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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Документ Accounting and analytical information formation by business entities under conditions of sustainable development concept realization(Університет банківської справи, 2021) Iershova, Natalia; Kryvytska, Olha; Kharchuk, YuliaAccording 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.Документ Strategic management accounting as an information platform for measuring innovation of the enterprise(SHS Web of Conferences, 2019) Bondar, Mykola; Iershova, Natalia; Chaika, TetianaThe 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.Документ Strategic management object as an object of scientific research(2015) Bondar, Mykola; Iershova, NataliaThe 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.Документ Information aspects of the management accounting system: a strategic(Les Editions L'Originаlе, 2016) Iershova, NataliaWe investigate the issues of information security management decisions in strategic planning. Proposed a systematic approach to building information management through the effective use of its information resources of strategic management accounting, which is a determining factor in decision support and performance of the enterprise.