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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  • Ескіз
    Документ
    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.
  • Ескіз
    Документ
    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.
  • Ескіз
    Документ
    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.