Кафедра "Туризм i готельно-ресторанний бізнес"

Постійне посилання колекціїhttps://repository.kpi.kharkov.ua/handle/KhPI-Press/2422

Офіційний сайт кафедри http://web.kpi.kharkov.ua/tourism

Від листопада 2021 року кафедра має назву "Туризм і готельно-ресторанний бізнес". Перейменована під час реорганізації кафедри "Бізнес-аналітики, обліку та готельно-ресторанної справи" (НАКАЗ 552 ОД від 26.11.2021 року).

Кафедра входить до складу Навчально-наукового інституту економіки, менеджменту і міжнародного бізнесу Національного технічного університету "Харківський політехнічний інститут". Подорожі змінюють нас, допомагають нам зростати і розвиватися. Подорожі – найкраща освіта сучасного світу!

У складі науково-педагогічного колективу кафедри працюють: доктор економічних наук, 5 кандидатів наук: 4 –економічних, 1 – географічних; 1 співробітник має звання професора, 5 – доцента.

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Financial decisions taking into account management reporting of enterpise
(Університет банківської справи, 2020) Bondar, Mykola; Iershova, Natalia; Tkachenko, M.; Garkusha, V.; Yavorsky, S.
The article discusses existing issues in administrative management reporting which allows obtaining relevant information in terms of enterprise decision management. The purpose of the study is to develop theoretical and methodical aspects of management reporting when making decisions within the enterprise management system. The study of the current state and general trends in the development of the non-financial accounting and reporting system revealed the urgency of pushing a business entity for more transparency by disclosing financial data as well as a wide range of non-financial information. An analysis of empirical data and available research papers has revealed the main advantages of nonfinancial reporting by enterprises and assessed their potential impact on the effectiveness of management decision making. This allowed substantiating a necessity to develop a conceptual framework for strategic reporting. The form of strategic management report is suggested as generalization of accounting and analytical information including predictive information of strategic nature as a set of accounting and calculation indicators that characterize the internal and external environment of the enterprise as a whole and/or its segments and satisfies the information needs of users. The developed and offered format of the strategic management report is relevant and useful for large and medium-sized companies when implementing a strategic development model as well as conducting and applied research in the field of business strategies in order to ensure sustainability. Strategic management reporting as a format of management reporting is fundamental to the processing, interpretation and transmission of information for various levels of enterprise management when making managerial decisions. In addition, it is a tool for improving the informativeness of management reporting. Strategic management reporting also serves as means of overcoming information asymmetries in the process of managing business activities.
Strategic management accounting as an information platform for measuring innovation of the enterprise
(SHS Web of Conferences, 2019) Bondar, Mykola; Iershova, Natalia; Chaika, Tetiana
The study provides an integrated analysis system of the innovative activity of the enterprise, generalized mechanism of information processing in the accounting and analytical system of the enterprise. The role of information of strategic management accounting and analysis in the accounting and analytical system of the enterprise is substantiated. The bimodal methodological approach to measuring innovation of the enterprise on the basis of an integral performance exposure, calculated on a set of partial indicators, using additive method was introduced.
Strategic management object as an object of scientific research
(2015) Bondar, Mykola; Iershova, Natalia
The purpose of research is to highlight the main areas of the system of strategic management accounting, improvement of the principles on which it operates. Subject of research is theoretical and practical aspects of functioning and development of strategic management accounting. Subject area is focused on strategic management information support towards the implementation of the principle of balancing of activity of the entities. Objectives of the research is to determine the place and role of strategic management accounting in the creation of information infrastructure management in the current economic conditions; disclosure of decomposition problems and improvement of the functioning of the system of strategic management accounting, prioritization of development. Hypothesis of the research is based on the assumption that the effectiveness of entities management adapted to the needs of the market environment of complete, accurate and timely information, which is formed in properly organized system of strategic management accounting. Methodology is based on analysis of data of respondents from 125 industrial entities of Kharkiv region. Data was collected through direct surveys and in the preparation of Kharkiv Oblast Development Strategy for the period until 2020. Respondents were asked a number of questions that determine: results of the system of information support of strategic management in enterprises employing respondents; direction of the system of strategic management accounting in enterprises employing respondents. By means of expert assessments was evaluated important source of information for making strategic management decisions. General system of research methodology is based on a systematic approach. Conclusion. During the research was confirmed the role and importance of strategic management accounting information for the purpose of strategic management. According to the results outlined challenges facing the leaders of Ukrainian enterprises based on the survey to improve performance. Advanced the system of principles that ensures the efficiency of strategic management accounting technologies as information support of strategic management. Practical implications. Distributions of identifying key areas of the system of strategic management accounting in industry, innovation-active enterprises of the Kharkiv region proves that, if necessary, this generation information system for strategic management must take into account the interests of several groups of users. System of principles of strategic management of accounting as an information technology management provides strategic improve of its practical use and determine development priorities. Value / originality. Coverage of the main directions of the system of strategic management accounting on the basis of survey of respondents and their opinions and studies of their thoughts had the aim to determine the prospects of development of the system as a whole, and industrial, innovation-active enterprises of Kharkiv region in particular.
Strategy of sustainable development of the enterprise: accounting and analytical content
(Український державний університет залізничного транспорту, 2019) Bondar, Mykola; Iershova, Natalia; Chaika, Tetiana
The effectiveness of management decisions for the implementation of the sustainable development strategy of an enterprise is determined. The authors of the article surveyed managers and managers of industrial enterprises that work on them held. The research topic is aimed at identifying the reasons for the lack of information and analytical support for a sustainable development strategy. The system of accounting and analytical support for the strategy of sustainable development of an enterprise is presented. The basic principles for constructing a model are systematic, a comprehensive analysis of all components of subsystems and elements of an enterprise, a dynamic principle, the principle of taking into account the specifics of an enterprise.
Theoretical and methodological approaches to assessing the safety and reliability of accounting and analytical information in the system of economic security of enterprises
(Scientific and Educational Consulting Group "WORLD Science", 2015) Bondar, Mykola; Iershova, Natalia
Subject of research is theoretical and practical aspects of accounting and analytical information in the system of economic security. Subject area is focused on ensuring reliability and accuracy of accounting and analytical information in management decisions towards economic security of entities. Aim of research is to highlight the key features of accounting and analytical information, development of methods for evaluating the reliability and accuracy of accounting and analytical information in the system of economic security of entities in terms of innovation and investment phase of economic development. Research objectives consist in identifying prospects for development of management accounting in the context of accounting and analytical security activities, research characteristics of accounting and analytical information decomposition factors that ensure the quality of accounting and analytical information systems for economic security of businesses and developing methodologies for evaluating the integral quality factor accounting and analytical information in decision-making in the system of economic security of entities. Hypothesis of research is based on the assumption that management efficiency in management decisions to ensure economic security businesses require reliable, accurate and timely information, which is formed in accounting and analytical system. Methodology is based on the methods of theoretical and empirical research, deductive, abstraction, formalization, statistical methods. Survey of 125 respondents from industry enterprises of Kharkiv Region. Data was collected through direct survey during preparation of Kharkiv Region Development Strategy for the period until 2020. Respondents were asked a number of questions that determine the purposes and directions of development of managerial accounting as an information platform in management decisions of economic security. Based on the structural approach was performed decomposition of the factors that ensure the quality of accounting information systems for economic security of entities. On the basis of additive reduction developed and offered method of estimating the integral quality factor of accounting and analytical information of entities in the system of economic security of entities. Conclusion. Research confirmed the role and importance of accounting and analytical management accounting information in making management decisions in the system of economic security. According to the results, was performed decomposition of the factors that ensure the quality of accounting and analytical information systems for economic security of entities and the proposed method of estimating the integral index of quality accounting and analytical information in decision-making in the system of economic security of entities. Practical implications. Decomposition of the factors that ensure the quality of accounting information useful in the construction of an integrated accounting and analytical system of individual enterprise. Methods of assessing the quality of accounting and analytical information can be used during certain control measures within the decision-making system of economic security and modified for individual undertakings in accordance with the specific activities and class of management tasks. Value/originality. Coverage of the main objectives and perspectives of management accounting in the context of accounting and analytical security proves that the information is in demand at the level of top management in strategic decision-making, and at the level of middle management in decision-making and tactical control measures.