, received in transit, with an average monthly consumption exceeding the order or transit rate, as a result of which there is a need for regular large deliveries;
materials received in transit, the delivery of which, according to the conditions of work of suppliers, is made once a quarter, half a year or a year and is timed to a certain month of this period;
materials received in transit, the average monthly consumption of which is less than the order or transit norm;
materials obtained from marketing and supply bases.
For each of these groups, the interval between two successive deliveries is defined differently.
For materials assigned to the first group, the interval is set on the basis of standard contractual delivery times for the previous period, taking into account the emerging changes in the organization of supply.
For materials of the second group, delivery intervals are accepted based on the working conditions of suppliers in 90, 180 or even 360 days. For the materials of the third group, the delivery interval is determined by dividing their transit rate by the average daily requirement for materials.
According to the materials of the fourth group, the delivery interval is determined by the appropriate size of the batch of materials delivered to the hotel enterprise.
In the first case, the average balance of materials is equal to half the delivery time, and the delay ratio of materials in stock To h will be 0.5.
In the second case, the average stock depends on the timing of consumption of materials. If the frequency of consumption of materials is determined in 10 days, in equal shares, then the coefficient of retention of materials in stock will be:
Thus, the current stock of materials Z current is equal to the supply interval And n, multiplied by the average daily need for materials M with and by magnitude To h:
So, the current stock should provide the hotel enterprise with the appropriate amount of material resources necessary for its production activities for the period between two successive batches of supplies.
However, supply interruptions and disruptions can occur due to meteorological or other unforeseen conditions. In case of such failures, the hotel creates a second type of stock - insurance. When determining the safety stock, one should carefully consider its limit size (the period for which it is created), since its overestimation leads to a “freeze” of material and monetary resources.
Method of rationing stocks of material resources.
First of all, in order to understand the essence of the rationing of stocks of material resources, it is necessary to define the stock rate. Under stock rate it should be considered such a planned minimum amount of material resources that the enterprise must have for the normal process of logistics. A characteristic feature of the norms of inventories is the variability of their main - the current part. Therefore, there are maximum, minimum and average stock rates.
The maximum stock rates will be when the current part of the stock reaches the highest value. These norms are established by summing up the maximum current stock, as well as preparatory and insurance stocks.
The minimum norms of stocks will be at the moment of complete depletion of the current stock. They are defined as the sum of preparatory and insurance stocks.
Average stock rates are used in supply plans and are called carryover stocks. They are found by summing up half of the maximum current stock, as well as preparatory and insurance stocks, taken in full.
Let's consider two main methods of rationing of material and technical resources.
Method of technical and economic calculations.
According to this technique, the current stock is defined as half of the average delivery interval (ω1) between two successive deliveries.
Ztek =Ѕ t1
The average delivery interval, in turn, is found by the following formula:
t1 - actual delivery intervals, days
Q - the amount of supplied material resources according to the delivery intervals (in physical units).
Safety stocks are established on the basis of the weighted average deviation of delivery intervals exceeding the average interval. This method is based on taking into account the actual delivery intervals over the past period of time. Insurance reserves in this case are determined by the formula (in physical units):
where p is the average daily consumption;
t - actual delivery intervals exceeding the average delivery interval tav;
B-values of incoming batches of material corresponding to intervals tf;
n - the number of deliveries with an interval exceeding the average.
The need to take into account only those supplies whose intervals are higher than the weighted average is argued by the supporters of this method by the fact that safety stocks are not needed if the supply intervals are equal to or less than the weighted average.
More reasonable is the method of finding the safety stock by the standard deviation of the actual intervals (x) from the average (x) according to the formula known in statistics
m - frequency (amount of material received).
If it is impossible to build a distribution series, then a more simplified method can be used for calculation:
n is the number of deviations from the intervals taken into account.
The root-mean-square deviation can be used to establish the norm of the safety stock, depending on the required degree of guarantee of providing production with materials. In this case, the dependence known in statistics is used, in which x ± y provides production that guarantees 65%, x ± 2y - 96.4%, x ± 3y - 99.4%.
The relative value of preparatory stocks is determined by the time required to carry out operations to prepare materials for use. Usually it is set in the amount of 12 to 24 hours. This time is enough for sorting the received materials, organizing the quantitative and qualitative acceptance of materials, for sorting and unpacking and giving the materials and goods a marketable appearance. For example, the hotel received new dishes. It is clear that in packaged form, it cannot immediately go into use. Therefore, it takes some time for the hotel staff to receive it, unpack and complete it.
The total stock is defined as the sum of the current, insurance and preparatory stocks:
Ztot = Ztek + Zstr + Zpodg
Economic- mathematic method.
This method is used to calculate the optimal schedule line. The optimal batch for the supply of a given type of material resource is understood as such a batch size at which transportation costs per unit of resources, as well as the costs of its maintenance and storage, will be minimal.
It is calculated according to the formula:
2V - doubled annual consumption;
FROM? - transportation costs per unit (ton, kg);
C - maintenance and storage costs per unit.
So, inventory rationing is a very important step in developing a hotel MTO plan. From the right dimensions various kinds stock depends on the continuity of the hotel.
3. Sources of coverage of material needsresources
The planned need for materials for consumption is covered by the expected balances at the beginning of the planning period, internal resources (which are formed by saving materials) and the amount of import from outside.
The value of the expected balances at the beginning of the planning period is determined by the formula:
Oozh=Of+Vozh-Rozh, where
Oh - expected balance;
Of- the actual balance on the first day of the month in which the supply plan was developed (reporting data);
Vozh- the expected receipt by the enterprise for the period from the date on which the actual balance is taken, and before the beginning of the planning period;
erysipelas- expected consumption for the same period.
Establishing the amount of import of materials from outside can be determined by developing a balance of logistics according to the formula:
Rpen + Znor = Oozh + E + V, where
Rpen- the need for material resources for production and operational needs;
Znor - stocksnormalized;
Oozh- expected balances;
E- saving materials, due to the mobilization of internal resources;
AT- the amount of imported materials from outside.
Hence, the amount of imported materials from outside is determined by the following formula:
B \u003d Rpen + Znor - Oozh - E
At this stage, contracts are concluded with suppliers that regulate the terms of delivery: volume, quality, price of goods, form of payment, delivery time, liability for violation of the terms of the contract.
When choosing suppliers, a number of factors should be taken into account: territorial remoteness and promptness of deliveries, compliance of the production capacity of suppliers with the needs of the enterprise in material resources, their quality, price, payment terms, the possibility of granting a loan, etc. Preference is given to the partner provided by Better conditions with minimal cost. The successful selection of a supplier depends on how the hotel can analyze its performance in terms of quality, delivery and price. These components are considered in the selection in the first place.
Deliveries of material resources to the enterprise are carried out through economic ties. Economic ties represent a set of economic, organizational and legal relationships that arise between suppliers and consumers of the means of production. A rational system of economic relations presupposes the minimization of production and distribution costs, the full compliance of the quantity, quality and range of supplied products with the needs of production, the timeliness and completeness of its receipt.
Economic relations between enterprises can be direct and indirect (indirect), long-term, and short-term.
Direct are links in which relations for the supply of products are established between manufacturers and suppliers directly, directly.
mediated connections are considered when there is at least one intermediary between these enterprises. Deliveries of products to the consumer can be carried out in a mixed way, i.e. both directly and through intermediaries (distributors, jobbers, agents, brokers)
Distributors and jobbers- These are firms that sell on the basis of bulk purchases from large industrial enterprises - manufacturers of finished products. Distributors, unlike jobbers, are relatively large firms that have their own warehouses and establish long-term contractual relationships with industrial enterprises. Jobbers, on the other hand, buy individual large quantities of goods for quick resale.
Agents and Brokers- these are firms or individual entrepreneurs who sell the products of an industrial enterprise on the basis of a commission.
Direct economic relations for enterprises are the most economical and progressive compared to indirect ones, since they, excluding intermediaries, reduce document flow, strengthen relationships between suppliers and consumers. Deliveries of products become more regular and stable.
Indirect economic ties are less economical. They require additional costs to cover the costs of the activities of intermediaries between consumer enterprises and manufacturers.
The need for indirect connections is explained by the fact that direct connections are beneficial and expedient in the conditions of consumption of material resources on a large scale. If enterprises consume raw materials in small quantities that do not reach the transit form of shipment, then in order not to create excess stocks at enterprises material assets, communications are also expedient through the services of intermediaries.
Both direct and indirect links can be long-term and short-term. Long-term economic ties are a progressive form of material and technical supply. In this case, enterprises have the opportunity to develop cooperation with suppliers on a long-term basis.
The classification of links into direct and indirect is closely related to their division according to the forms of organization of product deliveries. From this point of view, there are transit and warehouse forms of supply.
At transit form of supply material resources are moved from the supplier to the consumer directly, bypassing the intermediate bases and warehouses of intermediary organizations. In addition, the company, receiving the material directly from the supplier, speeds up delivery and reduces transportation and procurement costs. However, its use is limited by transit norms of leave, less than which the supplier does not accept for execution. The use of this form of supply for materials with little demand leads to an increase in inventory and associated costs.
In the warehouse form, material resources are brought to the warehouses and bases of intermediary organizations, and then shipped from them directly to consumers.
It is advisable to use the transit form in cases where consumers require material resources in large quantities, which makes it possible to ship them in full-load wagons or other means of transport.
With the transit form of importation, costs are significantly reduced, and the speed of circulation increases, the use of vehicles improves.
Warehouse form of supply plays a big role in providing small size hotels. It allows them to order the necessary materials in quantities less than the established transit norm, which is the minimum allowable total quantity of products shipped by the manufacturer to the consumer in one order. With the warehouse form of supply, products from the warehouses of intermediary organizations can be imported in small batches and with greater frequency, which helps to reduce the stock of material resources from consumers. However, in this case, the latter bear additional costs for warehouse processing, storage and transportation from the bases of intermediary organizations.
Also, in the practice of the world economy, there are several methods of supplying material resources that ensure the rational supply of enterprises with material resources. The most interesting of them is the "just in time" method (just - in - time), first proposed by one of the Japanese firms. The essence of the method lies directly at the moment when they are needed, and in the amount calculated for a specific period of time. With this method, a rhythmic, uninterrupted supply of the enterprise with material resources and their effective use during the production process is ensured.
I would like to note that at present, with the development of technologies and the formation of appropriate alliances, there is a certain rise in the field of electronic procurement for the supply of hotel complexes. For example, a joint venture between Hyatt Hotels and Marriott International called Avendra (http://www.avendra.com) last month began beta testing an online purchasing system for 16 hotels, and the PurchasePro electronic marketplace (http://www.purchasepro .com) recently announced the launch of a number of hotel chains, which include more than 3 thousand hotels. In addition, Wyndham International is set to launch a consortium buying group of hotel management companies this year, and GoCo-op, the technology provider of Avendra and Wyndham, is also in talks with two other major hospitality companies.
According to observers and analysts, this increase in activity is due to the fact that the industry is “ripe” for e-commerce. Procurement for the hospitality industry is very fragmented, resulting in a large number of physical and functional links with small local suppliers. This is a serious blow to hotel companies, which are doing everything to ensure that hotel managers make purchases from large single suppliers.
According to experts, several models can arise simultaneously in the field of electronic supply of hotel chains, and several of them can be successful at once.
One possible model is the Avendra joint venture between Hyatt Hotels and Marriott International. According to the plan of its founders, the turnover of this online market should be at least $ 2 billion in food, beverages and other products necessary for the hotel business. A protocol of intent to join the new trading platform was signed by three more large chains - Bass, ClubCorp and Fairmont. However, even despite the support of such giants, specialists are skeptical about the future of Avendra - a similar enterprise Hsupply.com has already gone bankrupt due to its inability to attract suppliers, buyers and venture capital. In addition, the majority of Marriott hotels are franchised and cannot be forced to switch to other supply chains, and some of them already use PurchasePro.
4. Ways to save and rational usematerial resources in the hotelau pair
material equipment stock hotel
Saving and rational use of material resources is one of the essential factors for increasing the profitability of a hotel enterprise. The main sources of savings, the use of which makes it possible to reduce the costs of such expensive material resources as water and electricity, is the use of new technologies. However, it is worth noting that before implementing such systems, it is necessary to compare the costs incurred by the hotel in connection with this and the benefits that will be received in the future. But, almost always (especially if large hotels are considered), the use of new resource-saving technologies pays off, that is, significant resource savings are achieved that cover costs.
These technologies include:
lighting system on photocells (react to movement) - if you install such a system in the corridors on the floors where the rooms are located, you can achieve significant energy savings, since the corridors must be lit around the clock without fail, regardless of whether someone lives in the rooms on this floor, or it is empty.
faucets in bathrooms on photocells - operate on the same principle.
automatic light shutdown system in the rooms - the light goes out within 1 minute after the guest leaves the room.
Also, in order to save various other types of resources, it is advisable to replace some of them, the use of which is costly and irrational, with new types of material resources. For example, bar soap can be replaced with drip soap. It lasts longer and it looks more aesthetically pleasing.
It is safe to say that the process of searching for new opportunities and ways to save materials is, to some extent, a creative process, requiring from the hotel management not only a good knowledge of new technologies and materials that are available on the market, but also sometimes extraordinary solutions leading to success. .
Bibliography
1. Bailik S.I. Hotel industry: organization, management, service. - Kyiv: Alterpress, 2002. - 374 p.
2. Balashova E.A. Hotel business. How to achieve impeccable service / Ekaterina Balashova. - 2nd ed., revised. and additional - M.: Vershina, 2006. - 200 p.
3. Weissman A. Marketing strategy: 10 steps to success: Management strategy: 5 success factors / Per. with him. - M.: Economics, 2006. - 200 p.
4. Volkov Yu.F. Technology of hotel service: textbook / Yu.F. Volkov. - Ed. 2nd. - Rostov n / a: Phoenix, 2005. - 384 p.
5. Volkov Yu.F. Legislative foundations of hotel service / Series "Textbooks, teaching aids". - Rostov n / D: Phoenix, 2003. - 320 p.
7. Lesnik A.L., Hotel marketing: theory and practice of sales maximization: Study guide / A.L. Forester. - M.: KNORUS, 2007. - 232 p.
8. Musakin A.A. Small hotel: where to start, how to succeed. Tips for owners and managers. - St. Petersburg: Peter, 2007. - 320 p.: ill.
9. Timokhina T.L. Organization of reception and service of tourists: Textbook. - M.: LLC "Knigodel": MATGR, 2005. - 288 p.
10. Economics and organization of tourism. International tourism / E.L. Dracheva, Yu.V. Zabaev, D.K. Ismaev and others; ed. I.A. Ryabova, Yu.V. Zabaeva, E.L. Dracheva. - 2nd ed., erased. - M.: KNORUS, 2005. - 576 p.
Internet resources:
11. www.prootel.ru
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COURSE WORK
Hospitality economics
Introduction
economic hotel business
The importance and role of tourism in our time for the development of the economy of states, meeting the needs of the individual, mutual enrichment of social ties between countries cannot be overestimated. The tourism industry occupies an important place in the economy of most countries. Its development represents a vast job market.
The theme of this course work "Economics of the hotel industry" is relevant, since the hotel industry occupies a major place in international tourism. Tourist flows are directly dependent on the size of this sector of the tourism industry and the quality of the facilities offered.
In the field of inbound and domestic tourism, hotel service includes a whole range of services for tourists and is a key factor determining the prospects for the development of tourism in Russia, which is competitive in the global tourism business system.
Tourist services, including those within the framework of hotel services, are classified as social and cultural services. They are built on the principles of modern hospitality, which increases their role in the development of domestic tourism, and also sets certain tasks in the system of training personnel for the tourist and hotel service.
The Republic of Bashkortostan, despite the richest tourist resources, occupies an insignificant share in the world tourist flow. According to WTO estimates, the potential of the Republic of Bashkortostan allows to receive up to 40 million foreign tourists a year, which is 4 times more than today. One of the reasons for this: not enough accommodation facilities and a low level of service in them.
Thus, there is a contradiction between the objectively growing needs of the society for the hospitality industry in Ufa, and the practical readiness of tourist accommodation facilities to meet these needs.
The purpose of the work is to study the economics of the hotel industry in cities.
The main tasks of the work:
) Will study the theoretical foundations of the economics of the functions of the hotel industry in cities.
) Assess the current state and development trends of the hotel industry in Ufa
The object of research is the hotel industry, as the basis of the tourism industry in Ufa.
The subject of the study is the economic attitude of the development of the hotel industry in Ufa.
Methods of work - analytical, comparative and descriptive.
When writing the work, material from various information sources was used: scientific and educational literature, periodicals, resources of the global Internet.
1. Theoretical foundations of the economics of the functions of the hotel industry in the city
1.1 The concept of the essence of the economic functioning of the hotel industry
The hotel business belongs to the service sector. By its nature, management in the service sector is heterogeneous: it acts as a unity of interrelated and interdependent functions, individual and collective labor, relations of various forms of ownership, etc. But under all conditions, it is the most important link in the implementation of the socio-economic tasks of the state in the service sector.
Management functions are specific types of purposeful activities focused on achieving the desired results.
In the management functions, the essence and nature of management activities in the service sector are revealed, the place of management in the system of their production and circulation is displayed.
The criterion for improving the management of the hotel industry is the level of satisfaction of the diverse needs of people in the services they need. The most effective activity consistent with this criterion is achieved when the features of management in this area are taken into account.
Management of all areas of economic activity must necessarily be carried out through a reasonable combination of centralization with decentralization.
In the hotel business, unlike many other areas of human activity, the functions of creating and selling services are closely intertwined, merging into a single production process. Compared, for example, with industrial enterprises, in the service sector, as a rule, there are no external intermediaries for the sale of its goods. Services are delivered to consumers primarily on an individual basis.
The process associated with services in the hotel industry that have a real form can be divided into two interdependent parts: the organization of human service and the organization of the material production of services.
Since the service sector is designed to serve a specific person with his individual needs, the initial and indispensable condition for material production is direct contact with the customer. In this regard, there is a need to study the demand for services, their advertising, collecting orders, taking into account the wishes of the customer. It is also necessary to coordinate with him the terms of their execution, forms of service. At the same time, it is important to create maximum conveniences, comfortable conditions, proper ethics and culture, and take into account many other aspects of organizing customer service.
The success of managing a hotel business depends on many factors related to the psychology of customers, the natural and climatic conditions of the region, the standard of living of people, national characteristics and traditions of the population, changes in the structure of needs, the network of service enterprises, and transport communications. Service is the most visible side of the activity of the service sector, which is often used to judge the state of the service in general.
Improving the management of service processes, which is manifested primarily in identifying people's requests, rational organization of the flow of orders, in the development of progressive forms of service provision, and training of service organizers, is one of the most urgent tasks.
The ultimate goal of managing a hotel enterprise is to increase the total result of the activities of workers in the contact zone and production in the form of a service provided that meets the needs of the customer. The quality of management in the hotel business largely depends on the effectiveness of the interaction between the processes of the actual service and the material production of services, which ensure the smooth functioning of the entire system as a whole.
Thus, the hotel business has the following features:
a large number of enterprises of various sizes and types are scattered throughout the country and the world;
many enterprises operate around the clock and all days of the week;
prices are fixed and high, supply is also fixed, but there are seasonal fluctuations depending on unpredictable demand;
it is an industry of both production and service;
there are different clients with different needs and expectations;
service is directed directly to the client, and the offered product has a tangible and intangible nature;
many operations are combined, most of them are performed simultaneously;
a high level of coordination is required and often within a very short time frame;
managers are required to have high professionalism and dexterity, especially in matters of management;
in addition to highly skilled labor, there is also a lot of unskilled labor;
most jobs are low-paid;
staff are often forced to work after hours;
a large proportion of youth, women and half-hour labor;
many workers from other countries;
high turnover within the industry (between industries) and out of it.
All this should be known and taken into account by an experienced manager.
The nature of the public service process predetermines special methods and organizational structures for managing the service sector.
1.2 Features of work in the field of modern hotel business in cities
Working in the hotel service industry has a number of features, among which the following can be noted:
Specialists of different specialties work under one hotel roof (from 5 to 9 specialties). At the same time, almost any service provided to a client requires the cooperation of several services and, consequently, the coordination of the actions of workers of different specialties. This implies the importance of good coordination of different services and different specialists, who must interact in such a way that all the problems that arise for the client are resolved promptly and without the intervention of the hotel's top management. The client usually expresses all his claims to the reception service;
Most mass professions in the hotel do not require high qualifications from workers. That is why there are so many immigrants from developing countries in foreign hotels working as maids, cleaners, etc.;
The work of hotel staff, especially those who are in direct contact with customers, requires the ability and desire to find mutual language with a variety of people, since among the hotel guests there are rich and poor, young and old, calm and quick-tempered, sober and drunk, representatives of various specialties, including criminal elements;
The work of the hotel is a kind of continuous production: the hotel operates 24 hours a day, 365 days a year. Managers' working hours are not standardized and almost always more than 8 hours a day (often up to 70 hours a week). At the same time, the work of top-level managers is characterized by a high proportion of conversational contacts (directly and by phone) and relatively little time spent on working with letters and documents. The work of managers is characterized by high nervous loads. The ability to make quick decisions and constant readiness for any surprises are necessary: for example, the simultaneous arrival of two important people claiming the same "presidential" number. Hence the professional diseases of hotel managers - ulcers, hypertension, heart failure, and alcoholism. Food service workers are at risk of unwanted weight gain.
The hotel market has its own characteristics, the hotel service is an extraordinary product. You actually have to deal with real estate. The hotel room cannot be moved from place to place during the sale. In fact, it is not the number itself that is being sold, but the right to occupy it for a certain time. In most situations typical of the hospitality industry, offering a service requires the presence of both the provider and the recipient.
Hospitality services are volatile. Their content depends on who provides them and under what conditions. A specific feature of hotel services is their volatility.
Services cannot be stored. Not being able to store and accumulate the results of operational activities, hotels in their work depend on current demand, which determines the constant work (readiness) to provide services regardless of time, that is, they must work continuously.
A 100-room hotel with only 60 rooms full today cannot deliver 140 rooms tomorrow. Losses from undelivered 40 rooms are irreparable losses.
Due to the fact that hotels sell such a “perishable” product, they are forced to charge guests for room reservations and for downtime even in cases where customers did not have to use it. Thus, another specific trait hotel services - their perishability. Services cannot be saved. If service providers want to maximize profits, they must navigate between their capabilities and current demand, since losses due to lack of demand cannot be compensated.
The relationship of hotel services and the purpose of the trip (travel) to a certain area also characterize the peculiarity of hotel services in other industries. As a rule, a trip to a certain area is not linked to a visit to a certain hotel, but is made for completely different motives: to have fun, relax, visit doctors, etc. However, such a sequence is easily refuted when the potential client is already familiar with the brand of the hotel (hotel chain) that provides impeccable hotel services.
A feature of hotel services is their speed (speed) of provision. The specificity of hotel service does not tolerate slowness. Not a single technological operation in a hotel should be tedious and time-consuming for customers. Many hospitality experts recommend introducing advanced service technologies, and as an example, they cite the experience of one of the hotels in Tokyo, in which the maximum time required for check-in, pre-payment, key collection, etc. does not exceed 45 seconds. In many hotels, this procedure takes 10-15 minutes.
The demand for hotel services has an uneven seasonal nature, so hotels must have a sufficient reserve of fixed assets, designed for the period of the largest arrivals. The main part of public utilities provides services to the population living within their location, while hotels serve the consumer temporarily staying in their locations. In this regard, when serving non-resident citizens and foreign guests, hotels should provide not only housing, but also provide a range of additional services for domestic use, that is, service, the level of which is an important criterion for assessing the quality of hotels.
The service personnel employed in the field of hotel and restaurant service plays a paramount role. How they solve service problems will determine whether the client will be satisfied with the services offered. Successful management of hotel and restaurant services makes every employee of the enterprise think about the client and do everything in order to create and maintain the idea of the client as the highest value that needs to be satisfied. World-famous hospitality marketers believe that “the level of service falls when employees think only about pleasing their immediate superior, and not the guest. It usually ends up being more and more isolated from the client.” These days, the customer is the master of the situation. Satisfying his needs is the primary goal of any business.
Well organized, the hospitality industry has two types of clientele: those who pay them (customers) and those they pay (employees). The human factor in the hotel enterprise is irreplaceable. Great attention should be paid to the correct professional selection and placement of personnel. The relationship between the worker and the consumer during the service is decisive. Professor Renahan, a well-known organizer of the US hospitality industry, very rightly noted that the level of relationship between the consumer and the employee and their nature together constitute, along with other elements of these relations, the essence of the phenomenon called "service".
1.3 Experience in the implementation of the hotel industry abroad
The tourism industry, like any other field of activity, is a very complex system, the degree of development of which depends on the degree of development of the country's economy.
The industrialized countries account for over 60% of all foreign tourist arrivals and 70-75% of the world's travel.
The largest participant in the tourist exchange is the European region, followed by the Americas.
The dominant position of Europe in international tourism is ensured by the fact that almost 85% of its tourists are the result of tourist exchange between European countries, and only 15% are arrivals from other regions. This is explained by close economic, cultural and ethnic ties between European countries, geographical proximity, the presence of a developed network of transport communications, and a highly developed tourism industry. The main increase in attendance falls on the traditionally tourist countries: France, Switzerland, Ireland, Great Britain. Routes through the countries of Central and Eastern Europe were in low demand in the 1990s. In recent years, tourists have shown particular interest in countries such as Spain, Greece, Turkey and Cyprus. An adequate hotel base (more than 10 million beds) is required to receive 385.9 million visitors.
Tourism in Africa is developing through trips to national parks and elite recreation on the coast and islands. The countries of South Africa (mainly South Africa) and East Africa (Zimbabwe, Tanzania, Indian Ocean islands) have the best city growth rates. The African continent has about 0.5 million numbers. The pace of construction of new hotels in African countries is higher than the world average, however, this still does not allow a significant increase in their share in the global hotel industry (about 3%).
Thus, it should be noted the stable leading role of Europe in the global hotel industry and the very high rates of development of the hotel base in many Asian countries.
In modern conditions, the development of the global hotel industry is characterized by centralization and integration of management. Almost all hotel chains in the world, regardless of their rating, are constantly under the pressure of fierce competition, looking for any opportunities to increase their potential.
There are more than 300 hotel chains in the world that have gone beyond national borders. They account for more than 7 million rooms out of almost 13 million (more than 50% of hotel rooms in the world). Of course, the most famous are those hotel chains that operate in many states, and are not limited to the control of hotels in one country. Thus, Bass Hotels has hotels in 98 countries, Best Western Int. in 84 countries, Accor in 81 countries, Starwood Hotels in 80 countries, Carlson Hospitality Worldwide in 57 countries. Many hotel chains solve the problem of territorial expansion of activities.
The process of increasing the importance of hotel chains in the management of the global hotel industry is characterized by a significant contradiction: on the one hand, the leading hotel chains operating in many countries are becoming larger, on the other hand, all more countries creates their own hotel chains that successfully compete with international monopolies; There are 195 hotel chain headquarters in the US, 17 in the UK, 14 in Japan, 11 in Germany, 8 in Hong Kong, 6 each in France and Singapore.
Thus, the review of domestic foreign literature testifies to the relevance of research on the functioning city.
2. The current state and development trends of the hotel industry in the city of Ufa
.1 General characteristics of the city of Ufa
The city district of Ufa is the capital of the Republic of Bashkortostan, founded in 1574 and is the administrative, political, economic, scientific, educational and cultural center of Russia - a supporting resource for the development of the republic's economy. The city is stretched from the southwest to the northeast for more than 50 km. Its area is 716.4 sq. km, population - more than 1 million people, over 100 nationalities.
A city occupying a unique economic geographical position on the border of Europe and Asia, located at the intersection of railway, air, river, pipeline and highways connecting the European part of Russia with the Urals and Siberia, which gives it ample opportunities for interregional exchange of goods and services.
The industrial complex of Ufa has a diversified production structure. About 200 large and medium industrial enterprises are concentrated in Ufa. The volume of shipped goods of own production of the industrial production sector for 9 months of 2011 amounted to 295.8 billion rubles. The industrial production index for this period amounted to 110.5%. In the republican production volume, the share of Ufa enterprises exceeds 50.0%; they export their products to 55 countries of the world.
largest specific gravity in the industrial complex of the capital of Bashkortostan, the branches of the fuel and energy complex, chemistry and petrochemistry, and mechanical engineering are occupied. The city processes every tenth ton of Russian oil, produces every eighth ton of motor gasoline and every ninth ton of diesel fuel in the country. Among the largest enterprises: OAO Ufimsky Oil Refinery and OAO Novo-Ufimsky Oil Refinery, OAO Ufaneftekhim, OAO Ufanefteorgsintez, etc.
The machine-building complex, which specializes in the manufacture of high-tech, precise and complex machines and equipment for the sectors of the national economy, is developing dynamically. The undisputed leader is OAO Ufa Motor-Building Production Association. Large enterprises of the industry are: Federal State Unitary Enterprise "Ufa Aggregate Production Association", Federal State Unitary Enterprise "Ufa Instrument-Making Production Association", Federal State Unitary Enterprise UAP "Gidravlika", OJSC "Electroapparat", OJSC "Promsvyaz", Federal State Unitary Enterprise "Ufa Microelectronics Plant "Magnetron", OJSC "Bashkir Trolleybus factory, etc.
Food industry enterprises of the capital, including: Ufa Meat-Packing Plant OJSC, Numik Novoufimsky Meat-Packing Plant LLC, Ufamolagroprom branch of WIMM-BILL-DANN OJSC, Ufamolzavod OJSC, Ufa Bread Products Plant OJSC, OJSC "Ufimsky Khleb" OJSC "Ufimsky Khlebzavod No. 7", OJSC "Ufa Khleboobedinenie Voskhod", etc., are of great importance for the development of the agro-industrial complex not only in Ufa and the republic, but also Russian Federation generally.
The medical industry is represented by one of the largest scientific and industrial complex in Russia and the CIS countries - the Immunopreparat branch of the Federal State Unitary Enterprise NPO Microgen of the Ministry of Health and Social Development of the Russian Federation, specializing in the production of medical immunobiological and medicinal products, as well as Pharmstandard - UfaVita OJSC.
Ufa is the financial center of the republic with a concentration of a number of state and commercial banks. Among the largest in terms of existing assets are: the National Bank of the Republic of Bashkortostan, the Bashkir branch of the Savings Bank of Russia, a branch in Ufa of OJSC UralSib, OJSC Investcapitalbank, OJSC Bashkomsnabbank, OJSC Sotsinvestbank, OJSC AF Bank, OJSC Regional Development Bank.
Ufa has a developed multidisciplinary scientific and educational complex. At the research institutes of the Ufa Scientific Center Russian Academy Sciences and the Academy of Sciences of the Republic of Bashkortostan, industry and design institutes, design bureaus are actively engaged in research activities.
The sphere of higher education is represented by GOU VPO Bashkir State University, GOU VPO "Ufa State Aviation Technical University”, State Educational Institution of Higher Professional Education “Ufa State Petroleum Technological University”, State Educational Institution of Higher Professional Education “Bashkir State Medical University”, Federal State Educational Institution of Higher Education “Bashkir State Agrarian University”, State Educational Institution of Higher Professional Education “Bashkir State Pedagogical University. M. Akmulla”, State Educational Institution of Higher Professional Education “Bashkir Academy of Public Administration and Administration under the President of the Republic of Bashkortostan”, State Educational Institution of Higher Professional Education “Ufa State Academy of Economics and Service”, State Educational Institution of Higher Professional Education “Ufa State Academy of Arts. Z. Ismagilova, Ufa Law Institute of the Ministry of Internal Affairs of the Russian Federation, as well as various institutes for advanced training, branches of universities from other cities and non-state educational institutions, in which 128.82 thousand students study.
In the city of Ufa, there are 157 state and municipal daytime general education schools, gymnasiums and lyceums, in which at the beginning of 2011/2012 studies. 96.7 thousand students studied. There are: aviation, library, cooperative, oil technical schools, motor transport, mechanical and technological, energy, medical and pedagogical colleges, choreographic, command river school, art school and other secondary specialized educational institutions.
The cultural and spiritual needs of Ufa residents are provided by the National Library. A.-Z. Validi, Bashkir State Museum, Art Museum. M.V. Nesterov, Museum of Archeology and Ethnography of the USC RAS, Bashkir Academic Drama Theater named after A. M. Gafuri, Republican Russian Drama Theatre, Bashkir State Opera and Ballet Theatre, National Youth Theatre, Nur Republican Tatar Theatre, Bashkir State Puppet Theatre, Bashkir State Philharmonic with an organ hall, Ufa State Circus, as well as palaces of culture and clubs , cinemas.
There are 27 places of worship of various confessions on the territory of the city.
2.2 Trends in the development of the hotel industry in the city
A developed hotel infrastructure is one of the necessary elements for the successful functioning of a million-plus city. High business activity, close cooperation with other cities of Russia attract a large number of visitors to Ufa. That allows the successful development of such a tourist destination as "business tourism". There is a problem of providing high-quality and affordable hotel services.
The market of hotel services in the city of Ufa, as well as in Russia as a whole, has not yet been finally formed. Indicators characterizing the volume of development of the hotel sector are still lower than in other segments commercial real estate. Hotels as objects of commercial real estate are still losing to their main competitors - retail, office and residential projects in the fight for investment. Despite the fact that in world practice the hotel business is considered one of the most capital-intensive and risky activities, it attracts the attention of large investors for a number of reasons. Firstly, hotels are commercial real estate with a higher capitalization rate in the future. Secondly, income from the operation of hotels can be several times higher than similar indicators for other sectors of commercial real estate. Thirdly, the complex nature of hotel services and a wide range of related businesses allow flexible management of income.
Currently, there are about 30 accommodation facilities of various categories and forms of ownership in the city of Ufa. As a rule, these are former Soviet standard hotels that are undergoing reconstruction. In Ufa, there are 9 operating hotels of three, four, five star categories. The rest of the accommodation fund consists of hotel-type hostels, private hotels with a small number of rooms, and mini-hotels.
The total number of rooms is about 1300 rooms. It should be emphasized that the largest supply of hotel rooms is formed by hotels of the 3-5* category. The average occupancy of Ufa hotels is 60-70%. The local hotel market is characterized by an all-Russian trend, which consists in a shortage of quality hotel rooms. The indicator of the provision of Ufa with hotel rooms remains extremely low (1.2 rooms per thousand inhabitants) when compared with other Russian cities. For example, in Perm and Chelyabinsk, there are about 3 hotel rooms per thousand inhabitants, in Moscow the same figure is 9.6 rooms, and in many European countries - from 15 to 40 rooms per thousand inhabitants.
At the moment, only two hotels in Ufa have passed the all-Russian certification of the Federal Agency for Tourism and have a four-star status. These are the "President Hotel" located along Avrora Street, 2 and the hotel complex "Bashkortostan" located along Lenin Street, 25/29 is shown in Table 3.1. The rest of the hotels "conditionally work" in a certain category without certification. Recall that according to the classification of hotels approved by the Federal Agency for Tourism of the Russian Federation, stars are assigned to hotels according to a point system, depending on the number of points that the hotel receives on a paid certification. At the same time, mini-hotels (up to 50 rooms) and hotels (more than 50 rooms) are evaluated according to different classifications. Certified hotels are assigned categories from "no stars" to "five stars". All categories previously assigned to hotels are invalidated. So today at the level of "five stars" the "Administrative and management complex" operates. At the level of "four stars" there are hotels: "Kleoparta" and "Ufa". At the level of "three stars" - "Agidel", "Azimut Hotel", "Aigul", "AMAKS Tourist-Hotel".
Table 1. Enterprises of the hotel complex in Ufa
Hotel name Number of rooms Administrative and management complex Mendeleeva, 154/3 Bashkortostan Lenina, 25/29 Cleopatra Communist, 53 President Hotel Karl Marx, 25 Lenina, 16 Azimut Hotel Oktyabrya Ave., 81 AMAKS Tourist-Hotel R. Sorge, 14 There is not a single hotel in Ufa operating under the brand name of a foreign operator. There are two hotels in the city that are part of Russian hotel chains: AMAKS Tourist-Hotel (AMAKS Grand Hotels) and Azimut Hotel (Azimut chain). These are three-star properties. Most of the hotels are concentrated in the historical and geographical centers of the city, which are areas of business activity. The market of hotels in the capital of the Republic of Bashkortostan is mainly represented by small mini-hotels with up to 30 rooms. The share of these objects in the total number of hotels is 52%. The share of hotels with a room stock from 31 to 100 rooms is 28% of the total number of hotels. The share of hotels with a room stock of 101 or more rooms accounts for 20%, shown in Figure 1. As for the demand for hotel services, according to the data of travel agencies of the Republic of Bashkortostan, about half of the total incoming flow of tourists arrive here for business purposes. The trend of increasing the share of business - tourists in the total inbound tourist flow continues. Rice. 1. The structure of the market of accommodation facilities in Ufa The highest cost of accommodation was recorded in the hotel "Administrative and management complex". The price of a suite class room is 30 thousand rubles. per day. The most expensive apartments in Ufa for accommodation in a four-star hotel are fixed at the Bashkortostan Hotel - 14 thousand rubles per person per day. At the same time, those where you can stay for 560 rubles per person have been preserved - these are mostly hotel-type hostels. The average price for accommodation is 2500 - 3500 rubles per person per day, shown in Figure 2. There are many reasons for the “stagnation” of the domestic hotel real estate market. This is the lack of land for construction, and the time-consuming procedures for land acquisition and obtaining approvals, hotel fees, as well as a longer payback period for projects compared to other real estate segments. As a rule, developers prefer more profitable and less costly use for the development of one or another site - for housing, trade or offices. Rice. 2 The dynamics of the cost of living in a hotel Nevertheless, domestic and foreign development companies are beginning to show increasing interest in the construction of modern high-quality hotel complexes. At the moment, according to the announcements of the open press in the city of Ufa on the construction of hotel complexes, including as part of multifunctional centers, the following projects have been announced: · The British hotel company Holiday Inn Hotels&Resorts plans to build a hotel with 175-225 rooms. The appearance and level of service of the hotel is still unknown, and the number of storeys of the future building has not been determined. Each floor will have 20 rooms. There is one parking space per room. · CJSC “Group “Kreml” has started preparing a site for the construction of a three-star class hotel complex in the Kirovsky district of Ufa. The area of the complex will be 14.5 thousand square meters. m. The nine-story hotel building will house 210 comfortable rooms, a restaurant-bar, fitness center, two-level underground parking, offices and shops. · Hotel "Akbuzat" on Mendeleev street. The twenty-story hotel will house 240 rooms, a cinema hall, boutiques, cafes, a SPA center, and underground parking for 100 cars. "Apart-Hotel" - completion of the existing 5-storey building, where a two-level penthouse will be located on the 5-6 floors. · The hotel complex of the international operator "ACCOR" will be located next to the "Congress Hall". The complex consists of three hotel buildings - the hotel "Novotel" **** for 105 rooms, "IBIS" *** for 100 rooms, "Aparotel". The apartments will occupy 9 floors. The project provides for: business center, offices, restaurants, parking, fitness center. · Hotel business center on Salavat Yulaev Avenue. According to the project, a 40-bed hotel will appear on the 22nd floor of a 27-storey oval skyscraper behind the Megamatrix store. · A hotel in the business center "Ufa-City", which in the future will occupy several blocks behind the "Mir" CTC. Within the framework of the project, three 18-storey towers with an area of 75 thousand square meters will be built. m., which will be occupied by a business center, and one 24-storey hotel building with an area of 52,000 sq. m. m. The total building area will be 250 thousand square meters. The construction will be carried out by the Mir group of companies. · The hotel complex on R. Zorge Street is planned to be built surrounded by a residential complex, on the banks of the Belaya River. The number of rooms is not known. It is difficult to predict a specific increase in the supply of hotel beds in Ufa, since for some projects concepts have not yet been developed and, accordingly, data on the volume of space, the number of hotel rooms and the implementation timeline are not available. According to the estimates of the SUN Real Estate Agency, by 2013 the availability of rooms will be 1.9 rooms per 1,000 inhabitants. At the moment, the hotel market in the city of Ufa is not going through the best stage, there is a shortage of hotels of all categories. But, as can be seen from the forecasts, in the next few years, the situation will change for the better: new hotel complexes will be built that meet generally accepted standards and requirements. 2.3 The main directions of development of the hotel industry in the city The hotel industry in the modern world is a multifaceted system, which, on the one hand, can be considered as a sphere of human activity that changes the culture, consciousness, and lifestyle of people. On the other hand, it is a significant factor in the development of the economy, which is in a state of constant transformation, which, in turn, entails changes in almost all related industries (especially in the field of legislation), technologies, regional features of the development of tourist centers and tourist complexes. In the hotel industry, the Republic of Bashkortostan has a number of systemic problems. The results of the analysis of the development of the tourist and recreational complex of Bashkortostan, its strengths and weaknesses, opportunities and risks are presented in Table 2. Table 2.
Strengths Development opportunities Sustainable growth of the economy (by 2012, the growth rate of the gross regional product of 107.7% was achieved) Additional inflow of long-term investment resources, creation of conditions for sustainable expansion of domestic demand and stable improving the standard of living of the population Availability of unique tourist-recreational, cultural-historical and health-improving resources, availability of an attractive architectural and cultural environment Formation of a complex tourist product based on the development of various types of tourism; expansion of the network of sanatoriums, rest houses and other health institutions Unique geographical position on the border of Europe and Asia, at the intersection of the most important water, rail, pipeline and highways connecting the European part of the Russian Federation with the Urals and Siberia (in the immediate vicinity of the territory of the republic there will be an international transport corridor No. 2 Berlin - Warsaw - Minsk - Moscow - Nizhny Novgorod - Yekaterinburg); relative proximity to cities with a high population and developed infrastructure Favorable conditions for the active development of tourism, increasing the competitiveness of the tourism industry of the republic Stable socio-political Positioning the Republic Bashkortostan as an attractive and safe holiday destination; availability of favorable conditions for the implementation of a comprehensive reform of the economy and social sphere of the republic Favorable investment climate (Bashkortostan has long-term credit ratings assigned by the international rating agencies Moody's and Standard & Poor's on the international scale at Ba1 with a Positive outlook and BB+ with a Positive outlook) Activation of the investment process, increasing the investment attractiveness of the republic as a whole and the tourism industry in particular; providing conditions for the construction of accommodation facilities, tourist, transport, engineering, social, information and telecommunications infrastructures Active social policy, accelerated development of the republic's social infrastructure Creation of conditions for improving the level and quality of life of the population, increasing the amount of free time Developed scientific and educational complex (including the presence educational institutions training specialists for the tourism industry - FGBOU VPO Ufa State Academy of Economics and Service, FGBOU VPO Institute physical education and Sports (branch of the Ural Academy of Physical Culture and Sports), etc.) Providing a multi-level system for training qualified specialists, tourism instructors that meet modern requirements, based on the integration of academic and university sciences; development of competitive technologies for tourism development management Institutional provision of tourism development Expansion of opportunities for the development of tourism, the creation of a modern highly efficient and competitive tourist and recreational complex Table 3
Weak sides Development risks Lack of information about the tourist and recreational potential of the Republic of Bashkortostan, especially outside the Russian Federation The outflow of the tourist flow to the more well-known regions in terms of tourism and recreation Insufficient development of communal (including water, energy, gas and heat supply, sanitation) and transport infrastructures; high degree of depreciation of the existing engineering and road infrastructure and support infrastructure Decreased competitiveness of the regional tourism product associated with limited opportunities for the provision of tourism services at a level that meets international standards; decrease in the stability of the functioning of production systems, the threat of man-made and environmental disasters Underdevelopment of the financial infrastructure as a set of markets and institutions used to conclude financial transactions, trade in assets and risks: underdevelopment of markets for stocks, bonds and other financial instruments, a small number of financial intermediaries, consulting firms Limitation of opportunities to attract investments for the formation of a competitive tourist and recreational complex Insufficient level of quality in the provision of tourist services to the population, discrepancy between the price and quality of their provision The outflow of tourists to territories with more developed infrastructure (for example, in the Chelyabinsk region, Krasnodar Territory and etc.) Weak marketing policy to promote Bashkortostan as an attractive tourist destination, lack of an appropriate image, brand of the territory Containment of the possibility of realizing the tourism potential of the Republic of Bashkortostan Uneven distribution of tourist and recreational resources across the territory of the republic Growth of recreational load on certain territories of the republic, associated with an increase in the number of tourist arrivals Considering the foregoing, the following main risks in the implementation of the program should be identified: macroeconomic risks caused by changes in the internal and external environment and a slowdown in the economic development of the Republic of Bashkortostan; the possibility of a new global financial and economic crisis, rising inflation; natural and technogenic risks that may arise under the influence of natural factors (drought, flood, abrupt change in groundwater level, etc.), lack and high degree of physical deterioration of engineering and transport infrastructure; operational risks caused by the imperfection of the system of control over the implementation of the program and its management, insufficient logistical support for its implementation, as well as a lack of state support or a change in state policy in the field of tourism; social risks caused by the lack of qualified personnel in the zones of tourist and recreational development; international risks associated with the state of relations of the Republic of Bashkortostan with other countries. Conclusion
The hotel industry is the most important sector in the structure of tourism, which is the material and technical base of the industry and determines the type, features and quality of the tourist product. The processes taking place in the tourism sector as a whole are reflected in the main indicators of the functioning of hotels, and the latter determine the indicators of tourist activity in this direction. The construction of new hotels can significantly increase the attractiveness of a tourist destination by increasing the flow of visitors, and vice versa, an outdated hotel base can cause a decline in tourist activity in the region and reduce its competitiveness in the tourist market. The hotel industry is the essence of the hospitality system. It comes from the oldest traditions in the history of mankind - respect for the guest, the triumph of his reception and service. Means and systems of accommodation are buildings of various types and types (from a hut to a giant hotel), adapted specifically for the reception and overnight stay of temporary visitors with a different level of service. In modern conditions, the hospitality industry is the most powerful economic system of a region or a tourist center and an important component of the tourism economy. The hospitality industry consists of various means of collective and individual accommodation: hotels, hotels, motels, youth hostels and hostels, apartments, tourist shelters, as well as the private sector involved in the accommodation of tourists. The hospitality industry as a type of economic activity includes the provision of services and the organization of short-term accommodation in hotels, motels, campsites and other types of accommodation for remuneration. As a result of the work done, the following conclusions were obtained: At present, the world hotel industry has about 350 thousand comfortable hotels with more than 14 million rooms (26 million beds). At the same time, the number of rooms over the past 20 years has been increasing annually by an average of 3-4%, which indicates a significant growth dynamics in tourist accommodation facilities. Moreover, the structure of the global hotel industry adequately reflects tourist flows on a geographical basis: the more domestic tourists and foreign visitors in a particular region of the world, the more accommodation facilities this region has. The leading place in the global hotel industry is occupied by the European continent. It accounts for an average of about 70% of the tourist flow, respectively, and the hotel stock is a significantly predominant share (about 45%) of the global hotel stock. The hotel stock in European countries, not losing its leading position throughout history, is growing annually by an average of 2-2.5%. The development of the global hotel industry is characterized by centralization and integration of management. Integrated hotel chains produce and sell a product that is consistent and homogeneous. The advantages of chains are obvious: one system reservations, a single base, a common financial system, access to new technologies and equipment, a single strategic marketing, information support, etc. In the Republic of Bashkortostan, the current state of the hotel industry can be characterized by the following provisions: the achievements of the hotel industry are very modest against the background of the global trend of steady growth, prosperity and development of this field of activity; the main hotel stock of the country does not meet international standards; commissioned highly comfortable hotels in Moscow and St. Petersburg with the participation of foreign companies made it possible to significantly reduce the shortage of high-class hotels for wealthy clients; the vast majority of new or modernized hotels are part of transnational hotel chains and are managed by professional management companies; the deficit is hotels of the level of two and three stars; a large number of hotels with outdated equipment, furniture, unskilled staff make up the fund of non-category hotels that experience big problems in loading, etc. It should be noted that almost all major international chains (Marriott, Forte, Sheraton and Kempinski) are present in Russia, but their activities are concentrated in the segment of four- and five-star hotels in Moscow and St. Petersburg. It can be expected that the next stage in the activities of international hotel chains in Russia will be the construction of hotels of lower categories, in particular three-star ones. The issue of their implementation in the regions and well-known tourist centers of the Republic of Bashkortostan remains relevant. Bibliography
1. Azar V.I. Economy and organization of tourism. - M.: Profizdat., 2009, p. 158 Aleksandrova A.Yu. Economics and territorial organization of international tourism. Tutorial. - M., 2010, p. 165 Aleksandrova A.Yu. International tourism. - M.: 2010, p. 145 Brier R.A. Fundamentals of management in the hospitality industry. - M.: Aspect Press, 2011, p. 40 Foreign Economic Business in Russia: A Handbook / Ed. I.P. Faminsky. - M.: Respublika, 2010, p. 591 Gvozdenko A.A. Hotel and tourism business. - M.: Tandem, 2011, p. 410 Gerasimova A., Skapenker M. Tourism business: features of accounting and taxation // Economics and Life. - No. 14. - 2009, p. 103
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 tangible assets that function for a long period of time in an unchanged natural-material form and transfer their value to finished product in parts as it wears
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 regulation on accounting fixed assets include means of labor 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-productive 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; Computer Engineering; vehicles; tools, production and household inventory and accessories; working, productive and breeding stock; 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 the 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.
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