Фактори зростання ринкової вартості підприємств індустрії гостинності
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Файли
Дата
2018
Автори
Томаля, Т.С.
Tomalya, T.
Назва журналу
Номер ISSN
Назва тому
Видавець
Хмельницький національний університет
Анотація
В статті розглянуто та узагальнено теоретичні підходи до оцінки ринкової вартості підприємства готельно-
ресторанного господарства. Аргументовано, що оцінка результативності господарювання підприємства готельно-
ресторанного господарства повинна спиратися на показник його вартості. Наголошено на ціннісному аспекті ринкової
вартості об’єкта готельно-ресторанного господарства. Підкреслено, що для інвесторів ринкова вартість є більш
інформативним та об'єктивним, ніж інші показники діяльності підприємства готельно-ресторанного бізнесу. Визначено
основним фактором сталого розвитку підприємств готельно-ресторанного господарства вартість, оскільки вона віддзеркалює
сукупну характеристику фінансових показників діяльності та забезпечує інтереси різних учасників ринкових відносин.
Акцентовано, що моніторинг факторів, які впливають на формування вартості підприємства готельно-ресторанного
господарства, сприятиме обґрунтованому прийняттю економічних рішень щодо розвитку готельно-ресторанного бізнесу.
The article considers and generalizes theoretical approaches to assessing the market value of a hotel and restaurant business enterprise. It was investigated that in the process of development of hotel and restaurant business, more and more there is a need to assess the market value of existing hospitality enterprises. It is argued that the assessment of the effectiveness of the enterprise management of the hotel and restaurant industry should be based on its cost indicator, monitoring changes in the value of which allows us to assess the rationality of using the resources of the enterprise, its competitiveness and sustainability of functioning. It is stressed that the initial premise of the valuation is that the hotel and restaurant business as an object characterized by a certain level of potential may be a source of income and the object of a market transaction, that is, the owner of the enterprise has the right to sell it, to mortgage, to insure and etc. It was emphasized that for investors, market value is more informative and objective than other indicators of activity of hotel and restaurant business. The organization must study, analyze and predict the changes that occur in the environment for successful activities. The following groups of factors of indirect action are characteristic for organizations operating in the sphere of hotel and restaurant business: technological, economic, political and legal, socio-cultural, international and natural. The main factor in the sustainable development of hotel and restaurant business is its value, since it reflects the aggregate characteristics of financial performance and ensures the interests of different market participants. Thus, as a result of the analysis of modern approaches in the field of management focused on increasing the value of the enterprise, the influence of the relationship of goals and approaches to the evaluation of its value is established. Moni toring of the factors influencing the formation of the value of the hotel and restaurant business enterprise will contribute to the sound decision-making on the development of hotel and restaurant business.
The article considers and generalizes theoretical approaches to assessing the market value of a hotel and restaurant business enterprise. It was investigated that in the process of development of hotel and restaurant business, more and more there is a need to assess the market value of existing hospitality enterprises. It is argued that the assessment of the effectiveness of the enterprise management of the hotel and restaurant industry should be based on its cost indicator, monitoring changes in the value of which allows us to assess the rationality of using the resources of the enterprise, its competitiveness and sustainability of functioning. It is stressed that the initial premise of the valuation is that the hotel and restaurant business as an object characterized by a certain level of potential may be a source of income and the object of a market transaction, that is, the owner of the enterprise has the right to sell it, to mortgage, to insure and etc. It was emphasized that for investors, market value is more informative and objective than other indicators of activity of hotel and restaurant business. The organization must study, analyze and predict the changes that occur in the environment for successful activities. The following groups of factors of indirect action are characteristic for organizations operating in the sphere of hotel and restaurant business: technological, economic, political and legal, socio-cultural, international and natural. The main factor in the sustainable development of hotel and restaurant business is its value, since it reflects the aggregate characteristics of financial performance and ensures the interests of different market participants. Thus, as a result of the analysis of modern approaches in the field of management focused on increasing the value of the enterprise, the influence of the relationship of goals and approaches to the evaluation of its value is established. Moni toring of the factors influencing the formation of the value of the hotel and restaurant business enterprise will contribute to the sound decision-making on the development of hotel and restaurant business.
Опис
Ключові слова
вартість підприємства, цінність, підходи оцінювання, фактори ринкової вартості, інвестиційна привабливість, value of the enterprise, value, approaches of estimation, factors of market value, investment attractiveness
Бібліографічний опис
Томаля, Т.С. Фактори зростання ринкової вартості підприємств індустрії гостинності [Текст] / Т. С. Томаля // Вісник Хмельницького національного університету. Економічні науки. – 2018. – № 5, т. 2. – С. 164-168.