FORMATION OF THE CONTROL SYSTEM AT THE ENTERPRISES OF HOTEL AND RESTAURANT BUSINESS: THEORETICAL AND METHODOLOGICAL ASPECT

Abstract

Modern market conditions dictate the new rules of operation for enterprises and require improvement of the enterprise management process. That is why it is important to organize a controlling system at the enterprise to optimize and improve the efficiency of microeconomics management in the hotel and restaurant business. Awareness of the relevance led to the definition of the subject of research, which are scientific and applied principles and approaches, methods and tools of the controlling system in the hotel and restaurant business. The purpose of the paper is a comprehensive analysis and systematic generalization of theoretical and methodological aspects of the formation of the controlling system in the hotel and restaurant business. To solve certain tasks, a system of general scientific and special methods was used: historical and logical, comparative, logical generalization, analysis and synthesis, graphic, etc. A comprehensive approach to analysing and summarizing the definitions of the category of «controlling» allows to interpret controlling in the hotel and restaurant business; that is, controlling as a management system of one or more processes of the enterprise, is aimed at achieving and maintaining strategic goals and includes information support, evaluation, coordination, optimization and control of the activities of all functional and management units for the implementation of the strategic plan. In addition, the classification of types of controlling in terms of different approaches, which expands and deepens the study of the economic essence and content of the scientific category. The main prerequisite for achieving effective functioning of the hospitality industry is a successfully organized process of controlling the company, which includes taking into account the external and internal environment, which are constantly changing under the influence of uncontrolled factors and create new conditions for the enterprise; taking into account the peculiarities of business processes in the hotel and restaurant business, which will allow the most effective management activities at the enterprise, taking into account all the individual nuances of the enterprise; providing management with relevant information that allows you to respond in a timely manner to unexpected changes in the enterprise; regulating the results of activities that optimize the management decision-making process, by analysing the potential impact of deviations on the probability of achieving the goal. Based on the analysis and generalization of information, a structural model of the controlling system in the hotel and restaurant business was designed and substantiated, which comprehensively takes into account the peculiarities of the enterprise, without which the hotel and restaurant complex as a single integrated mechanism is impossible. The methodological tools of the controlling system are substantiated, a comprehensive combination of which will systematically cover the key activities of enterprises in the hotel and restaurant business and, as a consequence, provide a stable long-term competitive advantage in the changing and unstable business environment.