IMPROVEMENT ACTIVITIES OF A HOTEL COMPLEX «PODILLYA» IN THE CONTEXT OF OPERATING ACTIVITIES OPTIMIZATION

To date, Ukraine is on the path to integration into the world community, therefore, modern trends in economic, political and cultural life require accelerated development of the service sector, including the hotel industry. The gradual and insignificant growth rates of the Ukrainian economy as a whole and positive developments in the social sphere contribute to the fact that the enterprises of the hotel industry create such conditions for rendering services that would correspond to the international level. The analysis of income of the enterprise, identifying factors that have a negative impact on this indicator, and, as the most important result, the identification of reserves for improving the efficiency of the hotel industry business, is based on the accounting and reporting of the hotel company. Today it is extremely important to plan the study and analysis of the economic efficiency of hotels in the country, as well as their economic and social development program. An important aspect in this is the study of precisely such an economic category as operating income.