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Introduction
For successful work hotel business, providing a set of basic and additional services hotels must have the equipment and inventory necessary for operation (furniture, dishes, bedding, carpets, detergents, etc.), and also have at their disposal such means of operation that can provide a certain complex utilities obligatory for the maintenance of hotel guests (heating, lighting, water supply). Consequently, in the course of its functioning, the hotel requires a whole range of material and technical means, as well as resources such as fuel, water and electricity.
The successful solution of these issues is designed to ensure the service of material and technical support in the hotel, which deals with the calculation of the needs of the hotel in various materials and also determines the sources of their coverage.
1. Essence and meaninglogistictoth security (MTO) in modern conditions
In order to provide the hotel with the materials it needs in accordance with the identified needs, the material and technical supply of the hotel is organized. Its task is to determine the hotel's need for material and technical resources, to find ways to cover this need, as well as to monitor the correct use of material and technical resources and help save them. All these functions are performed by the hotel's logistics department.
It should be noted that quite recently, in the days of a centrally planned economy, MTS was a process of planned provision National economy. At that time, enterprises (particularly hotels) did not independently plan logistics in accordance with their needs, and plans for the supply of all enterprises in the country were developed centrally by special government bodies- Gosplan, USSR State Committee for Logistics. It happened in the following way. Hotels began to develop logistics plans before the start of the planning period, based on reports from higher organizations of preliminary limits. The plans consisted of preliminary calculations (applications) for all types of needs: operation, maintenance and overhaul, capital work. Applications were submitted to a higher organization, which compiled consolidated applications for all enterprises and organizations subordinate to it and sent them to local planning bodies and the logistics department of the executive committee of the local Council of People's Deputies, as well as to the Ministry of Housing and Communal Services of the Union Republic. The final planned calculations were made after receiving from the parent organization the assignment on the volume of services and data on the allocated funds for the funded and planned resources.
With such a system of planned resource allocation, often the hotels did not receive the materials they needed, it also happened that the materials that were distributed to them did not find use, since there was no real need for them in the hotel. Also, all the material resources that came to the hotel were more or less typical, that is, exactly the same furniture, bedding, dishes, etc. came to other hotels. And if the hotel wanted and had the material opportunity to purchase better materials in accordance with its actual needs, it could not do this without a corresponding order "from above". After the collapse of the USSR, the system of planned logistics also collapsed. Hotels have gained economic independence and now the concept of "planning" has a different meaning. The need for planning in modern hotel enterprises stems from a large number of competitive enterprises that are increasing during the period of a market economy, a variety of possible forms of enterprise management, the presence of numerous structural divisions within an enterprise, close intercompany ties with suppliers of various goods (products, equipment, etc.) and firms - agents involved in the process of customer service, as well as from the requirements of scientific and technological progress - quickly take into account and master the latest achievements of science and technology. Also, in the market conditions, hotel enterprises have the right to choose a supplier, and hence the right to purchase more efficient material resources. This forces the hotel supply staff to carefully study the quality characteristics of products manufactured by various suppliers.
Planning for the logistics (supply) of hotels on present stage designed to solve the following tasks:
1) it must ensure the continuity of the hotel enterprise, which is achieved by properly organizing the 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 automation, new technologies, as well as the expansion of the range of additional services, which, in turn, are the most important factor in increasing the profit of the hotel;
3) MTO should be aimed at improving the quality of service through the purchase of high quality goods for the most complete customer satisfaction;
4) MTO should be aimed at increasing labor productivity;
5) the MTO plan should be aimed at saving material resources
6) as well as the MTO plan should be directed to the implementation of the profit plan;
As noted above, the hotel's logistics plan is developed by a special department in the hotel's accounting department, which includes two main departments - purchasing management, and warehouse management. They are given the following tasks: organization of control over the supply in terms of volume and assortment in accordance with the concluded agreements; compliance with the norm and structure of commodity stocks; finding ways to reduce commodity losses during storage and transportation. But it should be noted that the most important responsibility of this department is to develop a plan for the logistics of the hotel.
MTO plan of a hotel enterprise is its material balance, which summarizes all the calculations of the need for material resources necessary to ensure production process (expenditure part), the availability of balances for the planned period, as well as the sources of supply (incoming part). The main indicators of the MTO plan, as well as the relationship between them, can be displayed by the following equation:
Rpen + Znor = Oozh + E + V, where
Rpen
Znor - stocksnormalized;
Oozh- expected balances, i.e. actual stocks that exist in the hotel for a certain period;
E- saving
AT- import plan.
The left side of the equation displays the total need for material resources, the right side shows the sources of covering this need.
The process of developing an MTO plan includes the following steps:
calculation of the need for material resources for production and operational needs;
based on existing needs, the norms of the reserves of resources necessary for the smooth functioning of the hotel enterprise are calculated;
3) then the sources of covering the need for material resources are determined, a plan is developed for importing materials from outside.
So, the plan for the logistics of the hotel is its material balance, which summarizes all the planned calculations of the need for material resources necessary to ensure the production process (expenditure part), the availability of balances for the planned period, and also determines the sources of supply (incoming part).
A consolidated logistics plan that takes into account the total need for materials for all the needs of the hotel enterprise, including the formation of stocks, as well as sources for covering the enterprise's need for materials, usually takes the following form:
Table 1. Logistics plan for the hotel
|
List of materials and equipment |
Unit of measurement |
Expected balance at the beginning of the planning period |
Needs in the planning period |
Planned stock in the planning period at the end of the year |
To be prepared for the planned period |
Supply source |
Amount, thousand UAH |
|||||||||||
|
Total for a year |
including quarters. |
By quarters |
||||||||||||||||
Calculation of the need for various types of material resources
One of the most important stages in the development of an MTO plan is to determine the need for material resources for the upcoming planning period. Calculations of the need for material resources are based on specific consumption rates. Under specific consumption rate materials, fuel, water imply the maximum allowable consumption per unit of measurement. Depending on the types and purpose of material resources, a unit of production (services), the capacity of an object, and the volume of a building are taken as a unit of measurement.
Part of the material resources used in the operational activities of the hotel cannot be accurately rationed due to the diversity of their types and use in small quantities. These are lubricants, cleaning and other operational auxiliary materials. When planning them, they are guided by data on the actual consumption for the previous period, and also take into account factors that contribute to reducing costs and reducing their cost through the use of new, more efficient synthetic materials.
The total needs of the hotel in material resources for production and operational needs is calculated by the following formula:
Rpen \u003d Rosn + Rpc + Rren + Rcap.str., where
Rosn- the needs of the main production of the hotel enterprise. This includes the material resources necessary for the hotel to provide a complex of basic services to customers. These are furniture, electric lighting fixtures, carpeting, bedding, dishes, detergents, hospitality items and much more.
ROC- the needs of auxiliary shops of the hotel. These include a hairdresser, a beauty parlor, a swimming pool, a sauna, a greenhouse, etc.
Rren- the need for material resources for repair and maintenance needs. This includes requirements for water, building materials, spare parts and electricity.
Rcap.st.- the need for materials for the implementation overhaul(if there is a need for it).
There are several methods for calculating the needs of a hotel in material resources.
Direct count method - when used this method the need for material and technical resources is calculated based on the specific standard costs of materials per unit of operational services. The calculation is made according to the following formula:
Ri = Ni* B, where
Ri- need for the i-th material;
Ni- consumption rate of the i-th product per unit of service;
B- scope of services provided.
Consider the calculation of the need for materials, fuel, water and electricity based on this technique.
In hotels, fuel is used for space heating and hot water supply. Its consumption is calculated based on the external volume of the hotel building and the established consumption rate per 1 m3 of the building according to the formula:
R = HAt, where
H- standard fuel consumption rate per 1 m3 of a building for the entire heating season for a given area:
At- the volume of the heated building according to the external measurement, mі.
Norms of fuel consumption for heating are differentiated depending on the gradation of the cubic capacity of the building and the area.
Example. It is necessary to calculate the amount of fuel for heating the hotel.
The volume of the building according to the external measurement is 6000 mі. For this area, the standard fuel consumption rate for the heating season for buildings with a volume of 5001 - 10000mі is 4.02 kg per 1mі. Therefore, the heating of the hotel will require conventional fuel 6000 · 4.02 \u003d 24.12 tons. To convert it into a natural amount of conventional fuel, it is divided by the conversion factor of the type of fuel used by the hotel.
For example, the fuel is coal, which has a conversion factor of 0.84. Then the amount of coal required for heating the hotel will be 24,12 : 0.84 \u003d 28.7 tons.
To determine the hotel's need for fuel for hot water supply at a rate of 2.1 kg per 1 service and an annual program for the provision of services, conditionally equal to 28,000 place-days, this number must be multiplied by the standard fuel consumption rate for the service: 28,000 2.1 = 58 ,8 t. In terms of coal of the specified grade, fuel will be required 58,8 : 0.84 = 70 tons. Thus, for all the needs of the hotel, coal is needed 24.12 + 70 = 94.12 tons.
In order to determine the amount of fuel consumed in physical terms, the received amount of conventional fuel is divided by the corresponding conversion factor of the type of fuel used by the hotel.
After determining the total amount of natural fuel required for the operational needs of the hotel for the planned period, its cost is calculated. The amount of fuel is multiplied by the price per unit. The price includes all costs associated with the transportation and storage of fuel,those.take into account all costs ex-warehouse of the hotel. The calculation of the need for fuel, as well as for other material resources, is made up for a year with distribution by quarters.
The need and cost of water is calculated in the same way as fuel, based on the current specific consumption rates for one service. Water consumption rates in hotels are set depending on the placement of washing facilities (orcranes). Hthe required total amount of water for the planned period is determined by multiplying the corresponding specific rate of water consumption by the planned volume of place-days.
Example. The hotel with 300 beds has 250 rooms, of which 240 are equipped with bathrooms. Service holiday program for the planning period is 150,000 place-days. In accordance with the current standards, the water consumption for one service for this hotel is 200-2 50 l. Assuming an average water consumption for the service in the amount of 220l. or 0.22mі., calculate the total water consumption for the hotel for the planned period: 150,000 0.22 = 33,000mі.
The cost of water is calculated by multiplying the amount required for the planned period by the current tariff, summed up with the sewerage tariff.
Electricity in hotels is used for lighting (lighting), as well as for the operation of electric motors ( power plants) and electrical appliances. Its need is calculated separately for each type. When calculating the need for lighting electricity, the number of light points and their power (in watts), as well as the average number of hours of burning in the planned period, are taken into account.
Example.250 lamps are used to illuminate the hotel premises, including 70 lamps of 75 W, 110 lamps - 100 W each, and 70 - 60 W each. On average, the number of hours of burning them per day is: 45 lamps of 75 W -10 o'clock; 25 to 75 W - 12h.; 50 lamps of 100 W - 14h., 60 by 100 -16 o'clock; 70 to 60 W - 17 h.
Thus, per day, these lamps consume (45 0.075 10) + (25 0.075 12)+(50 0.1 14)+(60 0.1 16)+
+(70 0.06 17)=293.65 kWh of electricity.
Multiplying the daily electricity consumption by the number of days the hotel operates, we determine its need for the entire planned period (year, quarter, month). To accurately determine the need for lighting electricity for individual quarters, the calculation is carried out for each quarter, taking into account the different duration of lamp burning depending on the season.
The hotel's need for power electricity is determined in the same way as for lighting, given that the objects of calculation are the installed engines and their power. The need for electricity for the operation of electrical appliances (vacuum cleaners, irons, hair dryers, televisions, computers, etc.) is calculated based on the number of use of them and the rate of electricity consumption for their operation.
The cost of electricity is determined by multiplying the amount of lighting and power electricity required for the planned period in kilowatt-hours by the current tariff.
Specific consumption rates for auxiliary materials (soap, powder, paste, brushes) are developed in each hotel separately on the basis of a reporting and statistical method, i.e. based on actual costs in the previous period, taking into account their possible reduction. Norms are set for a unit of work, services. In accordance with the standards established by this method, the need for auxiliary materials for the planned period is calculated. For a more correct determination of it, it is necessary to analytically study the consumption data for a number of years, which makes it possible to identify possible reserves for saving auxiliary materials.
2. Calculation of stocks of material resources and methodologytheir rationing
material equipment stock hotel
To ensure normal operation, the hotel must have available material resources not only in the amount necessary for its daily needs, but also have a certain reserve. In this regard, in terms of material supply, along with calculations of the current needs of material resources, the size of the necessary reserves and their balances at the beginning and end of the planning period are also taken into account.
The stock of materials located at the enterprise consists of three parts: current stock, due to which uninterrupted provision of the hotel with materials in the period between successive deliveries is achieved, guarantee (insurance) stock, created by the hotel enterprise in case of violation of normal delivery times: and preparatory reserve, which is created at the time of unloading the material, the implementation of quantitative and qualitative acceptance, preparation for consumption.
In order to determine the size of the current stock, all materials are divided into four groups:
materials that are constantly and systematically consumed in significant quantities, received in transit, with an average monthly consumption exceeding the order or transit rate, as a result of which there is a need for regular large deliveries;
materials received in transit, the delivery of which, according to the conditions of work of suppliers, is made once a quarter, half a year or a year and is timed to a certain month of this period;
materials received in transit, the average monthly consumption of which is less than the order or transit norm;
materials obtained from marketing and supply bases.
For each of these groups, the interval between two successive deliveries is defined differently.
For materials assigned to the first group, the interval is set on the basis of standard contractual delivery times for the previous period, taking into account the emerging changes in the organization of supply.
For materials of the second group, delivery intervals are accepted based on the working conditions of suppliers in 90, 180 or even 360 days. For the materials of the third group, the delivery interval is determined by dividing their transit rate by the average daily requirement for materials.
According to the materials of the fourth group, the delivery interval is determined by the appropriate size of the batch of materials delivered to the hotel enterprise.
In the first case, the average balance of materials is equal to half the delivery time, and the delay ratio of materials in stock To h will be 0.5.
In the second case, the average stock depends on the timing of consumption of materials. If the frequency of consumption of materials is determined in 10 days, in equal shares, then the coefficient of retention of materials in stock will be:
Thus, the current stock of materials W current is equal to the supply interval And n, multiplied by the average daily need for materials M with and by magnitude To w:
So, the current stock should provide the hotel enterprise with the appropriate amount of material resources necessary for its production activities for the period between two successive deliveries.
However, supply interruptions and disruptions can occur due to meteorological or other unforeseen conditions. In case of such failures, the hotel creates a second type of stock - insurance. When determining the safety stock, one should carefully consider its limit size (the period for which it is created), since its overestimation leads to a “freeze” of material and monetary resources.
Method of rationing stocks of material resources.
First of all, in order to understand the essence of the rationing of stocks of material resources, it is necessary to define the stock rate. Under stock rate it should be considered such a planned minimum amount of material resources that the enterprise must have for the normal process of logistics. A characteristic feature of the norms of inventories is the variability of their main - the current part. Therefore, there are maximum, minimum and average stock rates.
The maximum stock rates will be when the current part of the stock reaches the highest value. These norms are established by summing up the maximum current stock, as well as preparatory and insurance stocks.
The minimum norms of stocks will be at the moment of complete depletion of the current stock. They are defined as the sum of preparatory and insurance stocks.
Average stock rates are used in supply plans and are called carryover stocks. They are found by summing up half of the maximum current stock, as well as preparatory and insurance stocks, taken in full.
Let's consider two main methods of rationing of material and technical resources.
Method of technical and economic calculations.
According to this technique, the current stock is defined as half of the average delivery interval (ω1) between two successive deliveries.
Ztek =Ѕ t1
The average delivery interval, in turn, is found by the following formula:
t1 - actual delivery intervals, days
Q - the amount of supplied material resources according to the delivery intervals (in physical units).
Safety stocks are established on the basis of the weighted average deviation of delivery intervals exceeding the average interval. This method is based on taking into account the actual delivery intervals over the past period of time. Insurance reserves in this case are determined by the formula (in physical units):
where p is the average daily consumption;
t - actual delivery intervals exceeding the average delivery interval tav;
B-values of incoming batches of material corresponding to intervals tf;
n - the number of deliveries with an interval exceeding the average.
The need to take into account only those supplies whose intervals are higher than the weighted average is argued by the supporters of this method by the fact that safety stocks are not needed if the supply intervals are equal to or less than the weighted average.
More reasonable is the method of finding the safety stock by the standard deviation of the actual intervals (x) from the average (x) according to the formula known in statistics
m - frequency (amount of material received).
If it is impossible to build a distribution series, then a more simplified method can be used for calculation:
n is the number of deviations from the intervals taken into account.
The root-mean-square deviation can be used to establish the norm of the safety stock, depending on the required degree of guarantee of providing production with materials. In this case, the dependence known in statistics is used, in which x ± y provides production that guarantees 65%, x ± 2y - 96.4%, x ± 3y - 99.4%.
The relative value of preparatory stocks is determined by the time required to carry out operations to prepare materials for use. Usually it is set in the amount of 12 to 24 hours. This time is enough for sorting the received materials, organizing the quantitative and qualitative acceptance of materials, for sorting and unpacking and giving the materials and goods a marketable appearance. For example, the hotel received new dishes. It is clear that in packaged form, it cannot immediately go into use. Therefore, it takes some time for the hotel staff to receive it, unpack and complete it.
The total stock is defined as the sum of the current, insurance and preparatory stocks:
Ztot = Ztek + Zstr + Zpodg
Economic- mathematic method.
This method is used to calculate the optimal schedule line. The optimal batch for the supply of a given type of material resource is understood as such a batch size at which transportation costs per unit of resources, as well as the costs of its maintenance and storage, will be minimal.
It is calculated according to the formula:
2V - doubled annual consumption;
FROM? - transportation costs per unit (ton, kg);
C - maintenance and storage costs per unit.
So, inventory rationing is a very important step in developing a hotel MTO plan. The continuity of the operation of the hotel depends on the correctly established sizes of various types of stocks.
3. Sources of coverage of material needsresources
The planned need for materials for consumption is covered by the expected balances at the beginning of the planning period, internal resources (which are formed by saving materials) and the amount of import from outside.
The value of the expected balances at the beginning of the planning period is determined by the formula:
Oozh=Of+Vozh-Rozh, where
Oh - expected balance;
Of- the actual balance on the first day of the month in which the supply plan was developed (reporting data);
Vozh- the expected receipt by the enterprise for the period from the date on which the actual balance is taken, and before the beginning of the planning period;
erysipelas- expected consumption for the same period.
Establishing the amount of import of materials from outside can be determined by developing a balance of logistics according to the formula:
Rpen + Znor = Oozh + E + V, where
Rpen- the need for material resources for production and operational needs;
Znor - stocksnormalized;
Oozh- expected balances;
E- saving materials, due to the mobilization of internal resources;
AT- the amount of imported materials from outside.
Hence, the amount of imported materials from outside is determined by the following formula:
B \u003d Rpen + Znor - Oozh - E
At this stage, contracts are concluded with suppliers that regulate the terms of delivery: volume, quality, price of goods, form of payment, delivery time, liability for violation of the terms of the contract.
When choosing suppliers, a number of factors should be taken into account: territorial remoteness and promptness of deliveries, compliance production capacity suppliers to the needs of the enterprise in material resources, their quality, price, payment terms, the possibility of granting a loan, etc. Preference is given to the partner provided by Better conditions with minimal cost. The successful selection of a supplier depends on how the hotel can analyze its performance in terms of quality, delivery and price. These components are considered in the selection in the first place.
Deliveries of material resources to the enterprise are carried out through economic relations. Economic ties represent a set of economic, organizational and legal relationships that arise between suppliers and consumers of the means of production. A rational system of economic relations presupposes the minimization of production and distribution costs, the full compliance of the quantity, quality and range of supplied products with the needs of production, the timeliness and completeness of its receipt.
Economic relations between enterprises can be direct and indirect (indirect), long-term, and short-term.
Direct are links in which relations for the supply of products are established between manufacturers and suppliers directly, directly.
mediated connections are considered when there is at least one intermediary between these enterprises. Deliveries of products to the consumer can be carried out in a mixed way, i.e. both directly and through intermediaries (distributors, jobbers, agents, brokers)
Distributors and jobbers- these are firms that sell on the basis of bulk purchases from large industrial enterprises - manufacturers finished products. Distributors, unlike jobbers, are relatively large firms that have their own warehouses and establish long-term contractual relationships with industrial enterprises. Jobbers, on the other hand, buy individual large quantities of goods for quick resale.
Agents and Brokers- These are firms or individual entrepreneurs who sell products industrial enterprise based on commission.
Direct economic relations for enterprises are the most economical and progressive compared to indirect ones, since they, excluding intermediaries, reduce document flow, strengthen relationships between suppliers and consumers. Deliveries of products become more regular and stable.
Indirect economic ties are less economical. They require additional costs to cover the costs of the activities of intermediaries between consumer enterprises and manufacturers.
The need for indirect connections is explained by the fact that direct connections are beneficial and expedient in the conditions of consumption of material resources on a large scale. If enterprises consume raw materials in small quantities that do not reach the transit form of shipment, then in order not to create excessive stocks of material assets at enterprises, it is advisable to communicate through the services of intermediaries.
Both direct and indirect links can be long-term and short-term. Long-term economic ties are a progressive form of material and technical supply. In this case, enterprises have the opportunity to develop cooperation with suppliers on a long-term basis.
The classification of links into direct and indirect is closely related to their division according to the forms of organization of product deliveries. From this point of view, there are transit and warehouse forms of supply.
At transit form of supply material resources are moved from the supplier to the consumer directly, bypassing the intermediate bases and warehouses of intermediary organizations. In addition, the company, receiving the material directly from the supplier, speeds up delivery and reduces transportation and procurement costs. However, its use is limited by transit norms of leave, less than which the supplier does not accept for execution. The use of this form of supply for materials with little demand leads to an increase in inventory and associated costs.
In the warehouse form, material resources are brought to the warehouses and bases of intermediary organizations, and then shipped from them directly to consumers.
It is advisable to use the transit form in cases where consumers require material resources in large quantities, which makes it possible to ship them in full-load wagons or other means of transport.
With the transit form of importation, costs are significantly reduced, and the speed of circulation increases, the use of vehicles improves.
Warehouse form of supply plays a big role in providing small size hotels. It allows them to order the necessary materials in quantities less than the established transit norm, which is the minimum allowable total quantity of products shipped by the manufacturer to the consumer in one order. With the warehouse form of supply, products from the warehouses of intermediary organizations can be imported in small batches and with greater frequency, which helps to reduce the stock of material resources from consumers. However, in this case, the latter bear additional costs for warehouse processing, storage and transportation from the bases of intermediary organizations.
Also, in the practice of the world economy, there are several methods of supplying material resources that ensure the rational supply of enterprises with material resources. The most interesting of them is the "just in time" method (just - in - time), first proposed by one of the Japanese firms. The essence of the method lies directly at the moment when they are needed, and in the amount calculated for a specific period of time. With this method, a rhythmic, uninterrupted supply of the enterprise with material resources and their effective use during the production process is ensured.
I would like to note that at present, with the development of technologies and the formation of relevant alliances, there is a certain rise in the field of e-procurement for the supply of hotel complexes. For example, a joint venture between Hyatt Hotels and Marriott International called Avendra (http://www.avendra.com) last month began beta testing an online purchasing system for 16 hotels, and the PurchasePro electronic marketplace (http://www.purchasepro .com) recently announced the launch of a number of hotel chains, which include more than 3 thousand hotels. In addition, Wyndham International is set to launch a consortium buying group of hotel management companies this year, and GoCo-op, the technology provider of Avendra and Wyndham, is also in talks with two other major hospitality companies.
According to observers and analysts, this increase in activity is due to the fact that the industry is “ripe” for ecommerce. Procurement for the hospitality industry is very fragmented, resulting in a large number of physical and functional links with small local suppliers. This is a serious blow to hotel companies, which are doing everything to ensure that hotel managers make purchases from large single suppliers.
According to experts, several models can arise simultaneously in the field of electronic supply of hotel chains, and several of them can be successful at once.
One possible model is the Avendra joint venture between Hyatt Hotels and Marriott International. According to the plan of its founders, the turnover of this online market should be at least $ 2 billion in food, beverages and other products necessary for the hotel industry. Protocol of intent to join a new trading platform signed three more major chains - Bass, ClubCorp and Fairmont. However, even despite the support of such giants, specialists are skeptical about the future of Avendra - a similar enterprise Hsupply.com has already gone bankrupt due to its inability to attract suppliers, buyers and venture capital. In addition, the majority of Marriott hotels are franchised and cannot be forced to switch to other supply chains, and some of them already use PurchasePro.
4. Ways to save and rational usematerial resources in the hotelau pair
material equipment stock hotel
Saving and rational use of material resources is one of the essential factors for increasing the profitability of a hotel enterprise. The main sources of savings, the use of which makes it possible to reduce the costs of such expensive material resources as water and electricity, is the use of new technologies. However, it is worth noting that before implementing such systems, it is necessary to compare the costs incurred by the hotel in connection with this and the benefits that will be received in the future. But, almost always (especially if large hotels are considered), the use of new resource-saving technologies pays off, that is, significant resource savings are achieved that cover costs.
These technologies include:
lighting system on photocells (react to movement) - if you install such a system in the corridors on the floors where the rooms are located, you can achieve significant energy savings, since the corridors must be lit around the clock without fail, regardless of whether someone lives in the rooms on this floor, or it is empty.
faucets in bathrooms on photocells - operate on the same principle.
automatic light shutdown system in the rooms - the light goes out within 1 minute after the guest leaves the room.
Also, in order to save various other types of resources, it is advisable to replace some of them, the use of which is costly and irrational, with new types of material resources. For example, bar soap can be replaced with drip soap. It lasts longer and it looks more aesthetically pleasing.
It can be said with certainty that the process of searching for new opportunities and ways to save materials is, to some extent, a creative process, requiring from the hotel management not only good knowledge about new technologies and materials that are available on the market, but also sometimes extraordinary solutions that lead to success.
Bibliography
1. Baylik S.I. Hotel industry: organization, management, service. - Kyiv: Alterpress, 2002. - 374 p.
2. Balashova E.A. Hotel business. How to achieve impeccable service / Ekaterina Balashova. - 2nd ed., revised. and additional - M.: Vershina, 2006. - 200 p.
3. Weissman A. Marketing strategy: 10 steps to success: Management strategy: 5 success factors / Per. with him. - M.: Economics, 2006. - 200 p.
4. Volkov Yu.F. Technology of hotel service: textbook / Yu.F. Volkov. - Ed. 2nd. - Rostov n / a: Phoenix, 2005. - 384 p.
5. Volkov Yu.F. Legislative foundations of hotel service / Series "Textbooks, teaching aids". - Rostov n / D: Phoenix, 2003. - 320 p.
7. Lesnik A.L., Hotel marketing: theory and practice of sales maximization: Study guide / A.L. Forester. - M.: KNORUS, 2007. - 232 p.
8. Musakin A.A. Small hotel: where to start, how to succeed. Tips for owners and managers. - St. Petersburg: Peter, 2007. - 320 p.: ill.
9. Timokhina T.L. Organization of reception and service of tourists: Textbook. - M.: LLC "Knigodel": MATGR, 2005. - 288 p.
10. Economics and organization of tourism. International tourism / E.L. Dracheva, Yu.V. Zabaev, D.K. Ismaev and others; ed. I.A. Ryabova, Yu.V. Zabaeva, E.L. Dracheva. - 2nd ed., erased. - M.: KNORUS, 2005. - 576 p.
Internet resources:
11. www.prootel.ru
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Significance and analysis of material resources. Tasks and sources of analysis of material resources. Analysis of the provision of the enterprise with material resources. Analysis of profit per hryvnia of material costs. Use of material resources.
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Economic essence of material resources. Tasks, information support and the sequence of the analysis of material resources. The value of saving material resources. Evaluation of performance indicators for the use of material resources.
term paper, added 09/24/2012
The economic essence of the material resources of the enterprise. Tasks of analysis and sources of information. The system of indicators characterizing the efficiency of the use of material resources at the enterprise. Analysis of the dynamics of material resources in the SPK im. Lenin.
term paper, added 09/13/2010
Concept, meaning, essence, content, tasks, sources of information and stages of analysis of material resources. Analysis and assessment of the security and efficiency of the use of material resources. Factor analysis the total material consumption of the enterprise's products.
abstract, added 07/24/2010
The essence of rationing the consumption of material resources. The system of progressive norms and norms for the consumption of material resources. Transformation of the system of norms into regulatory framework. Analysis of the use and rationing of material resources at Zheltaya Strela LLC.
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 | By capacity given type hotels refers to small or medium enterprises. Usually located in the city center. Well-trained staff provides a high level of service to the most demanding clients, which are participants in conferences, 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 records) in which they took place, regardless of the actual time of receipt or payment of funds 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, cleaners and detergents is carried out 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 combination | 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
FINANCIAL RESOURCES OF THE HOTEL
ENTERPRISES
The financial resources of the hotel enterprise are the funds at the disposal of the enterprise and
intended for the fulfillment of financial obligations and the implementation of costs to ensure expanded reproduction The formation of financial resources is the result of the functioning of the finances of the hotel enterprise. The financial resources of the hotel enterprise are formed at the expense of.
Profits from all types of economic activity;
Depreciation deductions for the full restoration of fixed assets
funds and intangible assets:
Income received from the sale of unnecessary property;
Income (dividends) on shares and other securities,
belonging to the enterprise, other issuers;
Contributions of founders to the authorized capital;
Income from financial transactions, loans;
Other income, subsidies and other sources.
All sources of financial resources by mode of use belong to one of the following types:
Own and equivalent funds;
Borrowed funds;
Involved funds.
Own financial resources are the basic and main part of all financial resources of a hotel enterprise, which is formed at the time of its creation and is at its disposal throughout its existence. This part of the financial resources is called the statutory fund. Depending on the organizational and legal form of the enterprise, the statutory fund is formed at the expense of financial investments in it, as well as the issue and subsequent sale of shares. The authorized capital in the course of activity of the tourist enterprise can be divided, reduced or increased. The main source of its replenishment is the profit of the enterprise. The current legislation establishes the minimum size of the statutory fund. Borrowed financial resources- these are long-term and short-term bank loans, as well as loans. Funds raised are funds of other enterprises and organizations that are temporarily in the company's turnover in connection with the existing settlement system (debt to creditors, deferred income, etc.) An analysis of the structure of sources of funds of a hotel enterprise shows that not in all situations a high share of own funds in financing current assets is justified. With a fast turnover of working capital and a fixed interest rate for loans, it is advisable to attract borrowed funds.
10.2. REVENUE FROM THE SALES OF PRODUCTS OF THE HOTEL ENTERPRISE
In a market economy, the most important indicator of the effectiveness of the hotel company is the proceeds from the sale of products - the amount of money received by the hotel company for the services rendered to them. Revenue is the most important source of the formation of own resources, directed to the reimbursement of costs and the formation of enterprise income. In addition to the proceeds from the sale of the hotel product, the hotel receives proceeds from other sales. The revenue of the enterprise is determined by the amount of cash,
received for sold products (works, services) excluding special (indirect) taxes (value added tax, excises, trade and marketing discounts, export tariffs, etc.). If the revenue exceeds the cost, that is, the difference between the revenue and the cost is a positive value, the financial result indicates a profit. Otherwise, the company has a negative financial result, that is, it incurs losses. In other words, profit is the excess of income over expenses. If the proceeds from the sale of products (works, services) is equal to the cost, then in this case the profit will be equal to zero, then
there is an enterprise could only reimburse the costs of production and sales of products. Although the company is not
suffered losses, but the lack of profit will hinder the development of the enterprise. Traffic financial flows at the enterprise is a rather complicated process.
10.3. PROFIT OF HOTEL AND RESTAURANT ENTERPRISES
The ultimate goal and driving motive for the development of an enterprise in a market environment is making a profit. Profit is the most important economic category. Profit management is at the center of the economic activity of enterprises operating in the market. In market conditions, a hotel enterprise and its structural divisions carry out their production and operational activities on the basis of cost recovery for the production and sale of products and services. To ensure sustainable development and further reproduction in the process of operational activities, the hotel enterprise must make a profit. Profit in the hotel industry is defined as the difference between the proceeds from the sale of products and services (minus value added tax, excises and similar obligatory payments) and production and sales costs included in the cost of products and services of the hotel. Thus, profit reflects the final financial
result and economical effect obtained as a result of the activities of the enterprise. Profit has a stimulating effect on the strengthening of cost accounting, allows you to satisfy the economic interests of the state, enterprises, workers and owners. The object of the economic interests of the state is that part of the profit,
which the enterprise pays in the form of income tax, and the society uses to develop the country's economy. The economic interests of the enterprise are satisfied at the expense of net profit (profit after taxes). Due to this profit, the enterprise solves the production and social problems of its development. The economic interests of employees are associated with material incentives and social benefits, the source of which is the net profit of the enterprise. The owners are also interested in increasing the profits of the enterprise, as their dividends and capital will increase.
The value of profit for a hotel enterprise lies in the fact that it is a source of:
financial resources;
Formation of enterprise funds (accumulation, consumption,
development, etc.) and is a fund-forming indicator, since
the size of the company's funds depends on its value;
Material incentives for the workforce;
Formation of property, capital;
Labor and social benefits for employees of the enterprise
The profit of the enterprise performs distribution, incentive and evaluation functions.
The distribution function is that profit is used as a tool for distributing net income into parts that are accumulated in the budgets of different levels and remain at the disposal of the enterprise.
The stimulating function is that profit is a source of formation of various funds for stimulating the activities of an enterprise. The evaluation function characterizes economic activity, growth
or decrease in its volume, success or failure of entrepreneurial activity.
Depending on the type of activity, profit from the operation of hotel rooms is distinguished; sales profit paid services(hairdresser's, sports facilities, dry cleaning, saunas, etc.); restaurant business profit; profit from the sale of property; income from participation in the activities of other organizations; profit from non-operating transactions. Depending on the order of determination, profit from the sale of products (works, services), balance sheet (accounting) profit, economic profit, taxable profit, net profit are distinguished.
Profit from sales is the difference between the revenue from the sale of the service and the costs included in the cost. Balance sheet profit is determined on the basis of accounting of all business operations of the hotel enterprise and includes profit from the sale of goods, products and services; financial results for other transactions; financial results on non-operating operations less losses from various
business transactions
Non-operating income includes
Incomes received on the territory of the state and beyond its borders from equity participation in the activities of other organizations; dividends on shares income on bonds and other securities owned by the organization;
Income from leasing property, except for cases when leasing property is the main type of economic activity of the organization;
Paid, awarded or recognized by the debtor fines, penalties, forfeits and other types of sanctions for violation of the terms of business contracts, as well as income from compensation for losses;
Profit of previous years, revealed in the reporting year;
Positive differences formed when the Central Bank changed foreign exchange rates on foreign currency accounts and transactions in foreign currency;
Profit from the purchase (sale) of foreign currency;
Receipt of debts previously written off as uncollectible;
Excess property identified during the inventory;
Accounts payable and depository indebtedness for which the limitation period has expired;
Non-operating expenses include:
Expenses associated with the lease of property, except for
cases where the lease of property is the main type of
economic activity of the organization, --- uncompensated losses from downtime due to external reasons;
Losses from markdown of inventories;
Losses and damages on operations with containers;
Legal costs and arbitration costs;
Paid, awarded or recognized fines, penalties, forfeits and other types of sanctions for violation of the conditions
business contracts, as well as expenses for compensation for damages; fires, accidents, other emergencies caused by extreme conditions;
economic profit represents the difference between the proceeds from the sale of services (in the restaurant industry - gross income) and the costs of lost opportunities, wages, interest on capital, rent payments for land. Economic profit is less than accounting profit by the amount of implicit costs of the enterprise.
Taxable profit is calculated on the basis of carrying profit. The profit of the reporting year is reduced by the amount of profit received from dividends and equivalent income subject to income tax, as well as by the amount of tax calculated on the value of fixed assets. Profit from dividends and income equivalent to them is determined as the difference between received dividends and income equivalent to them and tax
for income. Taxable income is calculated by the taxpayers themselves. Net profit is the difference between the balance sheet profit and the amount of tax payments paid by enterprises from the balance sheet profit (for real estate, profit, income). The company distributes and uses net profit independently. Depending on the valuation method, there are also nominal, real, capitalized, monopoly, planned and other types of profit.
10.4. PROFIT DISTRIBUTION
The distribution of profits means that the enterprise must participate with its profit in the formation of the state budget, and the remaining part of the profit must be distributed between the owner of the enterprise and the owner of borrowed capital (and other financial resources) in accordance with the concluded agreements. Typical for all enterprises is the distribution of profits for the following purposes, payments to the budget, the formation of accumulation, consumption and reserve funds; for other purposes. Enterprises can also create risk and property redemption funds.
The accumulation fund is created to finance the production development of the enterprise - capital investments, modernization of equipment, new construction, reconstruction, purchase of equipment, to pay off long-term loans of interest on them, replenish own working capital, pay off expenses, etc.
The consumption fund is a source of funds reserved by an economic entity for the implementation of measures to social development and material incentives for the team, and is directed, in particular, to the following purposes --- payment of lump-sum remuneration based on the results of work for the year;
payment of benefits;
Fare payment;
Issuance of interest-free loans;
Establishment of allowances for pensions of working pensioners;
One-time incentives for employees;
Establishment of labor and social benefits,
Payment of dividends, interest on shares and securities.
A reserve fund can be created in case of termination of: the activities of the enterprise to cover accounts payable
debt. It is used to pay dividends on preferred shares in case of insufficient net profit for these purposes.
The profitability of sold products reflects the efficiency of using current costs (as opposed to the overall profitability indicator, which characterizes the effectiveness of advanced capital) and is calculated as the ratio of profit from the sale of products to the full cost of this product. efficiency of the enterprise and its financial results
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 of 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 studying 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. Hotel industry of the 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 enterprises are an integral part of the service sector. 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 of various 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 a tourism 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 the 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 range of 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 an open parking lot for cars, recreation and entertainment facilities, 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 different sizes depending on the location and strive 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 various systems are used, 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 market hotel services.
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 a certain amount 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 Specific associations are actively functioning on the global tourism market, the main goal of which is to unite the best representatives of the hotel business. For example, since 1928 he has been working to determine the best hotels in the world. international corporation"The Leading Hotels of the World" ("The Leading Hotels of 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 by the international organization Privileged 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 sets goals organizational structure and the procedure for carrying out work in the classification system of 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 executive body 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:
Accommodation facilities - enterprises of 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 countryside.
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 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 St. Petersburg hotels, more than 50% of hotels in 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. Hotel chain enterprises are characterized by strict adherence to brand values and names of services, high quality of accommodation and service, architectural unity of design of buildings and interiors.
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, --- using a single centralized system booking allows you to increase the load of the room stock of all enterprises - participants in the chain, --- centralized purchase of large consignments 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, --- conducting flexible pricing policy when market conditions change;
The use of a centralized accounting system, general marketing research, construction, real estate transactions significantly reduces the corresponding costs of each chain member individually through the use of specialists dealing with these issues at the hotel chain level.
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. Besides, advertising function performs trademark chains The trend towards the formation of hotel associations and chains in last years observed in the CIS countriesIn October 1997, the first Russian hotel chain, Nord-Hotel, was created in Moscow, which is a voluntary association of twelve hotel enterprises of various organizational and legal forms of the North-Eastern District of Moscow "Altai", "Baikal", "Vostok" , Voskhod, Zarya, Zvezdnaya, Zolotoy Kolos, MMK Molodezhny, Ostankino, Sayany, Tourist, Yaroslavskaya, GAO Moscow (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.
The first - elite - category includes international class hotels belonging to authoritative 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 municipal hotels or joint-stock companies, which, on the one hand, explains the 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 occupied by an entertainment complex with a casino, bowling, billiards, slot machine halls and restaurants, thanks to which the hotel got the opportunity to abandon its own kitchen. restaurants and bars, health club, bow ling, casino, shopping center rebuilt at the expense of tenants. This approach compensates for the lack of hotels' own funds for large-scale work. Considering the significant deterioration engineering systems 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 A number of Moscow accommodation facilities receive funds from the city budget to restore the room stock after the resettlement of refugees (Altai, Kuzminki, "Tourist") However, the most effective method - involving investors in the reconstruction of the object - has so far been implemented only for Moscow hotels "Belgrade" and "Intourist"
In Moscow, during the period of market transformations, a number of normative documents 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 Russian capital of a modern competitive hotel and tourist complex that provides a wide range of tourist 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 extrabudgetary 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;
Development of the sphere of health protection and improvement of the ecological situation in the capital, --- development engineering structure cities, --- improvement forms and methods of interaction with the prefectures of the city, --- strengthening cooperation with the Moscow region, with the subjects of the Russian Federation, the CIS countries 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 the requirements of the financial capabilities of Russian and foreign tourists The Moscow Government is implementing 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 hotels and hotels of educational institutions has decreased Furnishing and equipment of first-class hotels in Saint Petersburg is 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 modern technical equipment, have good conditions for recreation and physical education. 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 booked either 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 local travel agent CONTROL QUESTIONS 1. Tell us about Russian system hotel classification.
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.
The organizational structure of the hotel enterprise 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, doormen, cloakroom attendants, storekeepers of the left-luggage office, reservation service interior spaces, provides 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, substantiation of business plans, analysis of the conjuncture and 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;
ensuring normal working and rest conditions for 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 production personnel hotels (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 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 The state standard defines the requirements for hospitality industry personnel and establishes the rules for their 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, managerial and technical personnel is carried out to confirm or increase qualification category 4. At least every three years, professional retraining of employees of a tourist enterprise should be carried out at advanced training courses under a special program 6. All employees of catering establishments serving tourists must wear a personal badge with the emblem of the enterprise, position, surname and name on their uniforms 7. Maitre d's uniforms must provide a representative appearance 8 Employees service personnel should 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 environment, preserving the features of an urban or rural landscape, --- the building should be located, if possible, in the central part of the city and have enough space for parking cars, --- it is necessary to take into account natural and climatic factors, air temperature and humidity, rainfall, insolation, speed and wind direction, etc.;
The layout of the building must provide a rational organization of service 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 can be frame, block, monolithic, from local building materials, etc. (for example, the building of the Moscow Cosmos Hotel is monolithic) into primary and secondary. The main buildings include residential buildings, catering facilities, services, 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 communal facilities. According to the functional purpose, the hotel distinguishes:
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 trade enterprises, hairdressing, 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 hotel guests and staff from 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 to 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 city 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 shows a list of premises required for the listed types of 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.
Most an important factor in the formation of hotels for recreation is that the specificity of various forms of recreation forms among those living in each specific 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 is typological basis, 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 care, premises 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 For example, in business hotels important function rooms is to provide the opportunity to work - 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. The rooms of a room-apartment must have a kitchen with the necessary set of household appliances (coffee maker, microwave, mixer, etc.), which allows you to provide almost home-like conditions for your 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 suites. 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;
The main purpose of the hotel business, like any other commercial enterprise, is to make a profit. Profit is considered the main financial result of activity and economic category. As a result of the combination of factors of production (labor, capital, natural resources) and entrepreneurial abilities of management, a hotel product is produced, which becomes a product, provided that it is sold to the consumer.
To identify the financial result, it is necessary to compare revenue with production and sales costs, which take the form of product costs. When revenue exceeds cost, the financial result indicates a profit. The company always aims to make a profit, but does not always receive it. If the revenue is equal to the cost price, then this means that only the costs of production and sales of products were reimbursed. When implemented without loss, there is no profit as a source of growth in the welfare of the owners of the enterprise. At costs exceeding revenue, the company receives losses, i.e. negative financial result, which puts him in a difficult financial position, not excluding its bankruptcy.
- characterizes the economic effect obtained as a result of the activities of the hotel enterprise;
- being a financial result, it is simultaneously considered the main element of the financial resources of the enterprise and provides the principle of self-financing (stimulating function). The net profit remaining at the disposal of the hotel must be in such an amount as to finance the expansion of production and other activities, as well as be used for material incentives for employees;
- is one of the sources of income for budgets of different levels - coming to the budgets in the form of taxes, it is used to finance social needs, ensure that the state performs its functions, state investment, production, scientific, technical and social programs.
Thus, the profit of a hotel enterprise is one of the strategic goals of its activities, since, firstly, it is one of the sources of income for the owner and, secondly, a source of own funds necessary for its sustainable development. Generally speaking, profit is the difference between the income and expenses of a business.
Income is made up of:
- from the proceeds from the sale of products;
- income from the sale of property of the enterprise;
- other income (income from renting out property, income from participation in other organizations, income from securities, exchange rate differences, penalties, interest).
These components allow us to present the profit formula:
Income from the sale of products - Cost of sales = Balance sheet (gross) profit + Income from the sale of property - Expenses associated with the sale of property + Other income - Other expenses = Profit before taxes.
This sequence shows the profit calculation.
There are the following types of profit.
Gross profit. It is defined as the difference between the proceeds from the sale of goods, products, works, services (minus VAT, excises and similar obligatory payments) and the cost of goods, products, works and services sold. The proceeds from the sale of goods, products, works and services are called income from ordinary activities. Costs for the production of goods, products, works and services are considered expenses for ordinary activities.
Gross profit (P shaft) is calculated by the formula
where BP - sales proceeds;
C - the cost of goods sold, products, works and services.
Profit Loss) from sales(P pr) represents gross profit less management and selling expenses:
where P y - management costs;
Р to - commercial expenses.
Profit Loss) before tax(P bottom) is the profit from sales, taking into account other income and expenses, which are divided into operating and non-operating:
where Сodr - operating income and expenses;
Sadr - non-operating income and expenses.
Exists three ways to plan profit:
direct counting method. The method is used with a small range of products, and the profit is calculated by the formula
where Vyp pl - the number of products of the corresponding name planned for sale;
Ts pl - the planned selling price per unit of the relevant product;
With pl - the planned cost per unit of the relevant product.
Analytical method. It is used for a wide range of products. Assumes the following steps:
1) definition basic profitability of production:
This indicator is calculated for comparable products (services);
- 2) determination of the volume of marketable products in planning period at the full cost of the reporting period for comparable products;
- 3) determination of the amount of planned profit as the product of basic profitability by the volume of marketable products in the planned period at the reporting cost;
- 4) planned profit adjusted depending on changes in various factors (measures to reduce costs).
Complex method - it is a combination of the two previous profit planning methods.
In the practice of profit planning, such concepts as “profitability threshold”, “margin of financial strength”, “production (operational) leverage” are used. Profitability threshold, or break even, - the amount of revenue that is necessary in order to cover all the fixed costs of the enterprise. Is an important economic indicator making managerial decisions for a hotel enterprise. The concept of defining a critical point can be used when choosing options for action from a variety of alternative solutions.
Fixed costs plus profits are marginal income of the enterprise, which allows you to calculate the threshold of profitability. In this case, there will be no profit, but there will be no loss either, the profitability with such revenue is zero:
If the threshold of profitability is known, then we can calculate margin of financial strength (stability). The margin of financial strength (Zpf in pr) is calculated both in absolute terms and as a percentage. In absolute terms, the financial safety margin shows how much sales revenue can be reduced so that the company remains breakeven. It is calculated as the difference between the actual sales proceeds and the profitability threshold:
For the operational management and forecasting of the activities of hotel business enterprises, there is an indicator called effect operating lever. It shows how revenue grows compared to profit and is calculated as a ratio marginal income to profit:
where Dmarzh - marginal income;
P - profit;
Zpost - fixed costs.
The strength of the operating lever depends on the magnitude fixed costs. The higher the level of fixed costs with the same amount of revenue from the sale of products, the stronger the effect of operating leverage. If revenue decreases, then the impact of the operating leverage increases, i.e. each percentage decrease in revenue leads to an increasing decrease in the amount of profit. In the case of an increase in revenue, if the profitability threshold has already been passed, then the force of the impact of the operating lever decreases, i.e. each percentage increase in revenue will bring a smaller percentage increase in profits.
Important factors in the growth of profits, depending on the activities of the hotel enterprise, are: growth in the volume of sales of services; cost reduction; improving the quality and culture of service; competitiveness in the hotel market. Factors that do not depend on the activities of the hotel include changes in state tax and structural policies, the impact of natural, geographical conditions, etc. (Table 6.1).
Assessing the factors of direct and reverse influence on profit, we can draw the following conclusion: by what amount does the indicator - the “direct action” factor increase (decrease), by the same amount does profit increase (decrease). The "reverse action" factor (expenses) affects the amount of profit in the opposite direction.
Thus, the most important issue in managing the process of profit formation is its planning and assessment of the factors that affect it and other financial results of the hotel enterprise.
Table 6.1
Factors affecting profit
|
Factors (indicators) |
The nature of the impact on profit |
|
Revenue from the sale of services |
direct action |
|
Changes in prices for services sold |
direct action |
|
Cost of services |
reverse action |
|
Selling expenses |
reverse action |
|
Management expenses |
reverse action |
|
Interest receivable |
direct action |
|
Percentage to be paid |
reverse action |
|
Other operating income |
direct action |
|
Other operating expenses |
reverse action |
|
Other non-operating income |
direct action |
|
Other non-operating expenses |
reverse action |
The main goal in profit planning is to maximize revenues, which allows you to provide financing for more needs of the enterprise. In this case, it is important to proceed from the amount of net profit. The task of maximizing the net profit of a hotel enterprise is closely related to optimizing the amount of taxes paid within the framework of the current legislation, preventing unproductive payments and reducing the tax base.
Distribution and use of profits is an important process that provides both the needs of the development of the enterprise and the formation of state budget revenues. Enterprises have the right to use the received profit at their own discretion, except for that part of it, which is subject to mandatory taxation in accordance with the current legislation. An economically justified system of profit distribution should first of all guarantee the fulfillment of financial obligations to the state and provide the needs of the enterprise with financial resources to the maximum.
The distribution of net profit is one of the areas of intra-company planning, which is of paramount importance in a market economy (Fig. 6.1).
At a hotel enterprise, net profit is subject to distribution, i.e. profit remaining at his disposal after paying taxes and other obligatory payments. Sanctions (fines, penalties) paid to the budget and to some off-budget funds may be collected from it.
Rice. 6.1.
The procedure for the distribution and use of profits is fixed in the charter of the hotel enterprise and is determined by the regulation, which is developed by the relevant departments of economic services and approved by the governing body of the enterprise. According to the charter, hotels can draw up cost estimates financed from profits, or form special purpose funds. The latter include the accumulation fund, the consumption fund and the reserve fund.
The estimate of expenses financed from profits includes expenses for the development of production, social needs of the workforce, material incentives for employees and charitable purposes.
To expenses related to production development, include the costs of research, design, engineering and technological work, financing the development and development of new types of products (services) and technological processes, costs for improving technology and organizing production, technical re-equipment and reconstruction of existing production, modernization of equipment, etc. The same group of expenses includes expenses for repayment of long-term bank loans and interest on them. The costs for environmental protection measures, etc. are also planned here. Enterprise contributions from profits as contributions of the founders to the creation authorized capital other enterprises, funds transferred to unions, associations, concerns, which include the enterprise, are also considered to be the use of profits for development.
Distribution profits for social needs includes expenses for the operation of social facilities that are on the balance sheet of the enterprise, financing the construction of non-production facilities, organization and development of ancillary Agriculture, health-improving, cultural events, etc.
To spending on financial incentives include: one-time incentives for the performance of particularly important production tasks; awards for the creation, development and implementation of new technology; provision of material assistance to workers and employees; lump sums labor veterans upon retirement; pension supplements; compensation to employees for the rise in the cost of food in canteens, canteens of the enterprise due to price increases, etc.
Thus, all profit remaining at the disposal of the hotel enterprise is divided into two parts. The first part increases his property and participates in the process of accumulation. The second part characterizes the share of profit used for consumption. At the same time, it is not necessary to use all the profits allocated for accumulation in full. The rest of the profit not used to increase the property has an important reserve value and can later be used to cover possible losses and finance various costs.
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