BUDGETING IN THE MANAGEMENT OF TOURIST SMES IN THE CONDITIONS OF POST-WAR RECONSTRUCTION OF BUSINESS
Abstract
The relevance of the topic of the article is the need for comprehensive research on the formation of approaches, tools, mechanisms for establishing effective budget management of the domestic enterprise of the tourism industry in the postwar development. The aim of the study is to study the role of the budget and the specifics of budgeting in the management of tourism SMEs for the formation and implementation of effective budgeting technology for business recovery in postwar conditions based on making the right management decisions. Research methods: comparison, generalization, logical-structural, analytical-research, survey. The essence and content of the concepts "budget of a tourist enterprise" and "budgeting" are determined. The budgeting process from the standpoint of strategic, tactical and operational management is considered. The goals and functions of budgeting in the postwar period are formulated. The technology of budgeting for SMEs in the field of tourism in the postwar conditions is proposed. It is noted that the basic step of budgeting is to develop a business model of organizational structure, which contains a description of the company's activities, functions, structural units and distribution of functions, and the key is automation of budgeting and analysis. The conclusion is made about the need to introduce effective budgeting technology in the SME management system. The recommendations of the management of tourism SMEs on the application of models of effective budgeting technology for effective and rapid postwar business recovery: centralized for small, micro companies and decentralized for medium enterprises. It is stated that the factor of decentralization of managerial and financial powers in the SME management system should play an important role in choosing a budgeting strategy. The practical value of the article is to make effective decisions on building a system of responsible management of limited resources of enterprises in the process of adaptation of SMEs to the realities of business in the postwar period through the introduction of budgeting technology.
References
Волковська Я.В. Управлінський облік витрат операційної діяльності підприємств готельно-ресторанного комплексу : дис. ... канд. екон. наук : спец. 08.00.09 «Бухгалтерський облік, аналіз та аудит» ; Харк. нац. екон. ун-т ім. С. Кузнеця, Харк. держ. ун-т харч. та торгівлі. Харків, 2018. 395 с.
Жерліцин Д.М., Левицький С.І., Михайлик Д.П., Оглобліна В.О. Оцінка фінансового потенціалу як визначального фактору розвитку підприємства. Матеріали VI Міжнародної конференції зі стратегій, моделей та технологій управління економічними системами (SMTESM 2019). Online: AtlantisPress. 2019. URL : https://www.atlantis-press.com/article/125917650.
Метеленко Н.Г., Оглобліна В.О. Фінансові складові в системі економічної безпеки промислового підприємства. Ефективна економіка. 2018. Випуск 5. URL : http://www.economy.nayka.com.ua/?op=1&z=6719.
Оглобліна В. Економічні важелі відновлення ефективних фінансово-економічних результатів діяльності підприємства. Часопис економічних реформ, 2017. 3(27). С. 66 – 71. URL : http://nbuv.gov.ua/UJRN/Cher_2017_3_12
Пожуєва Т.О. Бюджетування як напрямок удосконалення системи управління діяльністю підприємств. Вісник економічної науки України. 2017. No 1. С. 73–77.
Цвілий С.М., Кукліна Т.С., Жилко О.В. Організаційні компоненти в управлінні бізнесом вітчизняного туристичного підприємства. Економіка та суспільство. 2022. № 36. URL: https://economyandsociety.in.ua/index.php/journal/article/view/1168.
Tsviliy S., Vasylychev D., Gurova D. Itroduction of process management into the management system of the tourist company on the basis of informatization of business processes. The role of technology in the socio-economic development of the post-quarantine world : monography ; edited by Magdalena Gawron-Lapuszek, Andrii Karpenko. Katowice, Poland, 2020. Pp. 37 – 46.
Volkovska Ya.V. (2018). Upravlinskyi oblik vytrat operatsiinoi diialnosti pidpryiemstv hotelno-restorannoho kompleksu [Management accounting of operational costs of enterprises of the hotel and restaurant complex]: dys. ... kand. ekon. nauk : spets. 08.00.09 «Bukhhalterskyi oblik, analiz ta audyt» ; Khark. nats. ekon. un-t S. Kuznetsia, Khark. derzh. un-t kharch. ta torh. Kharkiv [in Ukrainian].
Zherlitsyn D., Levytskyi S., Mykhailyk D., Ogloblina V. (2019). Assessment of Financial Potential as a Determinant of Enterprise Development. Proceedings from SMTESM 2019: The 6th International Conference on Strategies, Models and Technologies of Economic Systems Management. Online: AtlantisPress. Available at: https://www.atlantis-press.com/article/125917650 [in English].
Metelenko N., Ogloblina V. (2018). Fіnansovі skladovі v sistemі ekonomіchnoi bezpeki promislovogo pіdpriemstva [Financial components in the system of economic security of industrial enterprise]. Efektyvna ekonomika - Efficient economy, no. 5. R Available at: http://www.economy.nayka.com.ua/?op=1&z=6719 [in English]
Ogloblina V. (2017). Ekonomіchnі vazhelі vіdnovlennya efektivnih fіnansovo- ekonomіchnih rezul'tatіv dіyal'nostі pіdpriemstva [Economic levers of restoration of effective financial and economic indicators of activity of the enterprise.]. Chasopis ekonomіchnih reform – Time description of economic reforms. 3(27), рр. 66–71. Available at: http://nbuv.gov.ua/UJRN/Cher_2017_3_12 [in Ukrainian]
Pozhuieva T.O. (2017). Biudzhetuvannia yak napriamok udoskonalennia systemy upravlinnia diialnistiu pidpryiemstv [Budgeting as a direction of improving the management system of enterprises]. Visnyk ekonomichnoi nauky Ukrainy, no. 1, pp. 73–77 [in Ukrainian].
Tsviliy, S., Kuklina, T., Zhilko, O. (2022). Organizatsiyni komponenty v upravlinni biznesom vitchyznianogo turystychnogo pidpryiemstva [Organizational components in the business management of a domestic tourism enterprise]. Ekonomyka ta suspilstvo, no. 36. Available at: https://economyandsociety.in.ua/index.php/journal/article/view/1168 [in Ukrainian]
Tsviliy, S., Vasylychev, D., Gurova, D. (2020). Itroduction of process management into the management system of the tourist company on the basis of informatization of business processes. The role of technology in the socio-economic development of the post-quarantine world, (pp. 37 – 46). Katowice, Poland [in English].
