Analysis of the material resources of the hotel enterprise. Calculation of stocks of material resources and the method of their rationing. Example. It is necessary to calculate the amount of fuel for heating the hotel

Abstract on

economy and entrepreneurship

in social and cultural service and tourism.


Novosibirsk 2008


In recent years, the service sector in Russia has been dynamically developing in all directions, especially in terms of human service, that is, servicing the population with personal consumption services. The development boom is also characteristic of the tourism and hotel services industry. The creation of a modern tourism industry is impossible without a developed infrastructure for serving tourists. An important place in it is occupied by the hotel industry.

In practice and in theory, the concept of "hospitality industry" is widely used. In a market economy, the hospitality industry is understood as entrepreneurial activity in the service market related to serving guests. The latter can be tourists, business travelers, business representatives, vacationers, clients who decide personal and family interests. The hospitality industry also includes the organization of public catering, sports and other entertainment, recreation parks and hotels.

By the way, many years ago a hotel was called a “visiting house (yard)” with obligatory servants, rooms for visitors, interchangeable horses for further travel, often with meals for customers, while the cares of a servant or maid were called “service”, hence the “modern service” . Today's hotels, as a rule, are hotel complexes that are engaged in diversified business activities and provide customers with both material and non-material services: accommodation, food, communication services, personal services, medical, sports, entertainment and other information services.

Hotel complexes as business entities are inherent in all the laws and principles of a market economy. They carry out their activities in a competitive environment, strive to maximize profits, study the demand for their services and conduct market research.

In my essay, I would like to consider the economics of a modern hotel complex: its costs and profits.

1. The concept of hotels and their functional purpose


In the economic literature and in practice, there is no unambiguous approach to the definition of the concept of "hotel". Most often, it is associated with derivatives from: the Latin word "hospitalis" (hospitable), the English "hospitality" (hospitality), the French "hospice" (hospital house). There are other points of view, but the common, essential for them is that hotels are enterprises that provide people who are away from home with a range of services, the most important of which are accommodation and catering services.

Hotels are a necessary element of the social sphere and play an important role in increasing the efficiency of social production and, in fact, the growth of the living standards of the population. The hotel business is one of the most promising and rapidly developing industries, which has a huge potential for the Russian market and is able to bring sustainable income to the budgets of all levels. Therefore, it is no coincidence that the number of hotels both in our country and abroad is growing every year.

Hotels are multifunctional enterprises in the service sector. Undoubtedly, their main function is to provide customers with housing, which includes the implementation of the main elements of the technological process of guest service: booking, check-in upon arrival, advance payment for accommodation in the room; floor services. Along with this, hotels provide information and transport services, catering services (restaurants, cafes, bars, buffets), services of gambling establishments (casinos, slot machines, video games) and leisure centers (excursions, meetings, concerts, hobby groups). Sports and health-improving events, fairs and festivals are organized for the comprehensive service of residents, solemn receptions and banquets are held.

2. Classification of hotels


There is an international classification of hotels, as well as a classification of hotels adopted in each country.

The classification (typology) of hotels, which has become widespread in the world practice of the hotel industry, is shown in Table 1.1.

In Russia, hotels are classified into categories. The principles of such a classification are set out in the "Regulations on the criteria for classification requirements for hotels (motels) of the Russian Federation" and GOST R50645-94 "Tourist and excursion services". According to these documents, all hotels are divided into 5 categories with assignment from one to five stars, and motels - from one to four stars.

1 . Presence of buildings and territories adjacent to them (entrance for guests, parking).

2 . Mandatory technical equipment (emergency lighting and power supply, water supply, air conditioning, internal radio broadcasting, elevator, telephone communication in rooms, public telephones).

Table 1.1 International classification of hotels

Hotel type

Characteristic

1 2
Luxury hotel In terms of capacity, this type of hotel belongs to small or medium-sized enterprises. Usually located in the city center. Well-trained staff provides a high level of service to the most demanding clients, which are conference participants, business meetings, businessmen, highly paid professionals. The high price of the room is typical, including all kinds of services.
Middle class hotel The capacity is more than a luxury hotel (400-2000 seats). Located in the city center or city limits. It offers a fairly wide range of services, and their prices are equal to the level of prices in the region of location or slightly higher. Designed to receive businessmen, tourists, participants of congresses, conferences, etc.
Hotel apartment (appart-hotel) In terms of capacity, this is an enterprise of small or medium size (up to 400) places. It is typical for a large city with a changeable population. Provides apartment type rooms used as temporary accommodation, most often on a self-catering basis. The price in this type of hotel usually varies depending on the terms of accommodation. Serves family tourists and businessmen, businessmen staying for a long time

Economic hotel

Enterprise of small or medium capacity (up to 150 or more seats). Located near transport routes. Characteristic simple and fast service, limited range of services. Consumers - businessmen and individual tourists who do not need full board and strive to actually pay for the services they consume, providing for a low percentage of the service surcharge
Resort hotel An enterprise with a wide range of capacities offering a full range of hospitality services. In addition, it includes a complex of special medical care and dietary nutrition. Located in a resort area
Motel Simple one-story or two-story structures located outside urban areas, in the suburbs, near highways. These are small or medium enterprises (up to 400 places). Characterized by an average level of service with a small number of staff. Clients are different categories of tourists, but with an emphasis on cognitive autotourism
Private B&B This type of hotel has become widespread in the United States. This is a small, sometimes medium-sized hotel. Located in the suburbs or countryside. The service usually includes breakfast and an early light dinner at home. Clients are businessmen and route tourists striving for home comfort
Hotel garni A business that provides customers with a limited number of services: accommodation and continental breakfast
Boarding house An enterprise with a simple standard and a limited range of services. Unlike garni hotels, breakfasts, lunches and dinners are provided here. However, only resident customers can receive catering services.
Rotel A mobile hotel, which is a wagon with single and double compartments, in which sleeping chairs are located. There is a dressing room, toilet, kitchen, refrigerator
Botel A small hotel on the water, which is used as a suitably equipped boat
Flotel A large hotel, often referred to as a "resort on the water." Tourists are offered comfortable rooms with a wide range of services: a swimming pool, water skiing, fishing equipment, diving and hunting equipment, gyms, congress and conference halls, libraries. Recently, it is often used to organize business tours, congress tours, congress cruises, study tours.
Fleitel Aerohotel or "flying hotel". Extremely expensive and not numerous type of hotels. Equipped with a landing pad and communication with meteorological services

3. Number of rooms, the share of beds in single and double rooms, the availability of multi-room rooms (apartments), the size of the rooms, the availability of bathrooms in the rooms.

4. Technical equipment (doors, locks, burglar alarms, security controls, soundproofing, lighting, electrical sockets, heating, air conditioning regulator, telephone equipment, radio timer, TV, refrigerator, mini-bar, mini-safe).

5. Equipping with furniture and equipment (the presence of a set of bedding and linen, a bedside rug, carpets and floor coverings, a bedside table, a wardrobe, hangers for outerwear and hats, chairs, armchairs, tables (written, magazine), shelves for luggage, stands under the TV, thick curtains or blinds that darken the room, mirrors, brushes (for clothes, shoes), a combination key (for opening bottles), carafes, glasses, a set of dishes for a mini-bar, ashtrays, information materials in the room, sets of writing materials , fire instructions, instructions on actions in extreme conditions characteristic of a given place.

6 . Inventory and items of sanitary equipment for the room (the presence of a mirror and a shelf for toiletries, a curtain in the bathroom, a rug, a hairdryer, a towel holder, hooks for clothes, towels (for each guest), a terry sheet, a bath cap (for each guest) , bath slippers (for each guest), napkins, toilet paper, toilet lids and brushes, waste baskets, bags for hygiene items).

7. Sanitary facilities for common use (toilets, equipment for toilets, bathrooms, showers).

8. Public spaces (presence of furniture, special floor coverings, decorative landscaping, artistic compositions, music broadcasting, newspapers, magazines, safe, wardrobe in the lobby, living rooms, rooms for watching TV programs, halls for cultural (business) events with equipment for simultaneous translation, audio - and video equipment, a business center, a sports and recreation center, a swimming pool, a medical office, a hairdresser, consumer service rooms, shops, shopping kiosks, etc.).

9. Premises for the provision of catering services (restaurants, cafes, bars).

10. Services (luggage service, doorman, baggage handling, wake-up call, room and bed cleaning, evening turndown service, change of bed linen, towels, laundry and ironing, dry cleaning, minor clothing repairs, shoe shine, postal and telegraph services, delivery of correspondence guests, typing, copying documents, services of a secretary, stenographer, messenger, provision for the use of computers, electronic means of communication, video and audio equipment, storage of valuables in the administration safe, luggage storage, currency exchange, organizing meetings and seeing off, calling a taxi, car rental, parking (by hotel staff) and delivery from the garage (parking lot) to the entrance of the guest car, maintenance of guest cars, booking tickets for different kinds transport, booking and (or) sale of tickets to theaters, sports, entertainment events, tourist and medical services).

11. Catering services (service, availability of meals (breakfast, two meals a day, three meals a day), breakfast time, restaurant reservations, room service).

12. Requirements for personnel and their training (availability of written standards for personnel, qualifications, knowledge of foreign languages, medical requirements, appearance, behavior requirements).

In addition to the above classifications, both foreign and Russian hotels can be classified according to various criteria (Table 1.2).

The above classifications of hotels are somewhat arbitrary, since the practice of the hotel business is constantly evolving and updating, leading to the objective necessity and possibility of new classifications.


3. The composition of the costs of maintaining the hotel


The economic and accounting management mechanism is a way of regulating the economic and entrepreneurial activities of an enterprise (organization), including a system of economic and accounting levers. These include prices, tariffs, income, expenses (costs), profits, loans, taxes, etc., which are subject to mandatory accounting and are used as a regulator of the enterprise's economy and the impact on the economic processes of business entities.

The accounting management mechanism is the basis for microeconomic analysis of the financial and economic activities of economic entities: small, medium and large enterprises, including hotel complexes. The bulk of the accounting information base refers to the measurement of natural and cost estimates of the enterprise's resources used to determine the costs and cost of a unit of hotel services for its production and sale.

The cost of a service is a valuation of the costs used in its provision for raw materials, materials, fuel, energy, depreciation of fixed assets, labor resources and other costs necessary for the provision of services. Based on this, the formation of the cost of the service is a summation of the organization's costs associated with the process of providing the service and related to a specific reporting period and the object of calculation. The cost of one unit of service, as well as the cost of the entire volume of services sold, is determined on the basis of the following economic principles:

1. Expenses are related to the implementation of entrepreneurial activities.

This principle follows from the very concept of cost: the cost of a service includes all costs associated with the process of providing a service. Those costs that are not directly related to production activities are classified as non-production costs.

2. Organizational costs are divided into two types: current and capital.

This principle follows from paragraph 6 of Art. 8 of the Federal Law of November 21, 1996 No. 129-FZ "On Accounting". In the accounting of organizations, current production costs and capital investments are accounted for separately. Current costs include production costs, which, as a rule, are consumed in one business cycle. Capital includes expenditures on non-current assets used in several production cycles, the value of which is included in the current costs of production or distribution through depreciation or amortization, as well as investment-related expenditures, for example, financial investments in stocks, bonds, other securities and bank deposits .

3. The assumption of temporal certainty of the facts of economic activity - the accrual principle.

According to this principle, the facts of the economic activity of the enterprise relate to the reporting period (and, therefore, are reflected in the accounting) in which they took place, regardless of the actual time of receipt or payment Money associated with these facts.

4. Assumption of property isolation of the organization. According to this principle, the property and obligations of the

enterprises exist separately from the property and obligations of the owners of this enterprise and other legal entities.

"On approval of the Regulations on the composition of costs for the production and sale of products (works, services) included in the cost of products (works, services), and on the procedure for the formation of financial results taken into account when taxing profits" and industry instructions and guidelines adopted in accordance with it .

The action of this document was canceled by Chapter 25 of the Tax Code of the Russian Federation "Corporate income tax", which came into force. Now, for these purposes, taxpayers use Chapter 25 of the Tax Code of the Russian Federation and Accounting Regulation PBU 10/99 “Expenses of the Organization”, approved by Order of the Ministry of Finance of the Russian Federation of May 6, 1999 No. 33n.

However, the cost of the service largely depends on industry specifics, and hotels are no exception. So, for example, for hotels, an additional regulatory document is the State Standard of the Russian Federation GOST R 50645-94 “Tourist and excursion services. Classification of hotels”, approved by the Decree of the State Standard of the Russian Federation of February 21, 1994 No. 33.

In the absence of relevant industry regulations on the organization of cost accounting, organizations should be guided by the old instructions, taking into account the requirements, principles and rules of accounting and tax accounting.

To date, in the accounting legislation, the main regulatory document in the formation of the organization's costs is the above-mentioned Accounting Regulation PBU 10/99 "Organization's expenses", approved by Order of the Ministry of Finance of the Russian Federation No. ЗЗн dated 05/06/1999. benefits as a result of the disposal of assets (cash, other property) and (or) the emergence of obligations, leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by decision of the participants (property owners)"

The expenses of the organization, depending on their nature, the conditions for implementation and the direction of the organization's activities, are divided into:

1. Expenses for ordinary activities.

2. Other expenses, which in turn can be divided into:

■ operating expenses;

■ non-operating expenses.

Expenses for ordinary activities are expenses associated with the manufacture and sale of products, the performance of work and the provision of services, as well as the acquisition and sale of goods. They are an integral part of the organization's activities.

Operating expenses are:

■ expenses associated with the provision of property for rent (this is not the main activity of the organization);

■ expenses associated with the transfer of intangible assets for temporary use (if this is not the main activity of the organization);

■ expenses associated with participation in the authorized capital of other organizations (if this is not the main activity of the organization);

■ expenses associated with the sale, disposal and other write-off of fixed assets and other assets other than cash (except for foreign currency), goods, products;

■ interest paid by the organization for the provision of funds (credits, loans) for use;

■ expenses related to payment for services rendered by credit institutions;

■ deductions to valuation reserves created in accordance with accounting rules (reserves for doubtful debts, depreciation of investments in securities, etc.), as well as reserves created in connection with the recognition of contingent facts of economic activity;

■ other operating expenses. Non-operating expenses are recognized:

■ fines, penalties, forfeits for breach of contract terms;

■ compensation for losses caused by the organization;

■ previous years' losses recognized in the reporting year;

■ the amount of accounts receivable for which the limitation period has expired, other debts that are uncollectible;

■ exchange differences;

■ the amount of depreciation of assets;

■ transfer of funds (contributions, payments, etc.) related to charitable activities, expenses for sports events, recreation, entertainment, cultural and educational events and other similar events;

■ other non-operating expenses.

When forming expenses for ordinary activities, they should be grouped according to the following elements established in PBU 10/99 "Expenses of the organization":

■ material costs;

■ labor costs;

■ contributions for social needs;

■ depreciation;

■ other costs.

For the purposes of managing costs and taxes in accounting, accounting of expenses by cost items is organized, depending on the taxation scheme. The list of cost items is established by the organization independently in accordance with industry specifics.

The composition of hotel costs for general and simplified taxation schemes is given in the table 3.1.

Below is an itemized calculation of the approximate costs of the hotel complex. The calculation of the annual cost of consumed resources is given in Table 3.2.

Calculation of the cost of soft inventory, dishes, clothing care items, cleaning and detergents produced in accordance with the Russian Federation GOST R 50645-94 "Tourist and excursion services". Classification of hotels. Each hotel room should have soft inventory in the composition shown in table 3.3

In our example, the analyzed hotel has a room stock of 30 single rooms, and the capacity of the room fund is 50 beds. Soft inventory for positions 1-5 is purchased in a single copy for each number 75628 rubles. (3268 rubles x 30 beds). Such components of soft equipment as bed linen, a terry towel, a waffle towel, are subject to change once every three days, the cost of such a set is 600 rubles. for one bed and 16,970 rubles. based on 30 single rooms. To change linen, you must have 3 sets, you can have three sets, i.e. 11970 x 3 = 35910 rubles. In addition to soft furnishings, rooms should be provided with items for placing and caring for clothes, dishes (Table 3.4). For all rooms: 640 rubles. x 21 numbers = 13,440 rubles.

Table 3.1 Composition of hotel costs under general and simplified taxation schemes

Name of cost items General scheme of taxation Simplified tax scheme
1 2 3
1. Material costs + +
including: 1.1. Acquisition of property worth less than 10,000 rubles. + +
1.2. Resource cost + +
- gas + +
- water + +
- drains + +
- electricity + +
- removal of municipal solid waste + +
1.3. Acquisition of soft inventory for completing and maintaining rooms + +
1.4. Acquisition of clothing and care items, utensils for completing rooms + +
1.5. Purchasing cleaning products and detergents for the rooms + +
1.6. Laundry of soft hotel equipment + +
2. Labor costs for hotel staff + +
3. Unified social tax (26% of the wage fund for hotel staff) + -
4. Contributions to the Pension Fund (20% of the salary fund of the hotel staff) - +
5. Depreciation of property + -
6. Depreciation of intangible assets + -
7. Reimbursement of fixed assets - +
8. Hotel certification + -
9. Hotel security ("panic button") + +
10. Communication services (telephone) + +
11. Maintenance of cash registers + +
12. Advertising "creeping line" + +
13. payment for Internet services + +
14. Payment for the entrance medical examination of personnel + +
15. Payment for the current medical examination of the hotel staff + +
17. Calculations with the budget for income tax + -
18. Settlements with the budget for property tax + -
19. Settlements with the budget for property tax + -
20. Settlements with the budget for a single tax on imputed income - +
21. Settlements with the budget for land tax + +
22. Calculations with the budget for the fee for environmental pollution (maximum allowable emissions) + +

Table 3 2

Calculation of the annual cost of resources

Resource type Annual consumption Tariff, rub. Cost, rub.
1. Water, m3 3092 10,09 51198,28
2. drains, m cube 2877 16,18 59549,86
3. Electricity, kW/h 360000 2,77 1002200,00
4. Gas, cubic meters 83352 1,26 145023,55
5. Export of solid domestic waste, m. 60 21,00 1860,00
TOTAL: - - 1259831,69

Table 3.3

List and cost of soft inventory for completing and maintaining one issue

Name of soft inventory Quantity, pcs. Price, rub.
1. Down pillow 70x70 1 158
2. Duvet 1 1200
3. Bedspread 1 500
4. Curtain 1 1700
5. Bedside rug 1 400
6. Bedding set 1 550
7. Terry towel 1 200
8. Waffle towel 1 90

Table 3.4

List and cost of clothing and care items, dishes in one room

Name of items Quantity Price, rub. Price,
1. Hangers 5 15,0 75,0
2. Clothes brush 1 25,0 25,0
3. Shoe brush 1 30,0 30,0
4. Decanter with a glass and a tray 1 270,0 270,0
5. Key combined 1 80,0 300,0
6. Ashtray 1 40,0 40,0
7. Telephone directory 1 120,0 120,0
TOTAL: - - 640,0

Table 3.5

List and cost of cleaning and detergents for one hotel room

Name of cleaning and detergents
1. Toilet soap 8,0
2. Universal detergent "Progress" 23,0
3. Detergent "Cinderella" 21,0
4. Detergent "Pemos" 8,0
5. Sanitary cleaner 14,5
6. Cleaning agent "Surzha" 12
7. Carpet cleaner 8,5
8. Pasta "Palmyra" 150,0
9. Washing powder for disinfection 11,0
10. Polish 14,5
11. Burlap 80,15
TOTAL: 369,65

The list and cost of cleaning products and detergents for one room are shown in Table 3.5.

The cleaners and detergents indicated in Table 3.5 are consumed within 10 days (decade), therefore, the annual costs for them are:

RUB 369.65 x 3 x 12 months x 21 beds = 279,455.4 (rubles)

Laundry is washed 8 times a month, the weight of one set of linen for one room is 3 kg, the price of washing for 1 kg is 15 rubles. The annual cost of laundry will be:

3 kg x 21 numbers x 15 rubles x 8 x 12 = 90 720 (rub.)

The calculation of labor costs, according to the staffing table, is shown in table 3.6.

The annual wage fund will be: 88,000 rubles. x 12 months = 1,056,000 rubles.

Calculation of depreciation in accordance with paragraph 1 of Art. 258 of the Tax Code of the Russian Federation is given in Table 3.7, while depreciable property is distributed into 10 depreciation groups depending on its useful life.

Depreciation amount for the year: 90171.2 x 12 = 1,082,054.4 rubles.

The list and cost of a set of furniture in a single room, worth more than 10,000 rubles, are shown in Table 3.8.

Table 3.6 Calculation of labor costs for hotel employees

No. p / p Job titles Number of persons Monthly salary, rub. Monthly salary fund, rub
1 Administrator (hotel open 24/7) 4 4000 20000
2 Daily maid 10 3000 15000
3 Day maid 8 3000 5000
4 Senior administrator (as chief accountant) 1 5000 10000
5 Director 1 7000 35000
6 Supply manager (purveyor, merchandiser, driver-forwarder) 1 4000 5000
7 Secretary 2 4000 15000
8 Cleaning woman 2 2500 3000
9 Boiler room operator (combination: plumber, electrician) 1 4500 5000
10 Security guard 8 6000 7000

TOTAL: 38 - 120000

Table 3.7 property depreciation calculation

Economy

hotel industry

Tutorial

Yakovlev G. A. Ya474 Economics of the hotel industry:

Tutorial. - M.: Publishing house

RDL, 2006. - 224 p. ISBN

5-93840-071-6 BBC 65. 432ya73

The training manual systematizes the main areas

economic activity hotels and restaurants.

The issues of managing a hotel enterprise are considered

and the main economic indicators used in

hotel complex.

For students of higher educational institutions students in economic specialties, as well as employees of the hospitality industry.

CONTENTS Chap. 1. Hospitality industry 1.1. ESSENCE OF HOSPITALITY 1.2. TYPOLOGY OF HOTEL ACCOMMODATION 1.3. CLASSIFICATION OF HOTELS IN DIFFERENT COUNTRIES 1.4. INTERNATIONAL HOTEL ORGANIZATIONS Ch. 2. Hospitality industry Russian Federation 2.1. RUSSIAN SYSTEM OF CLASSIFICATION OF HOTELS AND ACCOMMODATION 2.2. HOTEL INDUSTRY IN RUSSIA 2.3. HOTEL CHAINS 2.4. HOTEL SERVICE IN MOSCOW 2.5. HOTEL SERVICE ST. PETERSBURG 3. Hotel company 3.1. HOTEL SERVICES AND THEIR CHARACTERISTICS 3.2. REQUIREMENTS FOR HOTEL STAFF AND ITS TRAINING 3.3. BUILDINGS, CONSTRUCTIONS AND PREMISES IN HOTEL ENTERPRISES 3.4. FUNCTIONAL REQUIREMENTS FOR HOTELS 3.5. RESIDENTIAL PART OF THE HOTEL 3.6. LIFE SUPPORT OF HOTELS Ch. 4. FUNCTIONS AND MANAGEMENT METHODS OF THE HOTEL ENTERPRISE 4.1. ORGANIZATIONAL STRUCTURE OF HOTEL MANAGEMENT 4.2. HOSPITALITY MANAGEMENT 4.3. PLANNING FUNCTION 4.4. PLANNING METHODS 4.5. ORGANIZATION FUNCTION 4.6. MOTIVATION AS A FUNCTION OF MANAGEMENT 4.7. CONTROL FUNCTION 4.8. FUNCTION OF ANALYSIS OF ECONOMIC ACTIVITIES Ch. 5. PERSONNEL MANAGEMENT OF THE HOTEL COMPANY 5.1. PRINCIPLES AND METHODS OF PERSONNEL MANAGEMENT 5.2. ORGANIZATIONAL AND ADMINISTRATIVE METHODS OF PERSONNEL MANAGEMENT 5.3. ECONOMIC METHODS OF PERSONNEL MANAGEMENT 5.4. SOCIAL AND PSYCHOLOGICAL METHODS OF PERSONNEL MANAGEMENT 5.5. PRINCIPLES OF PEOPLE MANAGEMENT 5.6. PROVISION OF THE ENTERPRISE WITH WORK RESOURCES 5.7. CONCLUSION OF AN EMPLOYMENT CONTRACT 5.8. STAFF POSITION Ch. 6. ECONOMIC FOUNDATIONS FOR THE FUNCTIONING OF HOTELS 6.1. PERFORMANCE INDICATORS OF THE HOTEL ENTERPRISE 6.

2. FACTORS AFFECTING THE PERFORMANCE OF THE HOTEL ENTERPRISE 6.3. HOTEL PRODUCT 6.4. ANALYTICAL SERVICE IN THE HOTEL ENTERPRISE Ch. 7. PUBLIC CATERING ENTERPRISES 7.1. CLASSIFICATION OF PUBLIC CATERING ENTERPRISES 7.2 Restaurant industry and its functions 7.3. COMPOSITION AND STRUCTURE OF COMMODITY TURNOVER OF PUBLIC CATERING 7.4. CREATION OF RESERVES OF RAW MATERIALS AND GOODS 7.5. RESTAURANT GROSS INCOME Ch. 8. FIXED ASSETS OF HOTEL AND RESTAURANT ENTERPRISES 8.1. ECONOMIC ESSENCE OF FIXED ASSETS OF THE HOTEL ENTERPRISE 8.2. INDICATORS OF EVALUATION OF THE MOVEMENT AND CONDITION OF FIXED ASSETS OF THE HOTEL ENTERPRISE 8.3. INTANGIBLE ASSETS 8.4. FIXED ASSETS OF THE RESTAURANT BUSINESS Ch. 9. WORKING ASSETS OF HOTEL AND RESTAURANT ENTERPRISES 9.1. ESSENCE AND COMPOSITION OF WORKING ASSETS OF THE HOTEL ENTERPRISE 9.2. PERFORMANCE INDICATORS OF THE USE OF WORKING ASSETS OF THE HOTEL ENTERPRISE 9.3. WORKING ASSETS OF THE RESTAURANT BUSINESS Ch. 10. FINANCE OF HOTEL AND RESTAURANT ENTERPRISES 10.1. FINANCIAL RESOURCES OF THE HOTEL ENTERPRISE 10.2. REVENUE FROM THE SALES OF PRODUCTS OF THE HOTEL ENTERPRISE 10.3. PROFIT OF HOTEL AND RESTAURANT ENTERPRISES 10.4. DISTRIBUTION OF PROFIT Chap. 11. PAYMENT OF EMPLOYEES OF HOTEL AND RESTAURANT ENTERPRISES 11.1. MECHANISM OF REGULATION OF PAYMENT 11.2. TARIFF SYSTEM 11.3. FORMS AND PAYMENT SYSTEMS 11.4. PROCEDURE FOR CALCULATION OF FUNDS FOR THE PAYMENT OF WORK 11.5. WAGE FUND OF THE HOTEL AND RESTAURANT ENTERPRISE Ch. 12. COST OF SERVICES OF HOTEL AND RESTAURANT ENTERPRISES 12.1. COST OF SERVICES OF THE HOTEL COMPANY 12.2. COSTS OF PRODUCTION AND DISPOSAL OF THE RESTAURANT BUSINESS Ch. 13. ACCOUNTING AT HOTEL AND RESTAURANT ENTERPRISES 13.1. ORGANIZATION OF ACCOUNTING 13.2. DAILY BOOKS 13.3. MAIN BOOK 13.4. CASH FLOW BOOK 13.5. BALANCE SHEETS 13.6. PROFIT AND LOSS STATEMENT 13.7. CASH FLOW STATEMENT Chap. 14. TAXATION 14.1. TYPES OF TAXES AND FEES PAYABLE.

14.2. TAXES PAYABLE FROM THE NET PROFIT OF COMPANIES 14.3. VALUE ADDED TAX 14.4. TAXES ATTRIBUTABLE TO THE COST OF PRODUCTS 14.5. TAXES ATTRIBUTABLE TO THE FINANCIAL PERFORMANCE OF THE ENTERPRISE 14.6. FEATURES OF TAXATION OF HOTEL ENTERPRISES 14.7. FEATURES OF TAXATION IN THE RESTAURANT BUSINESS Ch. 15. EFFICIENCY OF HOTEL AND TOURIST COMPLEX 15.1. DETERMINATION OF THE ESSENCE AND CONTENT OF THE EFFICIENCY OF THE HOTEL TOURIST COMPLEX 15.2. INDICATORS FOR ASSESSING THE ECONOMIC EFFICIENCY OF THE ENTERPRISES OF THE HOTEL AND TOURIST COMPLEX Chapter. 16. COMPETITION IN THE HOTEL BUSINESS 16.1. TYPES OF COMPETITION 16.2. COMPETITION METHODS 16.3. FORMATION OF COMPETITIVENESS Introduction A modern hotel and restaurant complex occupies an important place in social sphere country and contributes to meeting the primary needs of travelers in accommodation and food. Without hotels and restaurants, it is impossible to create a modern tourism industry.

Hotel and restaurant businesses are integral part service industries. The provision of these services has a positive impact on financial and economic activity and plays an important role in improving the efficiency of social production.

At present, there are many high-class hotels in Russia that are in dire need of managers different levels. However, the process of training qualified specialists for hotels and restaurants still needs to be optimized. Therefore, the publication of this manual seems timely and necessary for the training of workers in this complex area.

Efimova, N. A. Efimova, N. I. Kabushkin, A. D. Chudnovsky and others, developed a mechanism for managing the hotel complex in a market economy.

The organization of tourist services in terms of accommodation and meals is the most important task for both entrepreneurs of the hotel complex and for tourism enterprises. That's why the present tutorial, intended for students of higher educational institutions and employees of the hotel industry, will be useful for managers of specialists in the socio-cultural sphere and tourism.

Author Ch. 1. Hospitality industry 1. 1. ESSENCE OF HOSPITALITY Hospitality is one of the fundamental concepts of mankind. Man as a biological being has always been difficult to survive on the planet. In order to live, from time to time he has to leave the house, the place of his permanent residence. Sometimes the time of absence of a person stretches for days, weeks, months. He needs the support and help of "strangers"

people in exchange for a guarantee of the same treatment when they are on its territory. This is nothing but hospitality.

Hospitality is what creates in the guest (client) an idea about the enterprise (hotel, restaurant, cafe, tourist enterprise, etc.), the services provided, the friendly attitude as one of the best in their field of activity.

According to Webster's Dictionary, "The hospitality industry is a business that consists of those types of services that are based on the principles of hospitality, characterized by generosity and friendliness towards guests." Therefore, the hospitality industry can be viewed as a variety of business forms that specialize in the market of services related to the reception and service of guests.

However, it must always be remembered that the company provides services similar to those offered to customers by competing firms. When a service is provided to a client, he receives only what he requires and asks for. When the client is given hospitality, then the employees ask "guest"

about what can be done for him, and that is what is being done.

It is important to remember that the client is the most important figure for tourist enterprise. The client does not depend on us, but we depend on him.

The client is not a hindrance to work, but its meaning is the goal. The enterprise does not do the client a favor by serving him, but the client does a favor if he provides the opportunity to serve him.

In the eyes of the host, the client is the "king", and the satisfaction of his needs is the primary goal of the hospitality industry workers. In other words, the customer is always right.

That's why highest goal business activity in the field of hospitality is to meet the needs of the client, and only then - to increase the income of the enterprise. Real incomes are the result of a good organization of the hotel and restaurant business and not an end in itself. If the organization of affairs satisfies the client, he will pay in full for the services provided and in the future will not only return to the same hotel or travel agency, but in conversation with acquaintances will give the most favorable review of these enterprises.

The level of service falls when the employee thinks only about how to please his immediate supervisor. This usually ends with the company becoming more and more isolated from the customer. Wise is the one who anticipates customer needs and takes appropriate action to ensure they are met in a timely manner. To compete successfully for its customer, an enterprise must develop a marketing mix that makes the market it wants to enter more attractive to it than the marketing efforts of its competitors.

1. 2. TYPOLOGY OF HOTEL ACCOMMODATION FACILITIES According to the WTO definition, which is advisory in nature, an accommodation facility is any facility that regularly or occasionally provides tourists with places to spend the night. At the same time, hotels are considered as the main, classic type of accommodation enterprises, which has the following specific features:

Number of rooms exceeding a certain minimum;

A set of mandatory services (cleaning rooms and bathrooms, daily bed making, room service);

a certain assortment additional services/ According to the WTO, all hotels should be grouped into classes and categories depending on the specific equipment and features of the services provided. The WTO has developed a standard classification of accommodation facilities, in which hotels and similar enterprises represent one of four large groups (Fig. 1. 1).

In addition, accommodation enterprises are classified according to a number of criteria. One of the signs involves the division of all accommodation facilities into two main types:

Hotel-type accommodation facilities;

Additional accommodations.

Hotels differ in capacity, that is, in the number of permanent beds and the number of rooms in them. In world practice, the following typology of hotels is followed by capacity:

Small hotels - less than 100 places;

Medium hotels - from 100 to 500 beds;

Large hotels - more than 500 beds.

Also, hotel enterprises are classified depending on the location, the range of services provided, the level of service offered and the mode of operation.

By location, the following categories of hotels can be distinguished:

Hotels in the city center are usually high-rise buildings with closed car parking at or near the hotel;

Roadside hotels tend to be low rise with outdoor car parks, restaurants, eateries, minimal meeting and meeting facilities, in some cases an outdoor swimming pool;

Hotels in the vicinity of cities and at airports - usually low and medium-rise buildings with open space car parks, facilities for recreation and entertainment, banquet halls and halls for meetings and conferences;

Floating hotels - a watercraft, equipped as a hotel, for accommodation and recreation of tourists near the sea, river or lake.

A floating hotel is usually moored in a picturesque location, close to tourist attractions. If necessary, the hotel can be towed along the water along with tourists to another parking lot;

Resort hotels are located outside urban areas because they use natural and/or man-made attractions to attract tourists.

These hotels cater primarily to leisure and leisure tourists and are typically characterized by a wide range of recreational facilities, food and beverage facilities, banquet halls and meeting spaces. Resort hotels advertise themselves as specific holiday businesses.

According to the level, range and cost of services, hotel enterprises are divided into several types depending on the state of the material base and the efficiency of the hotel staff:

Cheap hotels, or hotels with limited service, involve a minimum of services, although some enterprises provide a fairly wide range of services, but an average level of service;

Luxury hotels have fashionable décor and high-end furniture, well-appointed lounges and public spaces. For hotel enterprises of this level, a high percentage of staff in relation to the number of rooms is typical (sometimes it reaches a ratio of 1: 1).

According to the mode of operation, hotels of year-round and seasonal action are distinguished.

Since the hotel business is characterized by the fact that hotel enterprises are increasingly relying on a certain segment of the market, it seems appropriate to single out several main types of hotels that are characteristic of the modern hotel base.

A luxury hotel has a size of 100 to 400 rooms, is usually located in the city center, is characterized by a high level of service from well-trained staff, a high price, has an expensive decoration of rooms designed for connoisseurs, and provides an elite accommodation for guests, mainly leaders large enterprises, high-level professionals, conference participants.

A high-class hotel ranging in size from 400 to 2000 rooms, located within the city limits, offers a wide range of services provided by trained staff at above average prices and targeted mainly at businessmen, individual tourists, conference participants, etc.

Mid-range hotels can be of different sizes depending on the location and aim to make the most of modern technology, reducing operating costs and, consequently, prices, adhering to the average level of prices in the region.

The apart-hotel has a room capacity of 100 to 400 rooms with conditions similar to furnished rooms, at prices depending on the time of stay with a self-catering option, and is aimed mainly at business and family tourists staying for a long time.

An economy-class hotel can be from 10 to 150 rooms, is located near the city, has a small staff, offers low prices for modern, well-equipped rooms, but no catering services.

Consumers are, as a rule, business people and individual tourists who do not need full board and strive to actually pay for the services consumed.

Motel, or hotel for tourists traveling by car, has a size of rooms from 150 to 400 rooms, is located in the suburbs, on highways at the entrance to the city, offers an average level of service with a small staff at an average price and with the provision of food services, as usually in a cafe or canteen.

A resort hotel can have from 100 to 500 rooms, is located near the sea, ocean, lake, mountains, etc., is usually far from the city, offers a full range of services, more than in a city hotel, at prices above average. It has a large number of sports facilities, expensive restaurants, banquet halls, meeting rooms are aimed at various categories of tourists.

The size of a condominium type hotel can vary from 50 to 250 rooms, but there may also be separate buildings with 4 rooms. Such a hotel has apartment type rooms and sports facilities similar to resort ones. Individual apartments can be sold to individual owners, however the entire property is used by the management company.

Apartments, which are designed to serve clients on holidays and vacations, are usually located in the vicinity of the resort.

1. 3. CLASSIFICATION OF HOTELS IN DIFFERENT COUNTRIES different countries are used various systems, of which there are more than 30 today. The most common classifications are:

The system of stars used in France, Austria, Hungary, Egypt, China, Russia and a number of other countries participating in the international tourist exchange;

Letter system used in Greece;

The system of "crowns" or "keys" characteristic of Great Britain;

The system of ranks, etc.

The most common classification of hotels is the French National Classification, according to which all hotels, depending on comfort, are divided into categories conventionally designated by stars (1 *, 2 *, 3 *, 4 * or 5 *, one category is without a star). Such a system allows the most complete coverage of the hotel services market.

No hotel company can apply for a category assignment if it does not meet the minimum requirements-criteria grouped into the following groups:

A - the number of rooms;

B- common areas;

C - hotel equipment;

D- comfort of housing;

E- service;

F- accessibility by persons with disabilities to persons with limited mobility.

According to the German classification, hotel enterprises are divided into five classes. In order to harmonize with the European system, it immediately provides for the correspondence of each class to a certain number of stars:

Tourist class - *;

Standard class - **;

Comfort class - ***;

First grade - ****;

Suite - *****.

rare are the so-called "non-category hotels" - small one-, two- and three-story houses, often served by a farm family.

When classifying hotels in Egypt, stars are also used, but compared to the European system, they are overestimated by about 1-2 stars.

In China, at the beginning of 1996, there were about four thousand accommodation facilities, for which the mentioned five-star system is used, although in addition to it, the country also has its own specific scale, according to which the simplest accommodation facilities include "guest houses" - inns or hostels that can be compared to student residences. More comfortable are "guest houses". In essence, these are hotels of two three-star level. Tourist hotels are among the most prestigious accommodation facilities that meet the requirements for hotels of three, four-star categories, and "wine houses" for hotels of four- and five-star categories. At the same time, Chinese standards are not inferior to European ones.

In Greece, the "letter" classification system is popular, although the usual stars can be seen on the facades of hotels. All Greek hotels are divided into four categories: A, B, C, D. Category A hotels correspond to a four-star level, B - three-star, C - two-star. Top-class hotels are often awarded the "de luxe" category. But, despite the above classification, Greek accommodation facilities with the same category differ significantly from each other. In hotels of category "C" (two-star) they offer a minimum set of services; they are located not on the very seashore. Hotels of category "B" (three-star), if they are located in the resort area, are almost always located on the coast. Hotels of category "A" (four-star) are distinguished by a higher level of service.

The classification of hotels in Great Britain is quite complicated.

Some catalogs offer a quite traditional star category, but, as a rule, not stars, but crowns are depicted on the facade of hotels. For example, the London "Royal Norfcck Hoteb" can be presented as either a three-star or a four-crown. The most correct is the classification proposed by the Association of British Travel Agencies (BTA):

budget hotels (*) Located in the central part of the city and have a minimum of amenities;

Tourist class hotels (**) The hotels have a restaurant and a bar;

Middle class hotels (***). The level of service is quite high;

First class hotels (****). Very high quality of accommodation and excellent level of service;

Hotels of the highest category (*****). The level of service and accommodation is first class.

The hotel base of Italy is represented by 40 thousand hotels scattered throughout the country. The classification of Italian hotels is quite confusing, although travelers can often see familiar stars above the doors of hotels. There is no official "star" scale in the country. According to the norms adopted in Italy, hotels are differentiated into three categories. At the same time, it can be assumed that the first category conditionally corresponds to the level ****, the second - -***, the third - **. In addition, within each category there is an arbitrary gradation.

Israel has a high-class resort and hotel complex on the shores of the Mediterranean and Red Seas. The number of hotels is increasing, and the star classification that existed there 7-8 years ago has been cancelled. In its place, there was a differentiation of hotels in three categories. Nevertheless, for the convenience of customers, travel agency employees continue to evaluate hotels in Israel on a star scale.

In three-star hotels in Israel, clients have the opportunity to receive the minimum set of services necessary for a good rest. Four-star hotels differ from three-star hotels not only in greater comfort, but also in a better location and a higher level of service. Hotels of the highest category are distinguished by their special charm and aristocracy and meet all the established requirements.

In Spain, there is also a gradation of accommodation facilities by category:

Hotel-type houses, bungalows, etc. of four categories from * to **** stars;

Inns of three categories from * to *** stars;

In addition, there are state enterprises reception of tourists, which are subordinate to the Ministry of Tourism. They are located for the most part in the most picturesque areas, where there are almost no other opportunities for accommodating visitors. These include old fortresses, castles and palaces, which are equipped as luxury hotels.

Thus, each country has its own classification of hotels, and even hotels belonging to the same category, but located in different states, have significant differences.

1. 4. INTERNATIONAL HOTEL ORGANIZATIONS Worldwide tourist market specific associations are actively functioning, the main goal of which is to unite the best representatives hotel business. For example, since 1928, the international corporation The Leading Hotels of the World has been working to determine the best hotels in the world. It annually places information about the best enterprises in a special catalogue. In order to become a member of the Leading Hotels of the World, a hotel must meet stringent quality standards in all areas that affect guest comfort.

A hotel applying for membership is subject to a rigorous registration and verification process. Each hotel that is already a member of the organization is periodically inspected to ensure full compliance with the established requirements.

Three Russian hotels are members of this organization:

Baltschug Kempinski in Moscow, Grand Hotel Europe and Astoria in St. Petersburg.

Similar work has been carried out for about 30 years and international organization"Preferred Hotels and Resorts of the World".

Since 1968, the Quietest Hotels of the World international hotel association has been operating, headquartered in Paris.

When joining this association, hotels are evaluated according to three criteria: natural and pleasant environment;

cozy building and interior with its characteristic appearance;

hospitality for all modern requirements including excellent cuisine.

The Committee of the Hotel and Restaurant Industry in the European Community deals with the coordination of the functioning of hotel chains and associations of independent hotels and restaurants in Europe.

CONTROL QUESTIONS 1. What is included in the concept of "hospitality"?

2. Tell us about the international classification of hotels, 3. What is the categorization of a hotel and by what criteria is it established?

4. What hotel classification systems exist in different countries?

5. Tell us about the activities of international hotel organizations.

Ch. 2. Hotel industry of the Russian Federation 2. 1. RUSSIAN SYSTEM OF CLASSIFICATION OF HOTELS AND ACCOMMODATION FACILITIES In Russia, by order of the Ministry of Economic Development and Trade dated June 21, 2003. No. 197 approved the Regulations on state system classification of hotels and other accommodation facilities. This document establishes the goals, organizational structure and procedure for carrying out work in the system for classifying hotels and other accommodation facilities into a category (“without stars”

"one star", "two stars", "three stars", "four stars", "five stars") The assessment of the compliance of the accommodation facility with the established requirements is carried out by the classification body of accommodation facilities, which has qualified experts in its composition, and certification for the category is carried out federal agency executive power in the field of tourism. The system of classification of hotels and other accommodation facilities is formed by the federal executive body in the field of tourism.

The system was developed on the basis federal law"On the fundamentals of tourism activities in the Russian Federation", the Federal Law "On Technical Regulation", the Law of the Russian Federation "On the Protection of Consumer Rights" and the Concept for the Development of Tourism in the Russian Federation, approved by order of the Government of the Russian Federation of July 11, 2002. No. 954-r.

The minimum requirements for accommodation facilities of various categories are given in Table. 2. 1. Criteria for scoring are given in Table. The assessment of accommodation facilities is based on a set of minimum requirements and scoring criteria.

(The number of stars increases with the level and quality of service. Accommodation facilities are classified into five categories; the highest category of accommodation facility is “five stars” - “one star”. Non-category accommodation facilities are equated to the “no stars” category.

Logistics, --- nomenclature and the quality of the services offered;

Personnel and their training, etc.

The following terms and definitions are used in the Regulations:

Funds accommodation - enterprises various organizational legal forms and individual entrepreneurs engaged in temporary accommodation of tourists and having at least 5 rooms. Accommodation facilities include hotels, motels, youth hotels (hostels), rest houses, boarding houses, hotels with medical and health services, --- room in the accommodation facility - one or more living rooms, with furniture, equipment and inventory necessary for the temporary accommodation of tourists, --- room stock - the total number of rooms (beds) of the accommodation facility 2. 2. HOTEL INDUSTRY OF RUSSIA Hotel industry of Russia in 2000 numbered 8 thousand recreational accommodation facilities, of which 4.1 thousand (or about half) are hotels, motels and hostels for visitors with a capacity of 346.1 thousand.

The average number of employees in the hotel industry in Russia at the end of 2000 amounted to 103.3 thousand people, of which 45.4% were engaged in servicing tourists.

In general, in Russia, 71% of hotels are urban, and 29% are located in rural areas.

In 2000, Russian hotels served more than 16 million citizens.

The growth compared to 1999 was 10.2%. Of the total number of served 82.2% were domestic customers, 10.8% - from far abroad countries. The average length of stay in hotels was 2.8 nights. On average, approximately 79.9 of all visitors spent 1 to 3 nights in hotels.

The purpose of the arrival of Russian citizens in another city is mainly business (64.3%) or leisure (21.9%). The number of foreign citizens arriving in Russian cities for business or leisure purposes is approximately the same - 44.8% and 48.8%, respectively.

Hotels in Moscow, Siberia and the Far East focus mainly on business clients, hotels in other regions - on clients who come for the purpose of leisure (for example, 51.4% of clients of Novgorod hotels, 53.5% of hotels in St. Petersburg, more than 50% of hotels Kabardino-Balkaria and Karachay-Cherkessia, 47.2% - hotels in the Amur Region).

The profitability of the hotel industry in Russia is mainly due to high rates for hotels in Moscow, which account for about 66% of the income of the entire hotel industry in the country, while hotels in St. Petersburg account for only 9%, and the share of the Krasnodar Territory - 4 % According to the forms of ownership and organization of management, the hotel enterprises of the Russian Federation are divided into four classification groups "--- municipal enterprises that are the property of the city;

Joint stock companies;

Joint ventures with participation of foreign capital;

Departmental hotel enterprises.

Thus, the capital's municipal enterprises are represented by 23 hotels (9418 rooms for 16602 beds) of 2-3 star category. Prices for living in them range from 20 to 150 dollars per day. hotels (12275 rooms for 21830 places) - joint-stock companies with the participation of the Moscow government. Basically, these are 3-4 star hotels. The cost of living is 100-220 dollars per day.

12 hotels (3,268 rooms for 5,348 beds) are included in the category of joint ventures with foreign capital, where accommodation prices range from $200 to $400 per day.

2. 3. HOTEL CHAINS Deepening the specialization of hospitality enterprises is associated with such an important trend in the development of the hotel services market as the formation of hotel chains.

A hotel chain is an association of several hotel enterprises into a collective business carried out under a single management, within the framework of a common concept of product promotion and under a common individually recognizable brand. The hotel chain enterprises are characterized by strict observance of brand values ​​and service names, high quality of accommodation and service, architectural unity of building and interior design.

Hotels can be chained as a result of the construction and purchase of enterprises by the hotel company;

concluding a franchise agreement with a well-known hotel company - franchisor, signing a contract for hotel management. Therefore, in the composition of the hotel chain, in addition to full members, in most cases there are associate members participating in the business on the basis of a franchise agreement. In these cases, the chain is not liable for losses from franchise operations. It has no rights to income, except for the payments due to it under the agreement. franchising Each type of hotel that is part of the hotel chain has its own brand name, which applies to all hotels of a particular chain Therefore, consumers using the services of one hotel chain clearly understand the quality of service and accommodation at an enterprise belonging to this chain, regardless of its location This allows to hotel chains, long before the opening of a new hotel, to advertise and book rooms. The name of the new hotel and all its details are included in all kinds of national and international hotel directories. Hotel chains have a number of advantages, the main ones being: are --- serving more customers by redistributing them between hotels in the chain, --- usage a single centralized booking system allows you to increase the load on the number of rooms of all enterprises - participants in the chain, --- centralized purchase of large quantities of goods and services (equipment for rooms, linen and bedding, sanitary and hygienic items, etc.) at wholesale prices;

Financing the collective business by obtaining additional investments, mobilizing capital and using it to expand and improve the efficiency of its activities, --- holding flexible pricing policy in case of changing market conditions;

Using a centralized system accounting, conducting general marketing research, construction, real estate transactions significantly reduces the corresponding costs of each member of the chain individually through the use of specialists dealing with these issues at the level of the hotel chain.

In addition, with centralized training for hotel chain enterprises, training costs are significantly reduced Members of the chain are provided with the services of highly paid experts in certain areas, the cost of which would entail significant costs for each hotel individually Participation in the chain allows you to effectively promote hotel services to the market and significantly save on promotional activities by distributing the total costs among the participants in the chain. All hotels in the chain can use the results advertising campaigns spending little money. In addition, the brand name of the chain performs an advertising function. The tendency to form hotel associations and chains in recent years has also been observed in the CIS countries. In October 1997, the first Russian hotel chain, Nord-Hotel, was created in Moscow, which is a voluntary association of twelve hotel enterprises of legal forms of the North-Eastern District of Moscow "Altai", "Baikal", "Vostok", "Voskhod", "Dawn", "Zvezdnaya", "Golden Ear", MMK "Molodezhny", "Ostankino", "Sayan", " Tourist”, “Yaroslavskaya”, GAO “Moskva” (25% of hotel rooms in Moscow). The organizational and legal form of the Nord-Hotel is a closed joint-stock company.

Since the beginning of the 1990s, international hotel chains have been involved in the construction, reconstruction and management of hotels in Russia (Table 2. 3).

2. 4. HOTEL INDUSTRY OF MOSCOW The hotel industry of the capital is characterized by large volumes and high rates of new construction. Work is underway to reconstruct the hotel complex. According to official data, the one-time capacity of Moscow hotels is 18.4%, and the number of beds is 20% of the Russian one. By the beginning of 2001, there were 177 hotels in Moscow with 67,000 beds. Of these, 6 are federal subordination, 19 are Moscow, 15 are joint-stock companies with the participation of the city, all the rest belong to various forms of joint-stock companies. In 2000, about 400,000 non-CIS citizens were registered in Moscow hotels, and the number of Russian citizens who arrived in the capital increased by 2.7 times compared to 1999. As a result, a 10% increase in hotel occupancy was achieved over the year, and about 2 billion rubles were transferred to the city budget.

In addition, the hotel base of Moscow is represented by 34 large departmental hostels of the hotel type, 25 hotels at the markets and small hotels, which are owned by foreign (CIS countries) embassies.

About a third of Moscow hotels are located in the central part of the city, 24 in the north-east, 17 in the north, 16 in the south and 14 in the north-western part of Moscow.

The general features of the hotel enterprises of the capital are covered in some detail by Yu. V Temny and L. R. Temnaya. (1) In particular, they divide all Moscow hotel enterprises into several categories, different from the division according to the “star” principle.

Hotels fall into the first - elite - category international class belonging to reputable hotel chains. They have over 3000 rooms. As a rule, these are joint ventures with a maximum share of foreign participation (1) Dark Yu. V., Dark LR Tourism Economics: Textbook. - M.

: Sport, 2003.

capital (up to 50% and above) On the Russian side, the founder is either the government of Moscow, or those organizations that it has instructed to be the founder. So, the Palace Hotel

is a joint venture between an Austrian company, the Russian Academy of Sciences and the Yakor restaurant.

High-class Moscow hotels are quite expensive and, therefore, are not designed for mass tourism. However, their utilization often reaches 90%. Half of all foreign tourists coming to Moscow are big businessmen, who are the main clients of 4- and 5-star hotels. The second category includes hotels that provide a fairly high level of service, but offer cheaper rooms than international class hotels. Basically, these are hotels. municipal form property or joint-stock companies, which, on the one hand, explains reasonable prices, and, on the other hand, the lack of money for reconstruction.

After expensive hotels immediately come "bedrooms". There are, perhaps, only a few exceptions - this is the Sayany hotel and the Molodezhny hotel complex.

International hotel corporations began their penetration into the Russian hotel market in the early 1990s. The development of the Russian hotel market, previously closed to foreign management, began in Moscow. One of the first Moscow hotels built and managed according to American standards was the Slavyanskaya Hotel, included in the SAS Radisson hotel chain. The first hundred hotel rooms were opened in October 1991. A year later, all 430 rooms of the Radisson Slavyanskaya entered into operation. It has also become one of the first business hotels in the capital, offering not only rooms for living, but also offices for work. This hotel complex included shops, boutiques, a conference hall for 800 people, as well as one of the best bars in the capital.

By 1993, the following hotel brands were represented in Moscow: Intercontinental, Kempinski, SAS Radisson, Accor, Marco Polo, IMP Group and Renaissance. In total, there were no more than 10 hotels of the upper segment in the capital, corresponding to international standards of service.

In 1997, new members were added to the previously existing hotels that were part of international hotel chains: Forte-Le Meridmn, Holiday INN, Sharaton and Mariott. Chain "Mariott"

became the second American hotel corporation, represented in Moscow, and the first hotel chain, which has a chain of hotels in Russia in one city. The Mariott brand is owned by Moscow hotels: Tverskaya, Penta Renaissance Moscow, Grand Hotel and Royal Aurora.

Despite the presence in Moscow of a large number of inexpensive accommodation facilities, there are not so many of them adapted to receive tourist groups, and with the closure of a number of central hotels in the city for renovation, the demand for them will grow. ” and the Central Council for Tourism and Excursions (“Belgrade”, “Izmailovo”, “Central Tourist House”, “Molodezhnaya”

"Voskhod", etc.) The situation in the Moscow hotel services market is characterized by an unconventional distribution of the incoming flow between hotels of various categories. Many fashionable hotels accept tourists in an effort to maximize the range of their clients. Changing their appearance, hotels have to take into account the predominance of the flow of business tourism to Moscow. So, in the hotels Gamma Delta, Vega, Tourist, new conference halls were opened in the markings of former warehouses and restaurants, the demand for which has significantly decreased due to a decrease in hotel occupancy and the transition from mandatory three meals a day to one-time meals at will. In the Belgrade Hotel, one of the restaurants is used during the daytime as a banquet hall, and after reconstruction, a whole floor will be given over to the conference area, where several catering establishments are now located. Another feature of tourist class hotels is the need to create an extensive entertainment infrastructure by transferring part of the public rent and their reconstruction at the expense of tenants For example, in the Orlyonok hotel, almost two floors are entertainment center with a casino, bowling, billiards, slot machine halls and restaurants, thanks to which the hotel was able to abandon its own cuisine. The Gamma-Delta Hotel has a number of restaurants and bars, a health club, bowling, a casino, shopping center rebuilt at the expense of tenants. This approach compensates for the lack of hotels’ own funds for carrying out large-scale work Given the significant deterioration of the engineering systems of a number of hotels, the Moscow government is also interested in supporting the reconstruction of hotels Hotels today can apply for an investment tax credit for technical re-equipment work A number of Moscow accommodation facilities receive funds from the city budget for the restoration of the number of rooms after the resettlement of refugees (Altai, Kuzminki, Tourist). However, the most effective way - to attract investors to the reconstruction of the facility - has so far been implemented only for Moscow hotels Belgrade and Intourist

In Moscow, during the period of market transformations, a number of regulatory documents were adopted aimed at the development of the hotel and tourist complex, in particular, the Decree of the Government of Moscow "On the program for the development of the hotel and tourist complex"

dated May 28, 1996 No. 449 The main goal of the program is the creation in the capital of Russia of a modern competitive hotel and tourist complex, providing a wide range of tourism services and, as a result, an increase in the volume of inbound / outbound and domestic tourism, an increase in revenues to the city budget and extra-budgetary funds.

The most important task of the program is to transform Moscow into a major international tourist center by 2005, providing for the formation of an attractive image of the capital. --- development transport and transport hubs --- development of display facilities, holding entertainment, cultural, sports, scientific, exhibition events, --- network development Catering, means of communication, telecommunications systems, informatization of the city;

Health development and improvement environmental situation in the capital, --- development of the engineering structure of the city, --- improvement forms and methods of interaction with the prefectures of the city, --- Gain cooperation with the Moscow region, with the constituent entities of the Russian Federation, the countries of the CIS and far abroad.

In 2000, the Moscow government approved the Program for the development of tourism in the metropolis for the period up to 2010, as well as General plan development of the city for the period up to 2020. In these documents, much attention is paid to creating conditions for the formation of the image of the Russian capital as an international tourist, cultural and business center. The plan provides for an increase in the number of people arriving in Moscow in 2020 to 40 million people. 3 times to meet requirements financial opportunities Russian and foreign tourists investment projects in all sectors of the market One of them is the construction of a network of inexpensive 3-star hotels. The long-term development program for 2001-2005 provides for the construction of more hotels of this class. Acquaintance with the features of the Moscow hotel complex allows us to determine the following:

The upper, "elite" segment of the hotel market at the beginning of the 21st century does not lose its attractiveness for potential investors, both Russian and foreign;

In Moscow, the expansion of representative offices of leading international hotel chains continues, and the reasons for this, as a rule, are not only economic, but also political, --- competition has intensified, and not only between hotels in the upper segment of the market that are experiencing competition, but also from hotels of the middle class.

As a result, the situation in the hotel complex in Moscow may change dramatically in the near future. Increasing competition and the associated price dynamics for hotel services suggests that market mechanisms of functioning are beginning to prevail in the hotel complex in Moscow.

2. 5. HOTEL INDUSTRY OF ST. PETERSBURG About 130 hotel enterprises are registered in St. Petersburg, of which there are 5 hotels of the first, 40-middle and 44-economic class. that only 3 hotels really belong to the first class (Astoria, Grand Hotel Europe and Nevsky Palace, later renamed Corinthia) with a total of 1016 rooms for 2014 beds, which are managed by world-famous management companies that came to the market of St. Petersburg in recent years "Kempinski" ("Grand Hotel Europe"), "ITT Sheraton-Starwood Group" ("Nevsky Palace"), "Rocco Forte New Hotel "s Group" ("Astoria") 2001 Radisson SAS management started.

The number of middle-class hotels in 2001 was 3- and 4-star hotels (8053 rooms, 14,507 beds), economy class hotels are represented by 44 objects (rooms;

13,104 places) The number of middle-class hotels has increased due to the transfer of a number of hotels from the economy class group to this group following the results of voluntary certification in 2001 due to the appearance of accommodation facilities at travel agencies, business centers, etc.

The number of departmental and educational hotels has decreased The furnishings and equipment of first-class hotels in St. Petersburg are of high quality They have a large number of halls, restaurants, bars and cafes, as well as banquet and conference halls of the highest level, with technical equipment, have good conditions for recreation and exercise. Business centers, currency exchange offices, hairdressers, laundries, dry cleaning, 24-hour room service, shops are also available to guests. These hotels have a high level of security. Room can be booked outside Russia through travel agencies or using an agreed reservation system class in St. Petersburg is mostly satisfactory. Standard style furnishings are often old-fashioned, but are generally in acceptable condition. These hotels have a sufficient number of places for the public, such as restaurants, bars, lobbies and conference rooms. Most of these hotels have business centers, currency exchange offices, a shop and a recreation area (mostly be ordered or through travel agencies or through a coordinated reservation system Cheap hotels in St. Petersburg are very simple Places for the public are mostly limited to the lobby and restaurant Additional services are not offered A room in a cheap hotel cannot be booked from abroad, it can only be booked directly or through a local travel agent CONTROL QUESTIONS 1. Tell us about the Russian hotel classification system.

2. What are the requirements for accommodation facilities of various categories?

3. What is the assessment of accommodation facilities based on?

4. What are the reasons for creating hotel chains?

5. What are the features of the hotel industry in Moscow and St. Petersburg?

6. Give a description of the hotel industry in Moscow 7. Give a description of the hotel industry in St. Petersburg.

Ch. 3. Hotel company 3. 1. HOTEL SERVICES AND THEIR CHARACTERISTICS In accordance with the "Rules for the provision of hotel services in the Russian Federation", approved by the Government of the Russian Federation of April 25, 1997. 490, the hotel is intended for temporary residence of citizens for a period not exceeding two months, regardless of the place of registration.

Organizational structure hotel company is determined by the purpose of the hotel, its location, the specifics of the guests and other factors. It is a reflection of the powers and responsibilities assigned to each of its employees.

The state standard in the hotel provides the following main services:

Reception and accommodation service;

Room fund operation service;

commercial service;

Technical service;

Administrative service;

Directorate.

In hotels high categories the number of provisioning services is much greater, and each of them has highly specific functions.

The reception and accommodation service is usually located in the lobby of the hotel and operates around the clock. The reception and accommodation service performs the functions of booking and accommodation, registration at the entrance and exit, settlements with clients. The main technology of this service is to work with information that is sent through two channels: to the guests in the administration. Guests receive information about the composition of the room fund and its offers, tariffs, types of services. Upon arrival and departure of the client, the relevant departments of the hotel receive information about the employment of the room stock, its release, the composition of guests by purpose of arrival and duration of stay, the level of satisfaction with the services provided, requests for relevant services (food, transport, leisure activities, etc.).

The main work performed by the hosting service:

Making a guest's stay - receiving a guest, agreeing with the guest on the place of residence (room category, location, etc.), services provided, length of stay, collection of payment for accommodation;

Servicing guests during the period of stay - extending the period of stay, transferring the guest from one room to another (if necessary), charging for accommodation, organizing the provision of additional services at the request of the client;

Registration of the guest's departure - a full settlement with the guest for the services rendered (with the return of the unused advance payment), the delivery of the room by the client.

Typically, the service is led by a placement manager. His subordination includes the registration desk, porters, administrators, service bureaus, porters, cloakroom attendants, storekeepers of the left-luggage office, reservation service Maintenance and repair of residential and auxiliary premises, preparation for their settlement, cleaning and decommissioning of rooms for cosmetic or scheduled repairs. The manager of this service manages the room maintenance team, maids, cleaners, concierges, etc. He has a direct relationship with the reception and accommodation service and the engineering service. The maintenance manager is responsible for the cleanliness of the entire hotel and its rooms.

The hotel room reservation system includes a complex of computers connected in a network and connected by fax-modem connection with various cities of the world. A request to book a room can be received through various channels (e-mail, fax, telephone, telex). The main tasks of the complex are, booking rooms on request in this hotel;

booking rooms by order of clients in other hotels;

booking tickets for various types of transport;

other tasks. In some cases, such a system also solves local problems in the hotel itself: automated settlements with customers;

room stock planning;

calculation wages personnel;

accounting and reporting.

Large hotel complexes included in international chains have a single booking system such as Sabre, Galileo, Amadeus, etc. These booking (reservation) systems perform the functions of booking hotel rooms, booking tickets for various types of transport, etc.

Commercial services conduct marketing research, substantiate business plans, analyze the market situation and the actions of competitors;

make regulatory changes in economic policy as a result of regulatory actions of the authorities and legislation;

form information about the real state of affairs at the enterprise and use it to develop management decisions.

Administrative services manage the departments of the hotel and ensure the safety of residents.

The directorate of the enterprise is the highest management body that determines strategic and operational-tactical tasks (planning the range and ensuring the quality of services, creating an enterprise management system, defining tasks for creating an assortment and positioning services, ensuring the interaction of enterprise services).

The first person of the hotel enterprise is CEO, which faces three main tasks: satisfaction of all the wishes of the guest and thereby attracting him to a repeated visit to the hotel;

ensuring the profit of the hotel;

security normal conditions labor and recreation of the hotel staff.

All hotels have a clear management hierarchy, within which all its members occupy a certain place in accordance with their status. At the bottom of the hierarchy are people who are directly involved in the work. These include the production staff of the hotel (the so-called individual participants).

The next part is made up of managers, whose activities are divided into three levels --- some manage the activities of only individual employees - they do not control the activities of other managers;

Others manage the work of other managers - find methods for solving the most important tasks, participate in the preparation of plans;

The third - top managers - are responsible for setting global goals, form the development strategy and internal values ​​of the hotel enterprise. They are responsible to the management of the hotel.

In the work of a manager, no matter what activity in the hospitality industry he does, there are five basic operations. In his job as a manager:

1. Sets goals, defines specific tasks in each group of goals, makes them effective by communicating them to other employees of the enterprise (hotel, restaurant, travel agency), whose work is necessary to achieve these goals.

2. Performs an organizational function, analyzing activities and making decisions necessary to achieve goals. The manager groups problems into an organizational structure and selects staff to handle them.

3. Supports constant communication in the team, not forgetting about the methods of motivation.

4. Analyzes, evaluates and interprets the results of the work of each employee of the enterprise.

5. Promotes the growth of people, including himself.

Thanks to the interaction of the above components, the manager is able to make the activities of any hotel enterprise as a whole efficient and profitable.

Responsibility for making general management decisions lies with the top management. The divisions are functional units, each of which uses its own specific technology, but together they have one common goal - customer satisfaction.

3. 2. REQUIREMENTS FOR HOTEL STAFF AND ITS TRAINING State standard determines the requirements for the personnel of the hospitality industry and establishes the rules for its training.

All service personnel and supervisors must be professionally trained. The degree of training should correspond to the services they provide. Special requirements are placed on knowledge of foreign languages. For hotels of categories 1 and 2 stars, it is sufficient for the employees of the reception and accommodation service to know one foreign language (the language of international communication or the language most used by the clients of the hotel complex in this region). For 3-star hotels, all staff who have contacts with residents must have sufficient knowledge of at least two languages ​​of international communication or other languages ​​most commonly used by hotel guests in this region. For 4-star hotels, the requirements are similar to the previous ones, but language skills must be at a higher level. For 5-star hotels, all staff working with residents must be fluent in at least three foreign languages. The reception service of 3-5 star hotels should provide translation from two to three languages.

The staff of all categories of hotels must be able to create an atmosphere of hospitality at the enterprise, must be ready to kindly fulfill the request of the resident and show patience and restraint towards the resident.

Personnel of all categories of hotels must undergo periodic medical examinations to obtain the appropriate certificate Personnel of all categories of hotels that come into contact with residents must wear uniforms, in some cases including a personal badge indicating the name of the surname The form must always be clean and in good condition enterprises of any category should create separate conditions for rest and meals for staff. The volume of such conditions should correspond to the number of staff. The number of staff in services depends on the size of the hotel complex and the volume of services. General requirements imposed on the personnel of catering establishments serving hotel complexes are as follows:

1. Cooks, waiters, head waiters are accepted on a competitive basis based on the results of qualification tests and tests 2. Head waiters, waiters, bartenders must know at least one European language. The brigade includes waiters who speak different languages ​​3. Regularly, but at least once every five years, re-certification of production, service, administrative and managerial and technical personnel is carried out to confirm or improve their qualifications 4. At least after three years, should be carried out professional retraining employees of a tourist enterprise in advanced training courses under a special program 5. All employees must be dressed in uniform, special or sanitary clothing and shoes of a sample established for this enterprise, which are in good condition 6. All employees of catering establishments serving tourists must wear uniforms wear a personal badge with the emblem of the enterprise, position, last name and first name 7. The uniform of the maitre d' must provide a representative appearance 8 Employees of the service personnel must be outwardly neat, cheerful and friendly.

9 Employees serving guests must be polite, attentive and helpful in dealing with visitors.

In the event of a conflict situation, the employee must invite the administrator on duty, the head waiter or the director of the enterprise 10 Employees must not engage in extraneous affairs at the workplace 11. Kitchen workers, technical services and support staff should not appear in the premises for visitors in sanitary and special clothing, if this not related to the performance of urgent work.

3. 3. BUILDINGS, FACILITIES AND PREMISES IN HOTEL ENTERPRISES related to the provision of other services to tourists. The corresponding premises are distributed in various functional (architectural) blocks. When constructing hotel buildings, the following basic principles should be taken into account:

The building should organically fit into the environment, preserving the features of the urban or rural landscape, --- the building should be located, if possible, in the central part of the city and have enough space for car parking, --- it is necessary to take into account natural and climatic factors, temperature and air humidity , precipitation, insolation, wind speed and direction, etc.;

The layout of the building should provide rational organization maintenance and appropriate comfort for residents, meet functional requirements, --- the building must comply with aesthetic, technical, sanitary-hygienic, environmental standards recommendations, --- it is necessary to comply with the conditions for the economy of the building construction process.

Hotel buildings can differ in many ways: type of construction, capacity, number of storeys, purpose, mode of operation, etc.

Depending on the type of structures and materials, hotel buildings are frame, block, monolithic, from local building materials and others (for example, the building of the Moscow hotel "Cosmos" - monolithic) The interior of hotels must have aesthetic and artistic expressiveness, meet the functional purpose of the premises. Buildings are divided into main and auxiliary. The main buildings include residential buildings, catering, service points, sports complexes, etc. The auxiliary buildings include boiler rooms, laundries, warehouses, garages, etc. In addition, the hotel complexes include the following facilities: converter substations, pumping and artesian wells, reservoirs, sewers and other utilities.

A group of vestibule rooms;

residential part;

Catering facilities for guests;

Premises for commercial and consumer services;

Premises for sports, entertainment, business;

Service and household premises;

Technical buildings.

The spacious lobby is one of the important parts of the hotel. They are focused on meeting and seeing off guests, they carry out the functions of distribution and redistribution of some work.

The residential premises include rooms for clients, functional halls, recreation areas, corridors.

In restaurants, bars and cafes, guests can have fun and communicate along with eating.

The composition of the premises for entertainment purposes includes cinema-concert, banquet, dance halls. Sports facilities, as a rule, are represented by a swimming pool, gyms, a bowling alley, etc. Business meeting rooms include conference rooms, halls for business and banking operations, and exhibition halls.

In the group of premises for commercial and consumer services, services are provided to guests by trade enterprises, a hairdresser, dry cleaning, photography, atelier, etc.

The service and amenity premises of the hotel provide working conditions, living conditions, meals for the staff, including their household and auxiliary needs, as well as the placement of equipment for cleaning the interior.

In the technical rooms there are services that control the operation of air conditioning equipment, centralized waste disposal, telephone, alarm and other hotel life support systems.

The layout of the rooms depends on the category of the hotel and usually includes a hall, a living room (rooms), a bathroom, a bathroom, built-in wardrobes, mini-bars, in some rooms - a kitchen.

All furniture in the hotel is divided into household, office, restaurant and special. Household furniture is located in hotel rooms, office furniture in administrative premises, restaurant furniture in catering establishments, special furniture in hairdressing salons, salons, medical offices, etc.

The equipment of the hotel also depends on its purpose (for business people, congress and business tourism, educational tourism, etc.) and its category. Specific requirements apply to room equipment for guests with children, family clients, tourists with pets, etc.

In a resort hotel, as a rule, a sleeping place should be provided both in the room and on the loggia.

A number of hotels provide transformable rooms, that is, a change in area depending on the conditions due to sliding partitions (double room).

The functional zone of the hotel is also the territory adjacent to the hotel building. It provides isolation of guests and hotel staff from the external environment (noise, gas pollution, dirt, etc.), accessibility for visitors. From this point of view, the location of the hotel relative to transport hubs, the appropriate advertising design of the building is important.

The activity of accommodation enterprises is characterized by the following indicators.

Number of rooms (number of seats), --- class (category);

load factor;

A set of services is their cost.

3. 4. FUNCTIONAL REQUIREMENTS FOR HOTELS Functional requirements for business hotels are:

Location near administrative, public and other centers, settlements without the need for a green area for recreation and sports activities;

The predominance of single rooms in the number of rooms;

Availability of oversized rooms designed for daytime work, in which small meetings can be held;

Mandatory organization in the room of the "working area";

Maximum isolation of rooms from the external environment in order to ensure conditions for concentrated work (for example, by sealing window frames, etc.).

For the organization of public spaces in business hotels, residents have special requirements, namely the presence of:

Premises for holding meetings, exhibitions, etc.;

A meeting room or similar multi-purpose space (meetings, banquets, etc.) with an additional entrance from the street;

Telegraph, teletype, telefax, etc.;

Financial support services - bank branches, etc.;

Premises for the service of secretaries with copying equipment.

At such hotels, open parking lots or garages for personal vehicles are equipped.

The requirements for organizing a group of catering establishments in such hotels are calculated mainly to serve customers from among the townspeople, etc. As a rule, the number of seats in catering establishments of a business hotel is less than the number of beds (except when it plays the role of a urban centre).

The functional requirements for the structure of all types of hotels for recreation, including tourist ones, in contrast to business hotels, are fundamentally different, namely:

Accommodation among landscaped areas, as far as possible from noisy city centers;

The presence of a landscaped area for recreation and sports.

The size of this territory can be significant in some cases (in world practice, they range from 150 to sq. m per bed);

In the number of tourist hotels, due to the trend towards family holidays, the number of double rooms increases sharply - up to 80-90% of the total number of rooms;

The internal organization of the room is determined by the specific form of recreation that this type of hotel corresponds to (for example, resort hotels are characterized by the organization of a bed or a recreation area not only in the room, but also in larger loggias (balconies, terraces). In family vacation hotels designed for stay of vacationers with children, the room provides for the installation of ironing, drying appliances, as well as kitchen niches or mini-kitchens.Tourist hotel rooms are also formed as a place for daytime communication, receiving guests), --- organization number of rooms with seasonally changing capacity, which is associated with uneven seasonal occupancy;

Certain requirements for the organization of public premises (and not the convenience of business contacts, as is typical for business hotels).

The specific composition and solution of public spaces depend on the form of recreation that this type of hotel is intended to provide.

The expansion of the range of public premises in any type of hotel is influenced by the accepted level of service and the category of the hotel.

In table. 3. 1 is a list of premises required for listed types hotels (for all four types of hotels, a green area is required).

Functional requirements for enterprises providing food services. Catering establishments in tourist hotels are formed not only in order to provide tourists with food, but also as a place for a pleasant rest and leisure. Therefore, the composition of catering establishments in tourist hotels is more extensive and diverse than in other types of leisure hotels. It provides for restaurants of various types and classes (national cuisine, etc.), bars, snack bars, cafeterias, beer cellars, etc.

In resort hotels, dietary catering establishments are provided (with the appropriate organization of kitchens and halls). In hotels for family holidays, special halls and kitchens are organized to provide children's meals.

The most important factor in shaping holiday hotels is that the specifics various forms rest forms for those living in each particular type of hotel the need to organize a very special type of service inherent only to this form of recreation, which is not required in any other type of hotel, but in this one it forms the typological basis, the individual specifics of the hotel.

For example, in a resort hotel - this is a special treatment and preventive service;

in tourist - tourist;

in a hotel for family holidays - children's service. If the composition of the resort hotel, depending on the medical factors of the resort, can include halls of "movement therapy", separate hydrotherapy rooms, swimming pools for therapeutic swimming, then in hotels for family holidays there are rooms for children's games and entertainment, halls for children to stay under supervision, premises of a kindergarten for children of vacationers, playgrounds for gymnastics and children's sports games, "paddling pools" in the area of ​​​​the indoor pool.

3. 5. RESIDENTIAL PART OF THE HOTEL The residential part of the hotel includes - rooms, horizontal communications (corridors), living rooms, stair-lift halls, rooms for duty personnel. The residential floor of a multi-storey hotel may have one or more corridors. The distribution of the area of ​​​​the residential part between rooms and other premises is very different;

In a number of foreign hotels with a capacity of up to 25 people, the area of ​​\u200b\u200bthe recreation area is provided for at least 16.7 square meters. m In larger hotels, each resident should have at least 5 sq.

m of recreation area (in the living room, bar, bedroom) The main element of the accommodation service are hotel rooms. These are multifunctional premises designed for recreation, sleep, and work of residents. Due to the fact that hotel rooms are used by guests mainly in the evening and at night, their most important function is to provide the opportunity to sleep. Other important functions of hotel rooms are providing meals, personal hygiene, communication. In addition, the guest’s personal belongings are stored in the room. The significance of other functions of hotel rooms Depends primarily on the purpose of the hotel and the needs of guests. - here you need a desk, telephone, fax, computer, etc.

Hotel rooms are classified:

According to the number of places;

By the number of rooms, --- by appointment.

According to the number of beds, rooms are single, double, triple, etc.

A single room is designed to accommodate one guest.

The double room is designed for simultaneous accommodation of two guests. A double room can have two separate or side by side beds, or one double bed.

By the number of rooms, one-room, two-room, three-room rooms, etc. are distinguished. In world practice, one-room rooms for one and two residents are the most common. In most hotels, the share of single rooms for one resident reaches 50 or more percent of the room stock. For example, the share of single rooms in the Moscow hotel "Leningradskaya" accounts for 53% of the room stock.

By appointment, there are business class rooms, economy class rooms, suites, etc.

Business class rooms are designed to accommodate people on business trips and business trips. In addition to the standard furnishings of the room, conditions for work should be created here - there should be a desktop, telephone, fax, computer, etc.

Economy class rooms are rooms to accommodate a wide range of clients. Such rooms are distinguished by more modest and inexpensive furnishings and equipment, which is reflected in the price of accommodation. Rooms-apartments are two-, three-, four-room rooms, intended, as a rule, for long-term accommodation of families. As part of the rooms of the suite, there must be a kitchen with the necessary set household appliances(coffee maker, microwave, mixer, etc.), which allows you to provide almost home-like conditions of stay. Apartments make up no more than 10% of the number of rooms. They are very different in the number and purpose of rooms, their area, functional purpose.

There is also such a category of rooms as luxury apartments - three-, four-room suites with a living area of ​​at least 45 sq.m, which may not include a kitchen. This is the most expensive category of rooms. In foreign practice, such rooms are known as suite rooms. Regardless of the category, each hotel room must have the following furniture and equipment.

Bed, --- chair or a chair per seat, --- night table or bedside table per bed;

Wardrobe;

General lighting;

Waste basket Each room should contain information about the hotel and an evacuation plan in case of fire. The space of the rooms (or rooms) of the room is divided into functional areas. Up to 70% of the total area of ​​a one-room apartment per resident can belong to the residential area, up to 14% to the front, up to 20% to the sanitary unit. In this case, the living area can be from 7 to 14 sq.m.

Modern standards of some foreign countries require compliance with the minimum floor area in a single room of at least 14 sq.m. in a double room - at least 18 sq.m. In particular, German standards provide for the area of ​​a comfortable single room for one resident from 16 to 18 sq.m, and for two residents - from 20 to 21 sq.m Furniture in the rooms is placed depending on the size of the room, walls, heating features, technological parameters of the room Furniture must ensure comfort and safety, meet sanitary and ergonomic requirements, and meet the tastes of customers.

The ratio of rooms of different capacities is rigidly fixed and can only be changed during the reconstruction of hotels (if constructions allow). At the same time, the structure of the room stock should correspond to the needs of visitors and requires some adjustment (according to the seasons of the year, over time, etc.) ) movable partitions Requirements for hotel rooms of various categories. In Russia, the Order of the Ministry of Economic Development and Trade dated June 2003 No. 197 approved the Regulations on the state system for classifying hotels and other accommodation facilities. This document establishes the classification of rooms in accommodation facilities and the minimum requirements for rooms of various categories. less than 75 sq.m, consisting of three or more living rooms (living room / dining room, study and bedroom) with a non-standard wide double bed (200X 200cm) and an additional guest toilet /dining room and office), --- "apartment" - a room in an accommodation facility with an area of ​​at least 40 sq.m, consisting of two or more living rooms (living room / dining room, bedroom), with kitchen equipment;

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Enterprise economics is the discipline that studies how certain and limited resources for the production of useful products and services are allocated and used within a single enterprise. The economy of an enterprise is a set of factors of production, non-production factors, circulation funds, finished products, funds held in the bank accounts of the enterprise, securities, intangible assets of property, income or profits received as a result of the sale of products and the provision of various services.

An enterprise is a subject of economic relations within the framework, as a rule, total capital(individual or collective). A variety of enterprises operate in the economy. They differ from each other in a number of ways: industry affiliation; sizes; the degree of specialization and the scale of production of the same type of products and services; methods of organizing production and the degree of its mechanization and automation; organizational and legal forms, etc.

The classification of enterprises has great importance for organizing the economy and the production process, developing organizational structure management, computerization, supply and marketing logistics, qualification requirements to employees and other purposes. Classification is carried out according to the following criteria:

1. By sectoral affiliation of the enterprise, including: the nature of production and consumed resources; purpose and properties of finished products or services; technical and technological community production processes; operating time throughout the year.

2. By the nature of production, enterprises are divided into enterprises in the sphere of material production, trade and services.

3. According to the purpose of the finished product, all enterprises are divided into three large groups: producing means of production, producing consumer goods and producing services.

4. By technological commonality, enterprises with continuous and discrete processes are distinguished production activities; dominated by mechanized and manual labor.

5. By the time of work during the year, year-round and seasonal enterprises are distinguished.

6. By size, enterprises are divided into large, medium and small. The main criterion for attributing an enterprise to one of these groups is the number of employees with differentiation by sectors of the economy.

7. According to the specialization and scale of production of products and services, enterprises are divided into combined and specialized.

The company is the primary national economy and the level of economic development of the country and the well-being of the population depend on the effectiveness of its functioning.



The subject of study of the course "Enterprise Economics in the Hospitality and Tourism Industry" is the essence of the enterprise itself in tourism as a commercial organization; fixed production assets, labor force, working capital, investments, their interrelationships, interactions and ways to improve use.

General picture of functioning economic mechanism enterprises can be disclosed in the following provisions:

1. A modern IG&T enterprise operates in a market environment controlled and regulated by the state and other financial and economic institutions and organizations. It follows that all such enterprises and organizations operate on the basis of the following initial economic principles:

Firstly, they prefer freedom of management and, accordingly, freedom of initiative and responsibility;

Secondly, their economic activity is objectively subject to the laws of the tourist market (the laws of cost, supply and demand, competition, money circulation, pricing);

Third, government and public institutions(in particular, associations) attempt to regulate market processes in tourism in order to bring into tourism a social and moral principle in relation to the tourist himself, nature and society as a whole;

Fourthly, the art of economic activity of a modern enterprise is to organically combine two principles - market and institutional, regulated by the state.

2. The functioning of tourism enterprises in a market environment objectively requires the study of the patterns and characteristics of the tourism market. In reality, this means that the activities of a tourism enterprise should also cover such an aspect as a comprehensive analysis of supply and demand in the tourism market. The main aspects in studying the tourist market are:

the mechanism of functioning of the tourist market;

·supply and demand;

·competition;

consumer behavior;

formation of prices and pricing in tourism;

· study of the factors influencing the effective activity of the tourist enterprise.

2. Economic balance in the tourism market in the long term objectively requires a deep financial and economic analysis of the tourism industry (its structure, trends and development conditions, functional role and focus). This analysis allows us to approach the solution of questions about the real possibilities of the offer of a tourist enterprise, the balance of supply and demand for tourist services, as well as the quality of the tourist product.

3. The most important problem of entrepreneurship in tourism is the analysis of the costs of the enterprise, its profit, gross revenue and marginal income. Knowledge marginal cost and marginal revenues allows you to solve the issue of the behavior of the enterprise in the tourist market. This involves taking into account the specifics entrepreneurial activity in tourism, deep knowledge of commercial calculation, planning of this activity, and, above all, business planning, as well as knowledge of accounting and management accounting.

4. The most important section of the subject is the study of planning the activities of a tourist enterprise. This will determine and establish the financial resources of the tourist enterprise itself, the possibility of using credit, relationships with banks and the banking system, relations with the budget of all levels and taxation, the boundaries of the productivity of production factors in the tourism sector.

The activity of hotel enterprises takes place in market conditions. The market economy is a complex mechanism for coordinating people, different types activities and productions through a system of prices and markets, it is a means of communication for combining the knowledge and actions of many individuals.

The market - as a sphere of interaction not only of sellers and buyers, but also of production and consumption, that is, as an important part of a wider sphere of exchange.
The interaction between buyers and sellers and, accordingly, production and consumption is carried out through the interaction of supply and demand. Both are represented by a certain amount of goods: demand - quantity of goods that buyers can purchase, sentence- quantity of the goods which sellers are ready to offer.
Each market entity represents some share of supply or demand. This share largely determines the position of the subject in the market. Each subject, being rational, seeks to take a favorable position in the market. The rivalry of market entities for an advantageous position on it characterizes the competition, which is: between sellers, buyers, sellers and buyers.
The object of the struggle between buyers is the product - each seeks to exchange his money for the product he needs in the right quantity. This struggle manifests itself especially clearly when demand exceeds supply.

The object of competition between sellers is the money of buyers and factors of production. In the market for goods and services, the struggle is especially acute when sentence exceeds demand, in the factor market. The competition of enterprises for the acquisition of factors of production and the sale of goods allows you to most effectively determine how produce goods. Further, firms' demand for resources collides with the public supply of labor and other resources in the factor market, thereby determining wages, rents, and interest payments. Thus, profit affects for whom goods are intended.

Market competitiveness is determined by the limits within which individual firms are able to influence the market, i.e. to influence the conditions for the sale of their products, primarily on the price. The less individual firms have influence on the market where they sell their products, the more competitive the market becomes. The highest degree of market competitiveness is achieved when an individual firm does not exert such influence.

Economic activity enterprise - one of the economic entities is a combination of actions leading to the receipt of a certain set of products or services. Based on this approach, the hospitality and tourism industry is an economic activity consisting of a number of multidimensional production processes. tourism product(service) aimed at satisfying the interests of the consumer. This concept is consistent with the recommendations of the World tourism organization the United Nations and logically enters the economic structures as a modern production and commercial activity that produces goods and services.

Hospitality and tourism industry is a business area consisting of services that are based on the principles of hospitality, characterized by generosity and friendliness towards guests.
Economic agents- these are the subjects of economic relations involved in the production, distribution, exchange and consumption of economic goods. The main economic agents are individuals (households), enterprises/firms, the state and its subdivisions. In turn, among firms, first of all, individual business enterprises, partnership enterprises and corporations are distinguished. Modern economic theory proceeds from the premise of rational behavior agents. This means that the goal is to maximize results for a given cost, or to minimize costs for a given result. Individuals strive for the maximum satisfaction of needs at given costs, the state - for the highest growth of social welfare with a certain budget. For example, trade unions also act as economic agents, the purpose of which is to increase wages and improve the social conditions of life of their members, the means is the struggle for favorable conditions for concluding collective agreements.

In modern theories that develop the principles of classical liberalism, the individual is recognized as the only real economic agent. All other agents are considered as derivative forms from it: enterprises / firms - as legal entities, and the state - as an organization for the specification and protection of property rights.

Economic agents communicate with each other through the exchange of economic goods. Their movement forms a kind of circulation.

economic circuit- this is a circular movement of real economic benefits, accompanied by a counter flow of cash income and expenses.

Travel Demand to a certain tourist region (V) is a function of a person's propensity to travel and the corresponding resistance value of the connection between the starting point of the trip and the destination: V = f (inclination, resistance).

Mathematically, tourist demand can be represented as:

where N is the number of potential tourists wishing to use the trip;
P is the average price of a trip.

Hotels as a means of accommodation:

have a number of rooms exceeding a certain minimum;

are characterized by the provision of hotel services;

grouped into classes and categories depending on the specific equipment and features of the services provided.

Hotels include full-service hotels, part-service hotels, apartment-type hotels, motels, resort hotels, city hotels, accommodation clubs, boarding houses, furnished rooms, tourist hostels, guest houses, etc.

Entrepreneurship is the initiative activity of business entities associated with the traditional and innovative use of property, money and other resources in order to achieve commercial and other success based on a combination of personal benefit with the public good.
In the field of tourism, entrepreneurship is more associated with the provision of services.
Business entities (entrepreneurs) can be both individual individuals acting on their own behalf and under their own property responsibility, and associations of partners acting under the responsibility of a legal entity.

The entrepreneur must:

have autonomy and independence in decision-making on any issue of business activity within the framework of current legislation;

· have an economic and other interest in the results of their activities, i.e. expect to get the maximum possible profit;

Take risks and take responsibility. Risk is understood as the possibility of occurrence during the implementation of plans adverse conditions leading to losses. There are industrial, commercial, financial, investment and market risks. Methods for reducing risk and reducing losses from the occurrence of risk events are market development forecasting, risk distribution between partners, insurance, reserving funds to cover unforeseen expenses, etc.;

always have an innovative approach to activities (i.e. innovation in the use of existing factors of production of goods / services, in search and attraction of new consumers of services, factors of production, new markets and non-traditional organizational forms activities). For an entrepreneur, the driving force in the search for and implementation of innovations is the expectation of superprofits.

In the classification of entrepreneurial activity, the following types of entrepreneurship are distinguished:

1. productive (industrial) - the direct creation of services and other products (hotels, catering establishments, transport organizations);

2.commercial-intermediary - activities to promote tourism services from the producer to the consumer (tourist firms);

3.financial - special kind activities for the formation and use of funds for the purpose of reproduction of services (banks, insurance);

4. advisory - activities related to the provision of advice (consultations) and assistance on issues general management, assessing the capabilities of manufacturers, financial management, marketing, etc.

Hotel enterprises as business entities are legal entities.
A legal entity is an organization that has separate property in ownership, economic management or operational management, bears independent responsibility for its obligations, can acquire and exercise property and personal non-property rights on its own behalf, perform duties, be a plaintiff and defendant in court. In connection with participation in the formation of the property of a legal entity, its founders (participants) may have rights of obligation in relation to this legal entity or real rights to its property. To legal entities IG&T includes: business partnerships and companies, cooperatives, joint-stock companies of closed and open type, unitary enterprises, joint ventures and foreign enterprises, public organizations

IGIT enterprises as commercial organizations, regardless of the form of ownership of the means of production and other property, operate on the principles of economic (commercial) calculation. Economic accounting is a method of effective management of the economy, based on the comparison in monetary form of costs and results of economic activity, reimbursement of expenses by one's own income. Principles of economic calculation:

economic independence;

self-sufficiency and profitability;

material interest;

economic responsibility;

·control.

The activity of hotel enterprises to the greatest extent, due to the specifics of the tourist product, is associated with risk. In this case, all phases of the tourism product cycle can be a source of uncertainty. Lack of qualified management, liquid funds, regulatory violations and other objective and subjective reasons may serve as grounds for the termination of activities or bankruptcy of a tourism enterprise. Bankruptcy is the property ruin of an enterprise, the inability of the debtor to pay off his debt obligations established by the court.

Hotels, restaurants, transport companies, actually providing services to consumers, are actively involved in the production of tourism services and, on this basis, are classified as productive entrepreneurship.

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.

Reserves for improving the financial condition of the enterprise 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. To external sources raising funds in the turnover of the enterprise include leasing, factoring, issuing new bonds and shares, government subsidies, attracting loans for profitable projects.

In special cases, it is necessary to reengineer the business process, which means a complete revision of the production program of the hotel enterprise, organization of labor and payroll, logistics, product quality management, recruitment and placement of personnel, pricing and investment policy, sales markets and raw materials markets 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.

The appearance of the building is of great importance for guests when choosing a place to stay. 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 if 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. Having equipped the area with high-quality and modern furniture, the hotel administration will create good impression about 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 Special attention pay 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 services to guests in the rooms, to provide household services guests of the hotel enterprise, maintaining 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, therefore the quality of the engineering and technical support of the service is also named among the factors affecting 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, constantly current 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 areas such as consumer information, distribution systems, transportation. The development of telecommunication technologies has led to the creation computer systems reservations, which enable users to make online reservations in accommodation facilities. Global distribution systems provide access to millions of users: the consumer can independently create a tour package for himself, make the necessary reservations 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 the logistics (supply) of hotels at the present stage is designed to solve the following tasks:

1) it must ensure the continuity of the hotel business, which is achieved by proper organization supply of materials to the hotel in required quantity and corresponding quality;

2) contribute to the improvement of the technical level of the production of services, promote the introduction of new technologies and automation of processes, 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) 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.

In this way, effective use 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. Factor system strategic planning and forecasting the development of a hotel enterprise // Economics and Management innovative technologies. 2014. № 6 [Electronic resource] – URL: http://ekonomika.snauka.ru/2014/06/5308 (date of access: 11/14/2015).




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