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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ABC-аналіз у системі методів аналізу асортименту продукції роздрібних підприємств
(НТУ "ХПІ", 2011) Чайка, Тетяна Юріївна
У процесі аналізу асортименту підприємства доцільно, поряд з іншими методами, використовувати також метод АВС-аналізу. АВС-аналіз є дієвим інструментом аналізу асортименту і виявлення внеску окремих товарних номенклатур у прибуток підприємства. Такий аналіз необхідний для удосконалення середньострокового планування діяльності підприємства. Перспективність упровадження ABC-методу аналізу асортименту підтверджується наступним. АВС-аналіз дозволяє переглянути структуру закупівель товарів. Результати АВС-аналізу можна використовувати як для визначення стратегії закупівель товарів, так і для формування їхніх оптимальних запасів на складі. Наприклад, для групи товарів з високою стабільною швидкістю продажів можлива висока точність прогнозу, що виключає необхідність у великих запасах на складі. Для групи товарів, швидкість продажів яких змінюється в залежності від сезону, доцільно періодичне формування запасів. Розширення асортименту спричиняє збільшення витрат і зменшення прибутку. У цих умовах використання АВС-аналізу дозволяє вибрати з усього різноманіття товарів тільки необхідні вашим покупцям.
Acceleration of profit as an indicator of company’s investment attractiveness (on the example of the hospitality industry)
(NGO "European Scientific Platform", 2019) Chaika, Tetiana; But, Oksana
The analysis of the dynamic series of profits is an important component of the company’s financial results analysis. The success of an investment directly depends on the ability to predict the success (or failure) of the selected investment object in the future. From the point of view of investors, prognostic indicators that can be calculated from open financial statements are of particular value. In this study was considered the peculiarities of using the indicator of accelerating profit as one of the possible indicators of the company's investment attractiveness, as well as the specifics of its use in the context of using the Ukrainian companies’ open financial reporting capabilities. Of interest is a comparative analysis of the rate of change in the speed of a number of levels, that is, acceleration. Of course, one isolated, moreover, a very simple indicator cannot be the only basis for making investment decisions. The metric, based on the calculation of the acceleration of the profit, can only be successfully used as an integral part of a balanced scorecard of investment attractiveness.
Accounting and analytical information formation by business entities under conditions of sustainable development concept realization
(Університет банківської справи, 2021) Iershova, Natalia; Kryvytska, Olha; Kharchuk, Yulia
According to the results of studies of scientists researches publications and empirical studies on accounting and analytical information, the relevance of its formation in the conditions of the concept of sustainable development increases. Attention is focused on the importance of factors influencing the generation of relevant accounting and analytical information for decision-making on sustainable development of the enterprise. The factors influencing the generation of up-to-date accounting and analytical information by focus groups are highlighted. The experience of Ukraine shows that the development of automated information systems in the field of accounting and analysis increases the role of the accountant in the analytical management of the enterprise. The focus is on changing the management style, which affects the formation of relevant accounting and analytical information for decision making. The ability to manage critical situations is a professional competence of the subject of management. This requires in-depth reflection and understanding of each critical situation, the definition of clear positions, the formation of new strategies and management methods. The information value and usefulness of tools and methods of management accounting (system of balanced indicators, budgeting, management reporting, management analysis) for making management decisions by the management of companies are studied. The author’s model of formation of the accounting and analytical information at the enterprise in the conditions of action of the concept of sustainable development is proposed. Structure of strategic management accounting, which determines the configuration of techniques and methods of forming relevant information is substantiated. The principles of formation of the accounting and analytical information at the enterprise in the conditions of action of the concept of sustainable development are defined. The grounds have been formed for identifying modules of strategic management accounting as effective technology of formation of the accounting and analytical information for needs of management are formed. The proposals on the content and tasks of accounting, analytical, reporting modules in the system of strategic management accounting are determined.
Accounting financial results of enterprises: from history to the present
(Одеський національний політехнічний університет, 2015) Davyduk, T. V.; Bondar, I. A.
The basic approaches to accounting and analysis of financial results. The existing definition of views on the economic essence of enterprise performance.
Accounting in the system of human capital management at the business entities
(Інститут суспільної трансформації, 2015) Davydiuk, Tetiana; Ostapiuk, Nataliya; Petrenko, Nataliya; Malakhov, Valeriy
Introduction. The world economic experience proves that success of an enterprise depends not only on its material and financial resources, but also on its human capital, which is the basic factor for company’s competitiveness increasing. Effective human capital management based on the data provided by accounting, however, remains underdeveloped. Purpose. Improvement of accounting methodology, which demands a number of techniques and instruments that will enable to implement theoretical assertions, transform the functional contents of business entity’s management. Results. The economic nature of the category of human capital has been proved via adding the properties concerning its structure, conditions of formation and effectiveness of usage, which defines the methodological grounds for including human capital to the accounting system. The directions of cost classification have been offered with reference to human capital theory in terms of human capital components, which is based on its life cycle phases. This provides relevant information arrangement in the necessary analytical terms and encourages accounting methodology development with reference to these costs representation in accounting documentation. The authors propose the directions of improving the theoretical and organizational basis for integrated reporting procedure formation order, which meets the users’ needs in the information concerning the company’s human capital. Conclusion. Amplification of the human capital management paradigm changes the role of accounting in the system of enterprise activity management, it acts as the system of information provision for the enterprise’s human capital management on the basis of systematizing the accounting information on human capital formation, employment and reproduction, which enhances the information capacity of management data and enables decision-making concerning formation and efficient employment of human capital.
Achievements economic efficiency of machinebuilding enterprise based on indicators competitiveness of its products
(Yunona Publishing, 2018) Siketina, Natalya Hennadievna
The non-price factor in the process of assessing the level of petitiveness of products is practically not used, therefore its level, calculated without its consideration, does not objectively reflect the specific situation on the market. Summing up outlined above conclude that the use of the non-price and logistic approach as factors of increasing the competitiveness of products implies that decisions taken in relation to purchasing, transportation and storage of products should also be considered from their influence on the formation of costs and profits of the enterprise. The proposed approach for calculating non-price and logistic factors ensuring the competitiveness of products will provide a more accurate assessment he level of competitiveness of domestic products by accounting for expenses associated with the movement of goods. Work in this direction is promising, especially for products sold on the foreign market.
Adaptation industrial enterprises to changed competitive environment
(Science initiative "Universum", 2018) Siketina, Natalya Hennadievna
Competitive environment results in positive changes in market agents' relations. At the same time, it is characterized by constant, often unpredictable, changes in the conditions of their existence, which, for one, positively affects production activity, while others have a negative impact on efficiency, often leading them to bankruptcy. These features of the competitive environment require the identification of the mechanism of adaptation of enterprises to its changes, namely, the reengineering of the internal environment of the enterprise, in accordance with the variability of external economic conditions, based on a certain production policy.
Adaptation of the financial fraud detection model (Beneish model) taking into account the analytical capabilities of Ukrainian companies’ open financial statements
(Wyższa Szkoła Biznesu i Przedsiębiorczości, Polska, 2020) Chaika, Tetiana
The distortion of financial statements makes it difficult to make investment and other management decisions. Therefore, it is very important to provide stakeholders with effective tools to identify such distortions. The problem is the limited information capabilities of open financial reporting, which is available to external interested parties. Therefore, it is very important to adapt the existing methods for diagnosing financial fraud in such a way that they can be used with only the information contained in the companies’ open financial statements. Beneish model allows you to detect earnings manipulation. In addition to its direct purpose, the Beneish model is useful for the analysis of respectable companies, as it allows you to stably predict their profitability. Not all indicators of the classic Beneish model can be obtained on the basis of Ukrainian companies’ open financial statements. So, in order for the model to be accessible to external interested parties, it must be adapted.
Adaptive development of competitive advantages of an industrial enterprise on the basis of analysis and ensuring the competitiveness of its products
(Wyższa Szkoła Społeczno-Gospodarcza, 2019) Siketina, Natalya Hennadievna
Insufficient theoretical study of the issues of adapting the resource potential of an enterprise in the context of imperatives of innovative development reinforces the theoretical and practical significance of conducting a study aimed at studying the processes of the essence of adapting the resource potential of an industrial enterprise within a cluster, developing tools for evaluating and managing this process, allowing to model alternative uses of key components their potential within the cluster. Successful implementation of this task implies the development of an organizational and managerial mechanism for managing the potential of industrial enterprises - potential cluster members, including the formation of a capitalization strategy for their resource potential, an important unit that is information-analytical tools integrated into the cluster management system as a whole. This determined the relevance of the allocation of this spectrum of problems in an independent direction of scientific research, had a direct impact on the choice of topics, setting goals and objectives.
An analysis of the European integration processes in Ukraine
(ТОВ "Фінтехальянс", 2020) Semenets, А.; Tiurina, D.; Kuzkin, Ye.; Yarmak, O.
The purpose of the article is to analyze the efficiency of cooperation between Ukraine and the European Union, in general and expediency of Ukraine’s joining the Free Trade Area, in particular, as well as to prove the expediency of European integration processes, in general. The article deals with the history of the development of Ukraine’s integration into the European Economic Community. The main expectations, risks and results of measures aimed at integrating the Ukrainian economy into the European one are considered. Two main viewpoints on the results of the European integration are revealed. The first one is that the European integration is a blessing in all respects, it has no obvious and significant risks and should bring economic and social prosperity to Ukraine, promote Ukraine’s transition to the European social standards, due to economic growth caused by expanding target markets for Ukrainian products (giving access to the capacious European market), guarantee rapid growth of direct foreign investment in the Ukrainian economy, the improvement of the export-import balance, the creation of new jobs, the intensification of innovation processes and an increase in tax revenues to the budgets at all levels, the revamping of Ukrainian industry and the entire economy. The second viewpoint is quite opposite to the first one. It says that the European integration will cause deindustrialization, accompanied by a massive reduction of jobs; emigration of a significant and most capable part of the population; and as a consequence, acute shortage of labor resources, catastrophic increase in social tension and Ukraine’s transformation into Europe’s raw material appendage. Research carried out in the field of investment activity confirms the collapse of direct foreign investment in the Ukrainian economy during the period of the EU integration. Currently, foreign investors, at best, take a wait-and-see attitude, waiting to see the direction in which Ukraine’s political, economic and social development will go. The state of the trade-economic balance with the EU has deteriorated noticeably, as well as the state of the labor market and innovation activity. The research carried out clearly confirms the validity of the second viewpoint. Further studies of integration processes should be aimed at a significant modification of the goals and directions of Ukraine’s European integration, and should help Ukrainians to find a way out of the socio-economic crisis and rank high in the global division of labor.
Analysis of economic concept of adaptation of the enterprises
(МЕНПІК "Economy", 2018) Siketina, Natalya Hennadievna
Each enterprise, organizing and developing production and marketing activities, must always take into account the factors associated with changes in the external and internal competitive environment for it. The research of the essence of the concept of "adaptation" makes an important contribution to the understanding of adaptation. One can understand the adaptation of industrial enterprises as a flexible process of adapting to constant changes from the outside on the basis of sustained support for internal changes aimed at supporting the competitiveness of the enterprise.
Analytical provision for managing innovation activities within the company considering the interests of stakeholders
(Research and Innovation Centre Pro-Akademia, Poland, 2020) Portna, O. V.; Iershova, N. Yu.; Tereshchenko, D. A.; Chaika, Tetiana; Dubynskyi, George
The article covers the problem of analytical provision for managing innovation activities within a company, taking into account the interests of stakeholders – this is connected with the possibility of ensuring the competitiveness, assessment of innovation activities and choice of innovation strategy. The purpose of the study is to identify the conditions and trends of innovation activities on the basis of accounting and analytical data considering the interests of stakeholders. The study of the current state and general trends of innovation activities at enterprises was conducted in a logical sequence as follows: 1) the number of innovatively active enterprises, 2) the share of industrial enterprises among the innovatively active enterprises, 3) the estimation of the amount of financing and the level of expenditures on innovations and 4) strategic priority directions of innovation activities that allowed to identify and analyze barriers to the development of an effective innovation policy. This provided an opportunity to develop the structure of analytical provision for the system of managing innovation activities within a company as a logical chain of strategic results for achieving economic success. However, a number of limitations and risks were identified. The assessment of the impact of innovation on the economic, environmental and social efficiency of a manufacturing production process is argued to be based on systematic and structured accounting and analytical information and reflected in non-financial reporting (in particular, the G4 Sustainability Reporting). In view of this, we consider it advisable to supplement the sustainability reporting with the indicators that characterize the effectiveness of innovation management. The results of the study are relevant and useful for large and medium-sized enterprises in the context of ensuring the implementation of an innovation model of development as well as for conducting applied research in the field of business strategies to ensure sustainable company development.
Approaches to the financial component modeling of businesses economic security
(Nemoros s.r.o., Czech Republic, 2020) Yakimenko-Tereschenko, Natalia; Poberezhna, Nataliia; Diachenko, Kateryna; Aleksandrovа, Viktoriia
The study results of construction businesses finance peculiarities, presented in this section, sufficiently reveal the financial specifics of the construction industry. Thus, the obtained functional dependence allows to conclude that the growth of capital advanced to a construction business, leads to a decrease in its financial stability from the point of view of financial analysis, and as a consequence, reduces the overall level of EBPS while adversely affecting its financial component.
Aspects of the multidimensionality of non-financial reporting of a company in the era of instant information dissemination
(Львівський торговельно-економічний університет, 2021) Iershova, N. Yu.
Bankruptcy diagnosis as the element of strategic management of the enterprises marketing activity
(ТОВ "Фінтехальянс", 2022) Kuzmynchuk, N. V.; Yevtushenko, V. A.; Kutsenko, T. M.; Strokov, I.; Terovanesova, O. Yu.
The article is aimed at the forming approaches for the estimated probability of bankruptcy in the system of strategic management of marketing activity which serves as a tool for coordinating production and distribution of goods and services based on the customer needs, market characteristics and the development of practical measures to meet identified needs. It is proved that strategic management of marketing activity is the difficult task because it is necessary to achieve a dynamic balance between environmental factors and internal resources of the enterprise. The proposed analytical and applied support for the estimated probability of bankruptcy in the system of strategic management of marketing activity is based on the use of diagnostic expert systems that make it possible to formulate reasonable conclusions, to implement the necessary procedures aimed at the obtaining answers, to obtain the generalized results of analysis and to assess the probability of bankruptcy in a convenient form. It is substantiated the procedure for the estimated probability of bankruptcy in the context of strategic management of marketing activity providing for the formation of a set of indicators based on the selected criteria characterizing the state of the enterprise as a whole and the level of marketing activity. It is established the membership functions of the fuzzy value of the indicator to the previously introduced term-sets of the levels of the probability of bankruptcy. The results of calculating membership functions for each of the selected indicators made it possible to obtain the objective result of the estimated probability of the enterprise bankruptcy according to the selected system of indicators grouped by the activity areas in conditions of uncertainty and variability of the external environment for the current and future periods. The proposed approach for the estimated probability of the enterprise bankruptcy based on the regression mechanism of inference serves as the basis for the production of strategic management influences aimed at the stabilizing the financial condition of the enterprise by harmonizing production and sales activities in the context of marketing activity. Further areas of researches are the formation of a mechanism for strategic management of the enterprise marketing activity based on the implementation of the marketing concept in the context of the need to adapt to changing environmental conditions and consumer needs.
BAS ERP: автоматизація бізнес-процесів
(ФОП Томенко Ю. І., 2021) Строков, Євген Михайлович
Challenges and Prospects of Applying the Paradigm of Sustainable Development to the Eastern Europe Economy
(Unifying Science and Engineering, 2021) Kulinich, Tetiana; Yakimenko-Tereschenko, Natalia; Melnyk, Alla; Vasina, Alla; Adamyk, Viktoriia
The paradigm of sustainable development for the economy of Eastern Europe needs detailed research challenges and prospects in Global Sustainable Development Goals implementation by 2030. The main section of the study shows the results determining the position of Eastern European countries on the levels of implementation of the sustainable development concept. The purpose of the study is to analyze existing one’s challenges and prospects of applying the paradigm of sustainable development to the economy of Eastern Europe, by evaluated using a synthetic indicator of development, SDG Index and Spillover Index, to obtain and promote the goals of sustainable development. Research methods: comparative analysis; statistical analysis; systematization, generalization. Over the analyzed period, the situation of all Eastern European countries has improved due to the gradual implementation of sustainable development goals. However, the current situation isnot beneficial in Eastern European countries, but the some of them (for example Slovenia and Czech Republic) are very close to completing this status. During analyzed period, a reasonable situation was observed in Estonia, Hungary, Slovakia, Poland, Lithuania, Latvia and Croatia. Despite the significant progress Bulgaria and Romania continue to exist at a disadvantage. The most popular in Eastern Europe are financial resources to support small and medium-sized companies, research and innovation, and a low-carbon economy. As a result of the research, it was found that this analysis can provide further motivation and incentives for appropriate action by East ern European countries to address existing calls. In Eastern Europe, sustainable development should beseen as a goal of development, no less important, namely to reduce contrasts in the quality of life of the population compared to Western European countries.
Changes in university educational technologies applied in business education and management based on stakeholder theory
(ELIT – Ekonomska laboratorija za istraživanje tranzicije, Podgorica, Crna Gora, 2020) Iershova, N. Yu.; Portna, O. V.; Khoroshylova, Yu.
At the present stage of societal evolution there is a rapid development of innovation processes observed in university education. Indeed, the standards of higher education are getting higher and being determined under the influence of stakeholders and global processes of redistribution in the labour market. The main vectors of development in Ukraine’s higher education are outlined in Decree of the President of Ukraine of September 14, 2000. (No. 1072-2000): On the Program of Ukraine’s Integration into the European Union, Orders of the Cabinet of Ministers of Ukraine, Decisions of the Ministry of Education and Science of Ukraine. The main task facing university education in the field of business education and management based on the theory of stakeholders is to ensure the potential development for future professionals in accordance with the needs of stakeholders. In addition, many state agencies, banks, companies do not simply need specialists but economists, managers, financiers, and problem-solving professionals. Therefore, the system of higher education requires changes in approaches to organizing the educational process. The creation of a single educational space, the introduction of a degree system of higher education (as provided by the Law of Ukraine “On Higher Education”), the transition to educational and professional standards taking into account the interests of stakeholders necessitate reorientation of the pedagogical process to implement new approaches into education.
Choice of the mosfet drivers for the converter utilized as dimmable led driver
(НТУ "ХПІ", 2013) Tetervenoks, O.; Galkin, I.
This paper represents one of the development stages of the converter (light-emitting diode driver) operating in amplitude mode light regulation. The principles of construction of the MOSFET driver circuits for the schematic with two n-channel MOSFET transistors are described. Also the schematic where high side transistor is substituted with p-channel transistor is considered. Utilization of the p-channel transistor allows eliminating necessity of using of isolated power supply for the driver of the high side transistor. In the last two sections of the article the losses in driver circuits are considered. This allows evaluating the scope of application for all considered approaches. From point of view of transistor driver losses it is preferable to use schematic with p-channel transistor at lower input voltages (in range of 12…30V) and higher switching frequencies.
The choice of the public-private partnership model to address social and economic development of the state in the context of a competitive environment with uncertainty and risks
(University of Miskolc, 2014) Koliesnichenko, Anastasiia; Mekhovich, Sergey
This article discusses the growing importance of public-private partnership due to modern economic conditions and extensive privatization activity. The institute of public-private partnership provides mechanisms for redistribution of risk among the subjects of new market relations. This cooperation appeared as a result of the complex development process during the last two decades. Today it plays a significant role in problem solving concerning public infrastructure development.