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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2018 - 20203

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Автор: search.filters.author.Chaika, TetianaКлючові слова: search.filters.subject.financial statements

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Зараз показуємо 1 - 3 з 3
  • Ескіз
    Документ
    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.
  • Ескіз
    Документ
    Possibilities of using Ukrainian companies’ open financial statements in the profitability analyzing of cash flows
    (Дике Поле, 2019) Chaika, Tetiana; Poberezhna, Nataliia; Panasenko, Olga
    Cash flow information is more transparent, easier to control, less affected by accounting policies, and more clearly shows whether a company generates real money. Therefore, it is obvious that when assessing the profitability, along with the other profitability ratios, it is also necessary to take into account return on cash flow ratios. The Ukrainian companies’ financial statements contain information that allows to calculate a number of cash flow profitability metrics. There are various approaches to the design of cash flow profitability metrics: some of them interpret cash flow as a dynamic form of company’s monetary resources, and others – as a result of financial activity. Cash flow profitability metrics are less susceptible to distortion than traditional profitability metrics calculated by profit. Unfortunately, the statistical reports of the Ukraine State Statistics Service do not contain information about the cash flows of the Ukrainian business entities, so there is no possibility to compare the obtained values with industry average indicators. This makes it difficult to carry out comparative analytical work when using metrics of cash flow profitability.
  • Ескіз
    Документ
    Profitability of accounts receivable associated with material and service flows: accounting, analytical and logistical approaches (on the example of hotel and restaurant business)
    (NOVA School of Business and Economics, 2018) Chaika, Tetiana
    The specificity of the hotel and restaurant business is the combination of material production and the provision of services as the main activity of companies in this industry. The logistic’s circuit of the hotel and restaurant business is designed taking into account industry specifics and includes the main flows: material and service, as well as auxiliary flows: financial and informational. At the same time, unlike the traditional approach, we consider it expedient to regard the logistic circuit’s service flows of the hotel and restaurant business as the main flows, not auxiliary ones. Financial logistics is an innovative tool for managing cash flows that are directly related to the main flows of the logistics chain (in the case of the hotel and restaurant business, to material and service flows). The success and profitability of the company is largely due to the success of financial logistics management. External stakeholders (investors, lenders, etc.) should be able to take into account financial logistics efficiency when making financial decisions. The financial statements of the UNAS makes it possible to track only the moment values of the financial flows. At the same time, the main indicators by which conclusions can be drawn about the quality of financial logistics management are indicators of accounts receivables and accounts payables (and only such accounts receivables and accounts payables, which are directly related to material and service flows). Profitability of accounts receivable is one of the indicators of the «return on assets» group. This indicator is used much less frequently than the accounts receivable turnover indicators, but it can be very useful in analyzing the effectiveness of logistic financial management. In the framework of the financial logistics of the hotel and restaurant business, we consider only those receivables, that are directly related to material and service flows. In the case of the indicators of profitability and turnover of accounts receivable for products (goods, works, services), the acceleration of turnover is not always accompanied by an increase in the profitability of receivables, and vice versa. In addition, even in the case of coincidence of the trend of these values, the growth rates of the indicators may differ significantly. Both indicators – profitability and turnover of accounts receivables, associated with material and service flows – are indicators of the effectiveness of financial logistics in the field of receivables management. But, their isolated application can’t provide comprehensive information for making management decisions. A comparative analysis of the two considered indicators of the effectiveness of financial logistics – profitability and turnover of accounts receivable for products (goods, works, services) – allows us to empirically form an optimal policy of accounts receivable, which is characteristic of this particular sector of the economy.