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Assessment of financial management by own expenses at hotel and restaurant enterprises
(Fintechalliance LLC, 2024) Rumyk, Ihor; Lakiza, Viktoriia; Kurylо, Oksana; Antoshkova, Nataliia; Taranenko, Halyna; Румик, Ігор Іванович
Evaluating a management system is always a complex and debatable process, as it is difficult to find an approach that integrates all aspects of management and allows for a comprehensive assessment that reflects the level satisfying all the needs of enterprise management. This also pertains to financial management, which, despite the possibility of using indicators of the financial activity of the enterprise, also includes a range of other indicators such as technical support, staff, and more. Taking into account the existing challenges, the aim of this article is to propose an original approach to evalu-ating the financial expense management of enterprises. In doing so, recognizing the complexity and individuality of each open socio-economic system, the focus is on en-terprises in the hotel and restaurant industry. Accordingly, it is possible to present a scientific objective that involves the development of an integrated approach to assessing the effectiveness of financial expense management in hotel and restaurant enterprises through the enhancement and addition of new indicators. The research methodology involves the use of general scientific methods such as abstraction, analysis, synthesis, etc. However, the key methods are integral methods for determining the consolidated index and expert analysis. In combination, they facilitated the identification of the im-portance of indicators and the obtaining of assessment results. The main result of the study was the identification of operating hotel and restaurant enterprises and, based on their data and information, calculation of indicators which ultimately allowed the calcu-lation and analysis of the dynamic, consolidated index of the effectiveness of financial management of expenses. The limitation concerns not considering an even broader spectrum of indicators, as the concept of "effectiveness" is extremely broad and our proposed list is not exhaustive