STUDYING THE COMPETITIVENESS OF A HOTEL ENTERPRISE THROUGH THE PRISM OF FINANCIAL ANALYSIS

In a market economy and competition, a hotel business enterprise must constantly monitor the market situation and ensure the competitiveness of its activities. To do this, the company needs to analyze its financial condition and the efficiency of its financial resources. One of the methods for assessing the financial solvency of an enterprise is financial analysis, which can be used to assess the current financial situation and identify areas for improving competitiveness. In the process of financial analysis of the hotel industry enterprise, interrelations and interdependencies between various indicators of financial and economic activity are revealed. Assessment of the financial condition and other performance results of the enterprise allows to make informed management decisions and identify potential opportunities for the future. Carrying out a financial analysis of the hotel enterprise will help to identify the factors that lead to a decrease in competitiveness and will allow to develop measures to improve the financial situation and increase competitiveness. In order to determine the level of competitiveness, the article analyzes the financial condition and financial performance indicators of the hotel business enterprise «President Hotel» for 2020–2021. An analysis of profitability, liquidity and solvency are analyzed, the level of financial stability and business activity is determined. The calculated indicators are compared in dynamics. A multi-factor DuPont model is built, which reflects a comprehensive assessment of the financial potential of the institution, its strengths and weaknesses. Recommendations for improving the results of financial analysis and competitiveness are provided. The financial analysis indicators are calculated based on the financial statements of President Hotel PJSC for 2020–2021. According to the results of the financial analysis in 2021, the company had an economic downturn and low competitiveness. It is investigated that the hotel has potential opportunities to improve its financial condition and competitiveness by increasing the profitability of sales of products (services) and increasing the efficiency of asset use.