Cost-oriented management of a hotel enterprise

The article considers cost-oriented management within the framework of hotel enterprises. It is established that hotel enterprises operate in a complex dynamic environment and cooperate with a significant number of entities, in particular with suppliers, consumers of hotel services, financial and government institutions, tax authorities and social protection organizations, the public. In such conditions, they should look for effective ways to ensure the requirements of the owners, avoiding conflicts of interest when interacting with these entities. It is proved that ensuring the consistency of interests is possible provided that the management of the hotel enterprise is oriented towards increasing the cost. The cost-oriented management of a hotel enterprise should include: a set of goals and a corporate strategy to achieve them; interrelated plans and budgets; a subsystem of management processes; information models of balanced indicators. It is established that in the existing balanced systems, the role of the budget is reduced to the transformation of the long-term strategy of the hotel enterprise into short-term plans. In order to improve the system of budgets at hotel enterprises, it is recommended to develop a system of tax budgets, taking into account the appropriate source of their reimbursement (the budget of indirect taxes; the budget of contributions). The expediency of including key factors provides the hotel company with the ability to track changes in its value according to optimistic, pessimistic and probable options.