Dmitry Brashnov Economics of the hotel business. Tutorial. Economics of a hotel enterprise Economics of a hotel enterprise textbook

01.11.2023

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Preface

About the subject of hotel business economics

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

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

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

Today under economics is understood as a branch of humanitarian-social knowledge that deals with the study of economic relations, i.e., any relations that arise in society or individual social groups regarding the reproduction, distribution and consumption of material goods in the form of goods, works and services. One of the objects of close attention of economic science is private business, which attracted ancient thinkers, and is now designated by the English-language concept business.

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

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

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

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

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

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

The relationship between the hotel and tourism business

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

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

The purposes of tourism can be medical and health, recreational, physical education and sports, educational, entertainment, professional and business, religious and others. Depending on the goals of travelers in tourism, the following basic directions are distinguished: recreational, sports, environmental, rural, etc.

As an activity, tourism has great social impact. During travel, many citizens pursue the goals of improving and increasing their health in favorable conditions, including the countryside and the resort belt. These types of tourism are promising in terms of a positive impact on the health of the nation. Supporting these areas of tourism reduces the social costs associated with high morbidity, allows for more rational spending of funds on healthcare, reduces the load on clinics and hospitals, etc.

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

Year of issue: 2004

Genre: Economy

Publisher: New knowledge

Format: PDF

Quality: Scanned pages

Number of pages: 392

Description: The unique textbook “Economics of Hotels and Restaurants” systematizes knowledge on the main areas of economic activity of hotels and restaurants. For the first time, the economic indicators used in the hotel and restaurant industry have been comprehensively reviewed. Methods for their calculation, analysis and planning are outlined. The book helps to determine the development strategy of the hotel complex and make effective decisions to ensure competitiveness in the market.

The textbook “Economics of Hotels and Restaurants” is addressed to students and teachers of economic universities, technical schools, and colleges involved in training specialists in the hospitality industry; will be useful to practical workers and entrepreneurs.

The creation of a modern tourism industry is impossible without hotel and restaurant enterprises, which occupy an important place in this field of activity and help meet the primary needs of tourists such as accommodation and food.
A modern hotel complex is a complex system of technological and economic relations. It includes accommodation and catering services, as well as banking, medical, sports and recreational, household, communication services, etc. The peculiar specificity of the services provided by the hotel complex is reflected in its financial and economic activities and the functioning of its structural divisions.
Readers are offered a textbook in which a mechanism for managing the economic activities of the hotel complex, including such a structural unit as the restaurant industry, has been developed in order to ensure its effective development.
This study is one of the first attempts to comprehensively consider the economic categories used in the hotel and restaurant business, the methodology and methodology for analyzing and planning indicators in these areas of commercial activity. It was written in accordance with the course program “Economics of Hotel and Restaurant Management” and reflects the changes occurring in the mechanism for managing the economic activities of hotels and restaurants during the formation of market relations.
The proposed textbook reflects the experience of Belarusian, Ukrainian, Russian economic schools, as well as foreign experience in relation to hotel and catering enterprises.
Practical material is provided: calculations of economic indicators, examples from the economic activities of hotels and restaurants.
It should be noted that the authors, working on the textbook, first of all note the lack of special economic literature on the problems of functioning of the hotel complex.
Perhaps the publication brought to the attention of readers will not be able to provide comprehensive answers to specific questions that arise in everyday practice, but it will be the beginning of a study of a complex topic. The authors would appreciate constructive comments.
In conclusion, I would like to express my gratitude to all those who took part in the preparation of this book.

"Economics of Hotels and Restaurants"

The role and place of the hotel and restaurant industry in the service sector

The essence and specificity of hotel services
Features of the restaurant industry and the functions it performs

Planning of hotel and restaurant activities

The essence and necessity of the planning process. Planning stages
Planning principles and their relationship
Types of planning
The role and significance of economic analysis in the planning process
Planning methods

Operational program of the hotel industry

The essence of the hotel operating program
Key operational indicators in accommodation facilities
Operational program planning

Public catering products and turnover

Essence, composition, structure and characteristics of public catering turnover
Analysis of turnover and production program of the restaurant industry
Planning the production program, turnover of the restaurant industry and its structural divisions

Supply plan for the restaurant industry with raw materials and goods

Supply plan for the restaurant industry with raw materials and goods, its contents. Determining the need for raw materials and products
The essence of stocks of raw materials and goods, their types, measurement indicators
The essence and significance of turnover, the method of determining it
Analysis of inventory and turnover of the restaurant industry
Rationing and planning of inventory in the restaurant industry
Planning the receipt of raw materials and goods in food enterprises. Product balance of the restaurant industry, its indicators

Gross income of the restaurant industry

The essence of gross income of the restaurant industry, sources of its formation
Analysis of the gross income of the restaurant industry and factors influencing its value
Planning the gross income of the restaurant industry

Calculation of sales prices for restaurant products

Prices and markup system for products supplied to enterprises
The procedure for including qualified raw materials in the calculation
The procedure for determining the norms for the investment of substandard meat products, potatoes and vegetables
Determination of sales prices for cereals and pasta dishes
The procedure for determining prices for eggs and dishes made from them
Rules for the interchangeability of raw materials and products
Rules for conducting control studies
The procedure for determining sales prices for flour culinary products
Formation of sales prices for wine and vodka products and sweets when selling them individually

Current costs and cost of hotel and restaurant services

Cost of hotel services and factors influencing its value
Analysis of the cost of services (expenses) of the hotel industry
Cost planning for the hotel industry
The essence of production and circulation costs of the restaurant industry, their classification
Analysis of production and distribution costs of the restaurant industry
Planning of production and distribution costs of the restaurant industry

Profit and profitability of the hotel and restaurant industry

The economic nature of the profit of the hotel and restaurant industry, the sources of its formation
Profitability threshold: essence and methodology for its determination in the hotel and restaurant industry
Distribution and use of enterprise profits
Profitability of the hotel and restaurant industry, methods for determining it
Analysis of profit and profitability of the hotel industry
Analysis of profit and profitability of the restaurant industry
Planning of profit and profitability of the hotel and restaurant industry

Fixed assets of the hotel and restaurant industry, their reproduction

Economic essence of hotel fixed assets, classification. Features of fixed assets of the restaurant industry
Indicators for assessing the condition of fixed assets of the hotel and restaurant industry
Indicators of efficiency of use of fixed assets of the hotel and restaurant industry
Analysis of fixed assets of the hotel industry
Analysis of fixed assets of the restaurant industry
Investments in fixed assets of the hotel and restaurant industry
Efficiency of capital investments

Working capital

The essence, composition and structure of working capital of the hotel and restaurant industry. Factors determining their magnitude
Indicators of efficiency of working capital management in the hotel industry
Analysis of working capital of the hotel industry
Planning the need for working capital of the hotel industry
Working capital of the restaurant industry, methods of analysis and planning

Remuneration of hotel and restaurant workers

Labor incentive mechanism and its improvement
Tariff system
Forms and systems of remuneration
Composition of the enterprise's wage fund, sources of its formation
Efficiency of using the payroll fund

Literature

Current page: 1 (book has 16 pages total) [available reading passage: 4 pages]

Dmitry Brashnov
Economics of the hotel business. Tutorial

©The electronic version of the book was prepared by liters

Preface

About the subject of hotel business economics

The relationship between the hotel and tourism business

Cultural and excursion tourism destinations require a cognitive target orientation. These types of tourism are promising in terms of raising the educational and spiritual level of the nation. Supporting these areas increases the effectiveness of school and university education, implements the tasks of patriotic education, promotes the development of local history, etc. Closely related to them is religious tourism (pilgrimage), thanks to which the spiritual life of the nation is enriched and the constitutional right to freedom of religion is realized.

Our country has significant resources to support cultural and excursion tourism, collectively called objects of tourist display. According to Rosstat, tourist attractions in Russia are located in 477 cities, the most significant historically, and include 2,368 museums, 590 theaters, 67 circuses, about 99 thousand historical and cultural monuments, 24 zoos, as well as 103 operating museums. reserve and 41 estate museums (the latter are identical to museum-reserves in terms of the nature of their activities, but, as a rule, have a much smaller territory).

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

In particular, book tour(from English book tour- “book tour”) in the world of publishing business serves as a means of advertising the author and his works. During the book tour, meetings between the author and fans are held, built in line with the “writer-reader” dialogue, performances are arranged for the public, including aspiring writers, and sales of the most popular books, especially the latest best-selling editions, are organized. This form of business tourism, firstly, intensifies economic processes in society, contributing to increased sales in bookstores, increased publishing circulation, increased workload on printing houses, etc. Secondly, book tours increase public interest in books, helping the nation to remain “reading”, supporting the intellectual life of society in the era of the dominance of video culture.

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

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

a) deterioration of the epidemiological background due to outbreaks of infectious diseases caused by crowding and high mobility of people;

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

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

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

e) generational conflict in the society receiving tourists, expressed in “youth rebellion” and similar phenomena with the goal of changing cultural traditions to patterns of behavior observed among foreigners;

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

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

Among the mechanisms for regulating and organizing tourism, the development of the hotel business occupies an important position. The presence of a sufficient number of accommodation facilities guarantees the safety of tourists, their full service, organization of recreation and entertainment, satisfaction of all needs, including assistance in achieving the goals of the trip. Only certain tourism destinations have little need for a developed hotel sector to achieve travel goals. These are some types of sports tourism, for example mountaineering, when accommodation in nature and not in a room does not at all contradict the goals of the trip.

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

Organizations engaged in business activities in the field of tourism are distinguished into travel agencies (travel agencies) and tour operator firms. Accordingly, persons providing agency services are called travel agents, and those providing tour rating services are called tour operators.

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

In order to promote and sell a tourism product, it initially needs to be formed, which is aimed at tour operator activities(tour operating). It refers to any activity to develop and provide services for tourists and other customers, including the conclusion and execution of contracts with third parties providing individual services included in the tourism product (carriers, tour guides, etc.).

Thanks to travel agents, the hotel company directly ensures that the hotel room is filled, since through travel agencies clients search for accommodation, book rooms, select additional services, and order transfers. Thanks to tour operators, the hotel ensures the sale of its product indirectly: tour rating consists of the formation of a tourist product (tours, entertainment programs, excursions, etc.), therefore the hotel offers its accommodation services not as an independent product, but as a component within the framework of a composite tour operator product.

Brief history of hotel business in Russia

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

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

In the XVII–XVIII centuries. In general, a system of hotel management has developed in Russia, and at the same time, professional vocabulary associated with hotel management has taken shape. At this time, the following types of accommodation facilities existed in Rus': peasant hotels for travelers (staying, inn, visiting or traveling yard); church and monastic hospice houses (almshouse, almshouse, settlement); merchant courtyards (trading courtyard, guest courtyard); hotels that combined accommodation with drinking trade (taverns) or tavern services (taverns). Local designations were also widely used, especially in the southeast of the country, where inns were called Cossack inns (from the name of the redoubt), and guest yards were called caravanserais in the Asian manner.

At the beginning of the 18th century, during Peter’s reforms, inns and taverns were often called in a foreign manner with the Latin word “austeria,” but this term did not take root. And at the end of the century, the concept of “gostiny dvor” changed its original meaning: derived from the word “guest” (meaning “merchant”), it ceased to mean the entrance yard for merchants, but was now used only in relation to large shopping arcades. In relation to inns, the word “hotel”, known since the 11th century, began to be steadily used.

The intensive development of the hotel business in Russia, focusing on Western European standards of architecture and interior design, began in the 19th century. Already at the beginning of the century, in large cities, when addressing issues of urban planning and planning new buildings, the needs of visitors were taken into account. In particular, in Moscow during Pushkin’s time, development requirements suggested the construction of paired two-story hotels with identical facades at the ends of broken boulevards “for the sake of visiting nobles, foreigners and merchants.” At the same time, resort development begins, but is not yet active; the first resort towns appear in the Caucasian Mineral Waters zone.

By 1910, over 5,000 hotels had been built in the country, owned by private entrepreneurs, some of which were considered patrons of the arts, such as A. Porokhovshchikov (Slavic Bazaar Hotel), who “discovered” the talent of I. E. Repin. During these same years, the best world-class hotels were built in Moscow and St. Petersburg: “Astoria” (1911–1912, architect F. I. Lidval), “Metropol” (1904, architects V. Valcotta, L. N. Kekushev, A. . E. Erichson), “Boyar Court” (1901, architect F. O. Shekhtel), “National” (1902, architect A. V. Ivanov). “Lux”, in the Soviet years renamed “Central” (1911. architect N. Eikhenwald).

The first hotel built in Soviet times (1928) is a specialized tourist hotel on Arbat designed by the architect V. Mayat. Its construction is associated with the state’s comprehensive stimulation of tourism. It is no coincidence that in 1932, next to this hotel, a house was built for the Society of Proletarian Tourism and Excursions, later renamed the Central Council for Tourism and Excursions (CSTE). Since the 1920s, the organized development of resort areas began with the opening of sanatoriums and hotels: eight years after the signing of the decree “On the use of Crimea for the treatment of workers” (1920), the sanatorium bed capacity of the Crimean resorts amounted to 7,359 places, and by 1934 it reached 43 562 places.

All Soviet hotels belonged to the state. Since 1934, they have been managed according to the standard charter of a local council hotel trust. The hotel trust was an independent economic unit operating on the principles of self-financing.

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

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

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

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Year of issue: 2009

Genre: Economy

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

Format: PDF

Quality: OCR

Number of pages: 272

Description: The center of economic activity in modern Russia has moved to the main link of the entire economy - the enterprise. At enterprises in the hospitality and tourism industry (IHT), issues of increasing the volume of services provided, choosing buyers, suppliers and intermediaries, economical use of resources, pricing, rational use of labor resources, and the use of high-performance equipment and technologies are resolved. A modern manager of the tourism industry must have the full range of knowledge that falls within the competence of a specialist in organizing a tourism business. The effectiveness of a manager in tourism today largely depends on the successful application of knowledge included in the course “Economics of a Hotel, Restaurant and Tourism Enterprise”, the ability to live and work in the constantly changing conditions of a market economy, and to predict in advance socio-economic changes in the enterprise where he works. , be able to develop your own strategy of behavior, make the right management decisions and bear moral responsibility for them.
In the process of activity in the field of tourism, economic relations (and the economic laws expressing their essence) between people always function as a certain system, including objects and subjects of these relations, various forms of connections between them. The objects of these relations in tourism are, first of all, consumers of tourism services and the tourism services themselves. The subjects of these relations within the legal space of a certain state or community are enterprises and organizations engaged in tourism activities and including: producers of tourism services - hotels, catering establishments, transport companies, carriers, cultural and entertainment institutions and complexes, travel agencies, etc.
The steadily increasing complexity and increasing scale of production processes in IG&T enterprises necessitate adequate management of the enterprise's economics. The task of managing the activities of the enterprise in such a way that its shareholders and employees are interested in finding new, more effective ways to meet the needs of consumers, since satisfied customers are the basis of an effective business, comes to the fore. Manufacturers whose products or services meet or exceed customer expectations are best positioned to grow and prosper. The economic activity of the enterprise, its effective and efficient management, ensuring the creation of conditions for the production of goods and services of value to the consumer, should be aimed at achieving these goals.
A modern manager of the hospitality and tourism industry must have the full range of knowledge that falls within the competence of a specialist in organizing a tourism business. The effectiveness of a manager in tourism today largely depends on the successful application of knowledge included in the course “Economics of a Hotel, Restaurant and Tourism Enterprise”, the ability to adapt to constantly changing market conditions, and predict in advance socio-economic changes in the tourism industry.
The textbook “Economics of Hotel, Restaurant and Tourism Enterprises” examines key issues in the functioning of IG&T enterprises. The basic economic concepts, concepts, functions, methods of organizing production and provision of services, planning and analysis of economic activity are outlined. Factors influencing the effective development of enterprises in this industry, emerging problems and ways to resolve them are analyzed.
All sections of the textbook use methods for identifying cause-and-effect relationships, economic analysis, statistical processing, graphical and tabular presentation of data.
As a result of mastering the material in this textbook, it is possible to obtain and expand knowledge on the following issues:

features of the functioning of IG&T enterprises;
management of fixed and working capital of the enterprise;
features of production costs and pricing, taking into account foreign experience in cost accounting;
planning the economic activities of an enterprise in the field of tourism;
budgeting and cost analysis of an IG&T enterprise;
workforce planning and remuneration in a tourism enterprise.

The book “Economics of Hotel, Restaurant and Tourism Enterprises” contains a Workshop, which presents tests and business games that promote the development of creative abilities and practical skills of future specialists, their adaptive capabilities and readiness for professional cooperation and self-improvement.
The result of working with this publication may be the development of the ability to:

use the acquired knowledge at all stages of enterprise economic management;
apply mastered techniques to improve the management of any service object using the principles and laws of economic science;
have an idea of the principles and mechanisms of economic influence that ensure the economic effect in the activities of the enterprise.

In the process of writing the textbook “Economics of Hotel, Restaurant and Tourism Enterprises”, the works of prominent domestic and foreign scientists were gratefully used, laying the scientific platform for the development of the domestic school of economics of enterprises in the hospitality and tourism industry and indicated in the list of used and recommended literature for study, among them Volkova Yu.F., Laiko. M. Yu., Senina B. S., Yakovleva G. A. et al.
The textbook “Economics of a hotel, restaurant and tourism enterprise” was prepared on the basis of lectures that the author gives at the REA named after. G.V. Plekhanov, International Institute of Hotel Management and Tourism (MIGMT) and other higher educational institutions in the disciplines of specialties, 080502 “Economics and management in enterprises (tourism and hotel management)”, 100103 “Socio-cultural service and tourism”, as well as 080507 “Management” organizations”, specialization “Management in tourism and hotel management”. This textbook is of interest to graduate students, university teachers, specialists and managers of tourism organizations and enterprises.
The author expresses great gratitude to professors Laiko M.Yu., Popov L.A., Rodionov A.S. Volodomanova N.Yu. and Khoroshilov A.V. for methodological support in developing the problem for this tutorial. Contents of the textbook
"Economics of a hotel, restaurant and tourism enterprise"

PLACE AND IMPORTANCE OF THE DISCIPLINE “ENTERPRISE ECONOMICS” IN ECONOMIC SCIENCE

Enterprise economics in IGIT is a subject of study
Impact of economic factors on tourism
IG&T enterprise and economic circulation
Market: concept and varieties

ENTREPRENEURSHIP AND PRODUCTION FUNCTIONS OF THE IGIT ENTERPRISE

Entrepreneurship as an economic category
Enterprise production function
Enterprise and entrepreneurial activity in IGiT

FIXED ASSETS OF THE IGIT ENTERPRISE

Fixed assets of an enterprise: concepts and classification
Planning, accounting, assessment and analysis of the efficiency of use of fixed assets
Depreciation and amortization of fixed assets, their types. Reproduction of fixed assets
Property rental and leasing

WORKING CAPITAL OF THE IGIT ENTERPRISE

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

PRODUCTION COSTS OF THE ENTERPRISE AND THEIR ACCOUNTING

Costs and their classification
Costing of products and services
Cost accounting methods
Foreign experience in cost accounting

PRICING AT IGIT ENTERPRISES

The role of price in the economics of an enterprise
Pricing strategies: types, choice
Pricing at IG&T enterprises
Determining the price using the Direct Costing system
Peculiarities of pricing in a travel agency

PROFIT AND BREAK-EVEN OF THE IGIT ENTERPRISE

Enterprise profit and methods of calculating it
Break-even operation of the IGiT enterprise. Break-even point: concept, calculation method, application
Levers (leverage): operational (production), financial and associated
Mechanism of formation, taxation and distribution of profits

ANALYSIS OF THE ECONOMIC ACTIVITIES OF THE IGIT ENTERPRISE

Economic analysis and aggregated balance sheet of the enterprise
Analysis of current assets of the enterprise
Key indicators for analyzing the economic activity of an enterprise: return on capital and production of services

FINANCIAL STABILITY, SOLVENTITY AND PROFITABILITY OF THE IGIT ENTERPRISE

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

PLANNING THE ECONOMIC ACTIVITIES OF THE IGIT ENTERPRISE

Contents and methods of planning
Enterprise marketing plan
Enterprise Development Program
Financial planning at the enterprise
Budget and its importance in the activities of the enterprise
Business plan and its structure

HUMAN RESOURCE PLANNING AND REMUNERATION OF EMPLOYEES AT THE IGIT ENTERPRISE

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

LITERATURE

Dmitry Brashnov Economics of the hotel business. Tutorial. Economics of a hotel enterprise Economics of a hotel enterprise textbook

"Economics of Hotels and Restaurants"

The role and place of the hotel and restaurant industry in the service sector

Planning of hotel and restaurant activities

Operational program of the hotel industry

Public catering products and turnover

Supply plan for the restaurant industry with raw materials and goods

Gross income of the restaurant industry

Calculation of sales prices for restaurant products

Current costs and cost of hotel and restaurant services

Profit and profitability of the hotel and restaurant industry

Fixed assets of the hotel and restaurant industry, their reproduction

Working capital

Remuneration of hotel and restaurant workers

Dmitry Brashnov
Economics of the hotel business. Tutorial

Preface

The relationship between the hotel and tourism business

Brief history of hotel business in Russia

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