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Economics of a hotel enterprise study guide. Dmitry Brashnov Economics of hotel business. Dmitry BrashnovEconomics of the hotel business. Tutorial

Year of issue: 2009

Genre: Economy

Publisher:"Russian Economic Academy named after. G.V. Plekhanov"

Format: PDF

Quality: OCR

Number of pages: 272

Description: Center of economic activity in modern Russia moved to the main link of the entire economy - the enterprise. At enterprises hospitality industry and tourism (IGIT) issues of increasing the volume of services, choosing buyers, suppliers and intermediaries, economical use of resources, pricing, rational use of labor resources, the use of high-performance equipment and technologies. A modern manager of the tourism industry must have the whole range of knowledge that is within the competence of a specialist in the organization of the tourism business. The effectiveness of a manager in tourism today largely depends on the successful application of the knowledge included in the course "Economics of a hotel, restaurant and tourism enterprise", the ability to live and work in a constantly changing environment market economy, to predict in advance socio-economic changes in the enterprise where he works, to be able to develop his own strategy of behavior, to take the right management decisions and take moral responsibility for them.
In the process of activity in the field of tourism economic relations(and economic laws expressing their essence) between people always function as a certain system, including objects and subjects of these relations, various forms connections between them. The objects of these relations in tourism, first of all, are consumers tourism services and tourism services themselves. The subjects of these relations within the legal space of a certain state or community are enterprises and organizations that carry out tourism activities and include: producers of tourism services - hotels, catering establishments, transport companies carriers, cultural and entertainment institutions and complexes, travel agencies, etc.
Steadily increasing complexity and increasing scale production processes in enterprises, IT and IT necessitate adequate management of the enterprise's economy. The task of managing the activities of the enterprise in such a way that its shareholders and employees are interested in finding new, more effective ways meeting customer needs, as satisfied customers are the basis efficient business. Manufacturers whose products or services meet or exceed consumer expectations are best placed to grow and thrive. To achieve these goals, the aim should be economic activity enterprise, its effective and efficient management, which ensures the creation of conditions for the production of goods and services that are of value to the consumer.
A modern manager of the hospitality and tourism industry should have the whole range of knowledge that is within the competence of a specialist in the organization of the tourism business. The effectiveness of a manager's activity in tourism today largely depends on the successful application of the knowledge included in the course "Economics of a hotel, restaurant and tourism enterprise", the ability to adapt to constantly changing market conditions, and to predict social and economic changes in the tourism industry in advance.
The study guide "Economics of a hotel, restaurant and tourism enterprise" discusses the key issues of the functioning of IGIT enterprises. The main economic concepts, concepts, functions, methods of organizing production and providing services, planning and analysis economic activity. The factors influencing the effective development enterprises of this industry, emerging problems and ways to resolve them.
In all sections of the training manual, methods are used to identify cause-and-effect relationships, economic analysis, statistical processing, graphical and tabular presentation of data.
As a result of mastering the material of this tutorial, it is possible to obtain and expand knowledge on the following issues:

features of the functioning of IG&T enterprises;
management of fixed and circulating assets of the enterprise;
features of production costs and pricing, taking into account foreign experience in cost accounting;
planning of economic activity of the enterprise in the field of tourism;
budgeting and cost analysis of an IG&T enterprise;
planning of labor resources and remuneration in a tourist enterprise.

The book "Economics of a hotel, restaurant and tourism enterprise" contains a Practicum, which presents tests and business games, contributing to the development of creative abilities and practical skills, future specialists, their adaptive capabilities and readiness for professional cooperation, self-improvement.
The result of working with this publication may be the development of skills:

use the acquired knowledge at all stages of enterprise economic management;
apply learned techniques to improve the management of any service object using principles and patterns economics;
have an idea about the principles and mechanisms of economic impact, providing economic benefits in the activities of the enterprise.

In the process of writing the textbook "Economics of a hotel, restaurant and tourism enterprise", the works of prominent domestic and foreign scientists were gratefully used, who laid the scientific platform for the development of the domestic school of economics of hospitality and tourism enterprises and were indicated in the list of used and recommended literature, among them Volkova Yu.F., Laiko. M. Yu., Senina B.C., Yakovleva G. A. et al.
Tutorial"Economics of a hotel, restaurant and tourism enterprise" was prepared on the basis of lectures that the author reads at the Russian Academy of Economics. G.V. Plekhanov, the International Institute of Hotel Management and Tourism (MIGMT) and other higher educational institutions in the disciplines of specialties, 080502 "Economics and management at enterprises (tourism and hotel industry)", 100103 "Socio-cultural service and tourism", as well as 080507 "Organization management", specialization "Management in tourism and hotel industry". This textbook is of interest to graduate students, university professors, specialists and leaders of tourism organizations and enterprises.
The author is very grateful to professors Laiko M.Yu., Popov L.A., Rodionov A.S. Volodomanova N.Yu. and Khoroshilov A.V. for methodological support in developing the problem for this tutorial. Textbook content
"Economics of a hotel, restaurant and tourism enterprise"

PLACE AND SIGNIFICANCE OF THE DISCIPLINE "ECONOMY OF THE ENTERPRISE" IN ECONOMIC SCIENCE

Economics of the enterprise in IGIT - the subject of study
Impact economic factors for tourism
The IGIT enterprise and the economic circuit
Market: concept and varieties

ENTREPRENEURIAL AND PRODUCTION FUNCTIONS IN THE IGIT ENTERPRISE

Entrepreneurship as an economic category
Production function of the enterprise
Enterprise and Entrepreneurship in IGIT

FIXED ASSETS OF THE IGIT ENTERPRISE

Fixed assets of the enterprise: concepts and classification
Planning, accounting, evaluation and analysis of the efficiency of the use of fixed assets
Depreciation and depreciation of fixed assets, their types. Reproduction of fixed assets
Rental and leasing of property

WORKING ASSETS OF THE IGIT COMPANY

Current assets of the enterprise, their characteristics
Determining the need for working capital and funds
Accounts receivable and accounts payable management
Indicators of efficiency of use and working capital

PRODUCTION COSTS OF THE ENTERPRISE AND THEIR ACCOUNTING

Costs and their classification
Calculation of the cost of products and services
Cost Accounting Methods
Foreign experience in cost accounting

PRICING AT IGIT ENTERPRISES

The role of price in the economics of the enterprise
Pricing strategies: types, choice
Pricing at IGIT enterprises
Determining the price using the "Direct Costing" system
Features of pricing in a travel company

PROFIT AND BREAK-EVEN ENTERPRISE IGIT

Profit of the enterprise and methods of its calculation
Break-even operation of the IG&T enterprise. Break-even point: concept, calculation method, application
Leverage (leverage): operational (production), financial and associated
The mechanism of formation, taxation and distribution of profits

ANALYSIS OF THE ECONOMIC ACTIVITIES OF THE ENTERPRISE IGIT

Economic analysis and aggregated balance sheet of the enterprise
Analysis of current assets of the enterprise
The main indicators of the analysis of the economic activity of the enterprise: return on capital and production of services

FINANCIAL STABILITY, SOLVENCY AND PROFITABILITY OF THE IGIT ENTERPRISE

Financial stability of the enterprise
Assessment of the solvency and liquidity of the enterprise, liquid cash flow
Diagnostics of the bankruptcy of an enterprise

BUSINESS PLANNING OF THE IGIT ENTERPRISE

Content and methods of planning
Enterprise marketing plan
Enterprise development program
Financial planning at the enterprise
The budget and its importance in the activities of the enterprise
Business plan and its structure

LABOR PLANNING AND PAYMENT OF EMPLOYEES AT THE IGIT ENTERPRISE

Enterprise personnel: structure, management
Labor productivity: definition, indicators. Production and labor intensity, their characteristics
Labor productivity planning. Method of calculation. Marginal productivity of labor
Planning the number of employees of the enterprise. Calculation of the working time budget
Payroll planning
Planning social development enterprises

LITERATURE

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Dmitry Brashnov
The economics of the hotel business. Tutorial

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Foreword

About the subject of the economics of the hotel business

Exceptional value for national economy development of the so-called hospitality industry, which includes the hotel business as a key component. In view of the above circumstances, by the decision of the Presidium of the Educational and Methodological Association for Education in the Field of Production Management of the State Committee for high school Russian Federation dated January 25, 1994, the educational specialty "Economics and management at the enterprise of tourism and hotel industry" was officially approved in our country.

According to this decision, the training of economists-managers in this specialty has been open since September 1, 1994 and is carried out in accordance with the Federal Standard approved on April 20, 1994. Starting from October 3, 2000, the standard was supplemented curriculum specialty "Economics and management at the enterprise of tourism and hotel industry", approved by the Ministry of Education of the Russian Federation.

The concept of the economics of the hotel business as a science and academic discipline revealed through the history of these terms. The term "economics" was coined by the ancient Greek philosopher and writer Xenophon (c. 430-354 BC) as the title of a treatise on best managed household. Translated from the ancient Greek "economy" means house building. After the reform of economic knowledge carried out by the English political economist A. Smith (1723-1790), the concept of economics as a science moved far away from the categories of economics and spread to commercial enterprises and government revenues.

Today under economy refers to the branch of humanitarian and public knowledge that studies economic relations, i.e. any relations that arise in society or individual social groups about the reproduction, distribution and consumption of material goods in the form of goods, works and services. One of the objects of close attention of economic science is a private matter, which attracted even ancient thinkers, and now denoted by the English concept business (business).

business, or entrepreneurship, should be considered as an economic project of one person or a group of financially interested persons, which involves any legal activity in the field of production and / or marketing and is aimed at making profit as a reward for the risks incurred.

The science of economics has several branches specializing in a certain form of relations (depending on the subject of relations) or covering a certain, independent group of methods of cognition. Thus, the tourism economy specializes in tourism activities, studying the latter in a variety of ways. Meanwhile, accounting (not to be confused with accounting) specializes in the study of any economic and related information processes accounting methods.

Subject hospitality economics is the activity of individuals or organizations providing paid accommodation services for visitors, as well as related services that improve the living conditions of the latter.

The hotel business is one of the main areas in hospitality industry, what is the name of the service segment for the provision of services to travelers, including tourists. According to the definition adopted by the current Russian legislation, this industry is a combination of hotels and other accommodation facilities, means of transport, sanatorium treatment and recreation facilities, catering facilities, entertainment facilities and facilities, educational, business, medical and recreational, sports and other purposes, organizations, carrying out tour operator and travel agency activities, operators of tourist information systems, as well as organizations providing services of guides (guides), guides-translators and instructors-guides (Article 1 of the Federal Law of November 24, 1996 No. 132-ФЗ “On the Basics of Tourist Activities in the Russian Federation”).

The hospitality industry today covers a wide range of business activities. This is a giant sector in the economy of most countries. Only on the territory of our country annually (since 2003) about 30 million Russian citizens are served, about 14.3-14.5 million citizens from the CIS countries and 8.1-8.3 million citizens from non-CIS countries.

In addition to the hotel business, the hospitality industry includes many other areas of service, among which are especially important catering(restaurant business, etc.) retail souvenirs and tourist goods, recreational and cultural and entertainment services. At the same time, it is necessary to recognize the closest interaction, on the one hand, with the hotel business, and on the other, with tourist and excursion services (services of travel agents and tour operators), which determines the state and level of other components of the hospitality industry.

The relationship between the hotel and tourism business

Under tourism(from French tour - “trip, walk”) is understood as a health or educational activity associated with visiting certain areas (destinations, from English destination - “destination”) outside the permanent place of residence for the purpose of cultural recreation. mentioned above the federal law"On the Fundamentals of Tourism" interprets the concept of "tourism" as temporary departures (travels) of citizens of the Russian Federation, foreign citizens and stateless persons from a permanent place of residence for any legal purposes, except for the purpose of engaging in activities related to generating income from sources in the country ( place) temporary stay.

Accordingly, the tourism (more correctly, tourism) business is entrepreneurial activity aimed at meeting the needs of tourists and developing infrastructure that provides maximum convenience for travel. The specialization of the tourism business is due to the diversity of tourism itself, the variety of targets that are formulated by travelers.

The purposes of tourism can be health-improving, recreational, physical-sports, educational, entertaining, professional-business, religious and others. Depending on the goals of travelers in tourism, the following basic areas are distinguished: recreational, sports, ecological, rural, etc.

As a type of activity, tourism has a great social impact. In the course of travel, many citizens pursue the goals of improving and increasing health in favorable conditions, including countryside and resort belt. These types of tourism are promising in terms of a positive impact on the health of the nation. Support for these areas of tourism reduces the social costs associated with high morbidity, makes it possible to more rationally spend funds on healthcare, reduce the burden on clinics and hospitals, etc.

Russia has significant environmental and recreational resources to meet the needs of medical and recreational and similar types of tourism. There are more than 15,500 protected natural areas of federal and local significance in our country, including 75 national and natural parks, 100 nature reserves, over 3,000 reserves, more than 10,000 natural monuments, as well as over 2,300 objects for resort and sanatorium recreation, of which 27 have the status of federal resorts (including 18 unique ones).

Cultural-excursion tourism directions suggest a cognitive target orientation. These types of tourism are promising in terms of raising the educational and spiritual level of the nation. Support for these areas increases the effectiveness of school and university education, implements the tasks of patriotic education, promotes the development of local history, etc. They are closely adjoined by religious tourism (pilgrimage), thanks to which the spiritual life of the nation is enriched and the constitutional right to freedom of religion is realized.

Our country has significant resources to support cultural and excursion tourism, which are collectively called objects of tourist display. According to Rosstat data, objects of tourist display in Russia are located in 477 cities, the most remarkable in historical terms, and include 2368 museums, 590 theaters, 67 circuses, about 99 thousand monuments of history and culture, 24 zoos, as well as 103 operating museums - reserve and 41 museum-estates (the latter are identical to museum-reserves in terms of the nature of their activities, but, as a rule, have a much smaller territory).

Professional and business tourism covers the area vocational education, as well as business trips and trips for business needs, for example, to conferences, exhibitions, fairs and other events aimed at sharing knowledge and experience, disseminating innovations, concluding preliminary contracts, expanding relationships (including searching for new partners and customers), as well as advertising purposes and PR. Professional support business tourism is regarded throughout the world as an effective tool for increasing the professional literacy of citizens, intensifying economic processes and, ultimately, increasing national wealth.

In particular, book tour(from English. book tour- "book tour") in the world of the publishing business serves as a means of advertising the author and his works. The book tour includes author-fan meetings based on a writer-reader dialogue, performances for the public, including emerging writers, and sale of the most popular books, especially the latest best-selling editions. This form of business tourism, firstly, intensifies the economic processes in society, contributing to the growth of sales in bookstores, increasing publishing circulation, increasing the pressure on printing houses, etc. Secondly, book tours increase public interest in the book, helping the nation to remain "reading", supporting the intellectual life of society in the era of the dominance of video culture.

Scales tourist flows forced to look for opportunities for state and even interstate (international) regulation of travel agency and tour operator activity. In accordance with the principle of the Hague Declaration, adopted at the Inter-Parliamentary Conference on Tourism in The Hague (Kingdom of the Netherlands) jointly with the Inter-Parliamentary Union (IPU) and the World Tourism Organization (WTO) on April 14, 1989, “tourism should be planned public authorities as well as the authorities and tourism industry on a comprehensive and consistent basis, taking into account all aspects of this phenomenon”.

Unregulated and unorganized tourism is associated with certain risks and increased social costs, as a result of which the destination economy gains relatively little, but loses much more. In addition, the mass nature of tourism in the absence of mechanisms for organizing the social activity of travelers entails the following severe consequences for the destination:

a) worsening of the epidemiological background due to outbreaks of infectious diseases provoked by grouping and high mobility of people;

b) an increase in cases of deviant behavior, including an increase in crime (attacks on tourists, theft in hotels and kidnapping and become a source of income for certain group persons);

c) standardization of role relations between the local population and visitors in accordance with social expectations, which violates normal interpersonal communication;

d) commercialization of hospitality, which implies the need to pay for help to a visitor, traditionally provided free of charge, out of philanthropy;

e) generational conflict in the host society, expressed in the "youth rebellion" and similar phenomena, pursuing the goal of changing cultural traditions to behavior patterns seen among foreigners;

f) “tourism fatigue”, i.e. weakening of infrastructure due to increased loads;

g) increased pollution environment– natural, rural and urban waste produced by tourists and their vehicles, as well as the disturbance and deterioration of habitats of wild species.

Among the mechanisms of regulation and organization of tourism, an important position is occupied by the development of the hotel business. The presence of a sufficient number of accommodation facilities guarantees the safety of tourists, their full service, organization of recreation and entertainment, satisfaction of all needs, including assistance in achieving the goals of the trip. Only certain areas of tourism have little need for a developed hotel sector in order to achieve the goals of the trip. Such are some types of sports tourism, such as mountaineering, when accommodation in nature, and not in a room, does not in the least contradict the purpose of the trip.

However, most other destinations are strictly dependent on the number of rooms in the destination and the quality of hotel service. These are, in particular, all forms of professional and business tourism. For example, the regular holding in Ufa (Bashkortostan) of all-Russian scientific and practical conferences on standardization of the quality of banking activities is carried out thanks to a package of accommodation services provided by three top-class hotels (two four-star and one three-star), a ski center, a reservation service, a transfer service "airport (station) - hotel - airport (station)", as well as other structures of the hospitality industry.

Organizations engaged in entrepreneurial activities in the field of tourism differ in travel agencies(tour companies) and tour operators. Accordingly, persons providing agency services are called travel agents, and those providing tour operating services are called tour operators.

Travel agency activity comes down to promotion and implementation tourism product, it is carried out by a legal entity or individual entrepreneur. At the same time, the promotion of a tourist product is understood as a set of measures aimed at marketing the latter, including promotions, participation in specialized exhibition and fair events, organization of tourist information centers, issue of information publications (catalogs, booklets, etc.). The direct implementation of a tourist product is considered as an activity for concluding an agreement with a tourist or other customer and the subsequent execution of this agreement, i.e., the provision of services.

In order to promote and sell a tourist product, it is initially required to form it, what is the aim of tour operator activity(tour operating). It is understood as any activity for the development and provision of services for tourists and other customers, including the conclusion and execution of contracts with third parties providing certain services included in the tourist product (carriers, guides, etc.).

Thanks to travel agents, the hotel company directly ensures the filling of the room stock, since through travel agencies customers search for accommodation facilities, book rooms, choose additional services, transfer order. Thanks to tour operators, the hotel provides indirect sales of its product: tour operating consists in the formation of a tourist product (tours, entertainment programs, excursions, etc.), so the hotel offers its accommodation services not as an independent product, but as a component within the framework of a composite tour operator product.

A Brief History of Hotel Business in Russia

The Eastern Slavs and the peoples of antiquity adjoining them highly valued hospitality as a religious tradition. Every traveler was supposed to be received, treated and put to bed for the night. As G. A. Glinka (1804) shows in his study of Slavic beliefs, the Slavs from the Baltic coast revered the deity Rodegast (Radegast), which patronized hospitality. The historian N. M. Karamzin draws attention to the hospitality of the Slavs: “The chronicles unanimously praise the general hospitality of the Slavs, rare in other lands and until now common in all Slavic lands ... Every traveler was, as it were, sacred to them: they met him with kindness, treated him with joy, they saw off with reverence” (“History of the Russian State”, vol. 1, 1816–1817).

In many Slavic, and later Russian settlements, there was a tradition to keep a separate house (“entry hut”) specifically for receiving travelers - messengers, merchants, pilgrims, etc. Later, such an entrance hut was called a farmstead, and this word was fixed mainly for inns for merchants , equipped with shelters for parking carts, warehouses of goods, etc. The growth of the network of inns in Rus' was noted in the 12th century.

In the XVII-XVIII centuries. in general, a system of hotel management has developed on the territory of Russia, and at the same time a professional vocabulary related to hotel management has taken shape. At that time, the following types of accommodation facilities existed in Rus': peasant hotels for travelers (staying, inn, visiting or traveling yard); ecclesiastical and monastic hospice houses (almshouse, all-reception, settlement); merchant yards (commercial courtyard, gostiny dvor); hotels that combined stay with drinking trade (taverns) or tavern services (taverns). Local designations were also widely used, especially in the south-east of the country, where inns were called in Cossack umyots (from the name of the redoubt), and guest yards were called caravanserais in the Asian manner.

At the beginning of the 18th century, during the reforms of Peter the Great, inns and taverns were often called in a foreign manner by the Latin word "Austeria", but this term did not take root. And at the end of the century, the concept of “gostiny dvor” changed its original meaning: originating from the word “guest” (meaning “merchant”), it ceased to designate an entrance courtyard for merchants, but was now used only in relation to large shopping arcades. With regard to inns, the word “hotel”, known since the 11th century, has become steadily used.

The intensive development of the hotel business in Russia with a focus on Western European standards of architecture and interior design begins in the 19th century. Already at the beginning of the century in large cities, when resolving issues of urban planning and planning new buildings, the needs of visitors were taken into account. In particular, in the Moscow of Pushkin's time, building requirements implied the construction of paired two-story hotels with identical facades at the ends of boulevards being broken down "for the sake of visiting nobles, foreigners and merchants." At the same time, resort development, which is not yet active, begins; the first resort towns appear in the area of the Caucasian Mineral Waters.

By 1910, more than 5,000 hotels were built in the country, owned by private entrepreneurs, some of which were considered patrons, such as A. Porokhovshchikov (Slavyansky Bazaar hotel), who “discovered” the talent of I. E. Repin. In the same years, the best world-class hotels were built in Moscow and St. . E. Erichson), "Boyarsky Dvor" (1901. architect F. O. Shekhtel), "National" (1902, architect A. V. Ivanov). "Lux", in the Soviet years renamed "Central" (1911. architect N. Eichenwald).

The first hotel built in Soviet time(1928), is a specialized tourist hotel on the Arbat, designed by architect V. Mayat. Its construction is connected with the all-round stimulation of tourism by the state. It is no coincidence that in the neighborhood of this hotel in 1932 a house was built for the Society for Proletarian Tourism and Excursions, later renamed the Central Council for Tourism and Excursions (CSTE). Since the 1920s, the organized development of resort areas began with the opening of sanatoriums and hotels: eight years after the signing of the decree “On the Use of Crimea for the Treatment of Workers” (1920), the sanatorium bed fund of the Crimean resorts amounted to 7359 beds, and by 1934 reached 43 562 places.

All Soviet hotels belonged to the state. Since 1934, they were managed according to model charter hotel trust of the local council. The hotel trust was independent economic unit operating on the principles of cost accounting.

The first and for a long time the largest hotel complex in the USSR (and at the same time in Europe) was the Rossiya Hotel, built in 1964–1967. under the direction of architect D. Chechulin. It was designed for 5,500 seats and included a concert hall with 2,500 seats, a two-screen Zaryadye cinema for 1,500 spectators, as well as nine restaurants, not counting buffets and cafes. By 1980, the hotel industry of the USSR included 7,000 hotels, in addition to other accommodation facilities, with a total room stock of 700,000 beds.

One of the first hotels in modern Russia is the Corinthia Nevsky Palace, opened in May 1993 in St. Petersburg, which is a reconstruction of two unique buildings erected in the second half of the 19th century. In general, the market transformations of the 1990s had a negative impact on the state of accommodation facilities in Russia, the number of which has significantly decreased over this period, despite the new construction and reconstruction of a number of buildings.

However, in these years, for the first time, new trends were outlined in the development of the domestic hospitality industry, which began to determine the improvement of the hotel business in the future, over the past 10 years, which are very favorable for the growth of hotel enterprises. These innovations include: deepening the specialization of the hotel offer; formation of hotel chains, including international ones; development of a network of small enterprises (including the first motels in the country); widespread introduction of computer technologies into the hotel business.

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The textbook discusses the key issues of the functioning of enterprises in the hospitality and tourism industry. Basic economic concepts, concepts, functions, methods of organizing production and providing services, questions of planning and analysis of economic activity are given. The factors influencing the effective development of enterprises in this industry, emerging problems and ways to resolve them are analyzed. The textbook contains a workshop that presents tests and business games aimed at developing the creative abilities and practical skills of future specialists, their adaptive capabilities, preparing for professional cooperation, and self-improvement.

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Foreword

About the subject of the economics of the hotel business

All-round support and development of the so-called hospitality industry, which includes the hotel business as a key component, is of exceptional importance for the national economy, unlocking human potential, ensuring the basic constitutional rights of citizens and the image of our state. In view of the above circumstances, by the decision of the Presidium of the Educational and Methodological Association for Education in the Field of Industrial Management of the State Committee for Higher Education of the Russian Federation dated January 25, 1994, the educational specialty "Economics and Management in the Tourism and Hotel Industry" was officially approved in our country.

According to this decision, the training of economists-managers in this specialty has been open since September 1, 1994 and is carried out in accordance with the Federal Standard approved on April 20, 1994. Starting from October 3, 2000, the standard has been supplemented with an Exemplary Curriculum for the specialty "Economics and Management at the Enterprise tourism and hotel industry”, approved by the Ministry of Education of the Russian Federation.

The concept of the economics of the hotel business as a science and academic discipline is revealed through the history of these terms. The term "economy" was introduced by the ancient Greek philosopher and writer Xenophon (c. 430-354 BC) as the title of a treatise on the best housekeeping. Translated from the ancient Greek "economy" means house building. After the reform of economic knowledge carried out by the English political economist A. Smith (1723–1790), the concept of economics as a science moved far from the categories of housekeeping and spread to commercial enterprises and government revenues.

Today under economy refers to the branch of humanitarian and social knowledge that studies economic relations, i.e., any relations that arise in society or individual social groups regarding the reproduction, distribution and consumption of material goods in the form of goods, works and services. One of the objects of close attention of economic science is a private matter, which attracted even ancient thinkers, and now denoted by the English concept business (business).

The science of economics has several branches specializing in a certain form of relations (depending on the subject of relations) or covering a certain, independent group of methods of cognition. Thus, tourism economics specializes in tourism activities, studying the latter in a variety of ways. Meanwhile, accounting (not to be confused with accounting) specializes in the study of any economic and related information processes using accounting methods.

The hotel business is one of the main areas in hospitality industry, what is the name of the service segment for the provision of services to travelers, including tourists. According to the definition adopted by the current Russian legislation, this industry is a combination of hotels and other accommodation facilities, means of transport, sanatorium and resort treatment and recreation facilities, catering facilities, entertainment facilities and facilities, educational, business, medical and recreational, sports and recreation facilities. sports and other purposes, organizations engaged in tour operator and travel agency activities, operators of tourist information systems, as well as organizations providing services of guides (guides), guide-interpreters and instructors-guides (Article 1 of the Federal Law of November 24, 1996 No. 132-FZ "On the basics of tourism activities in the Russian Federation").

In addition to the hotel business, the hospitality industry includes many other areas of service, among which catering (restaurant business, etc.), retail trade in souvenirs and tourist goods, recreational and cultural and entertainment services are especially important. At the same time, it is necessary to recognize the closest interaction, on the one hand, with the hotel business, and on the other, with tourist and excursion services (services of travel agents and tour operators), which determines the state and level of other components of the hospitality industry.

The relationship between the hotel and tourism business

Under tourism(from French tour - “trip, walk”) is understood as a health or educational activity associated with visiting certain areas (destinations, from English destination - “destination”) outside the permanent place of residence for the purpose of cultural recreation. The Federal Law “On the Fundamentals of Tourism Activities” mentioned above interprets the concept of “tourism” as temporary departures (travels) of citizens of the Russian Federation, foreign citizens and stateless persons from a permanent place of residence for any legal purposes, except for the purpose of engaging in activities related to generating income from sources in the country (place) of temporary residence.

Accordingly, the tourism (more correctly, tourism) business is an entrepreneurial activity aimed at meeting the needs of tourists and developing infrastructure that provides maximum convenience for travel. The specialization of the tourism business is due to the diversity of tourism itself, the variety of targets that are formulated by travelers.

As a type of activity, tourism has a great social impact. In the course of travel, many citizens pursue the goal of improving and increasing their health in favorable conditions, including the countryside and the resort zone. These types of tourism are promising in terms of a positive impact on the health of the nation. Support for these areas of tourism reduces the social costs associated with high morbidity, makes it possible to more rationally spend funds on healthcare, reduce the burden on clinics and hospitals, etc.

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