OPTIMIZATION OF THE LEVEL OF PROFITABILITY OF HOTEL ON THE BASIS DIFFERENTIATION OF PRICES IN CONDITIONS SEASONAL OSCILLATION LOADING NUMBER'S

Abstract

The article proposes the technology of optimizing the level of profitability of the hotel on the basis of differentiation of the cost of living in conditions of seasonal fluctuations in the load factor of the number of rooms. Technology allows you to manage the profitability of the enterprise, make the right decisions in shaping the level of profitability of the hotel, increase its efficiency, which is relevant in today's hotel business. To implement this technology, a mathematical model is formed, which allows to compare the annual income of the hotel at differentiated prices for accommodation services with the annual income of the hotel from the sale of hospitality services at a stable average price and stable average load factor. The calculations of the level of profitability according to this model show that the formation of prices based on their differentiation increases the income of the hotel business. Otherwise, the measure of price differentiation in the conditions of seasonal fluctuations of the load factor is not attractive. In addition, the technology of optimizing the level of profitability provides for two options for its implementation, namely: preliminary assessment, that is the implementation of price differentiation based on hotel occupancy without taking into account room categories; clarifying assessment, that is the implementation of price differentiation based on the loading of certain categories of hotel rooms. The choice of option depends on the required accuracy of calculations. In turn, the accuracy of the calculations is significantly affected by a clear differentiation of the load factor between the categories of numbers. For example, generalizing the load factor between room categories reduces the accuracy of calculations and, conversely, a detailed description of load factors by room category increases the accuracy of calculating the level of profitability. This approach to managing the profitability of the enterprise takes into account the demand and leads to an increase in the number of customers served, which allows you to maximize revenue from hospitality services and make a reasonable profit. The presented technology can be recommended for use in the educational process, as well as for the practical activities of the hotel business.