title: ÐÑÐ´Ð¶ÐµÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ Ð² ÑÐ¸ÑÑÐµÐ¼Ðµ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ ÑÐ¸Ð½Ð°Ð½ÑÐ°Ð¼Ð¸ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ Ð³Ð¾ÑÑÐ¸Ð½Ð¸ÑÐ½Ð¾Ð³Ð¾ ÐºÐ¾Ð¼Ð¿Ð»ÐµÐºÑÐ°
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Budgeting in the financial management system of a hotel complex enterprise
Creators: name: ÐÐ°Ð·Ð°Ð½ÑÐº, ÐÐ½Ð°ÑÑÐ°ÑÐ¸Ñ
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2024
Subjects: Ð±ÑÐ´Ð¶ÐµÑ
Ð±ÑÐ´Ð¶ÐµÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ
ÑÐ¸ÑÑÐµÐ¼Ð° Ð±ÑÐ´Ð¶ÐµÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ
ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸ÐµÐ¹
ÑÐµÐ½ÑÑÑ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÐ²ÐµÑÑÑÐ²ÐµÐ½Ð½Ð¾ÑÑÐ¸
budget
budgeting
budgeting system
organization management
financial responsibility centers

description: ÐÐ±ÑÐµÐºÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð² Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÐµ ÑÐ²Ð»ÑÑÑÑÑ ÑÑÐµÐ´Ð½Ð¸Ðµ Ð¿Ð¾ ÑÐ°Ð·Ð¼ÐµÑÑ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ Ð³Ð¾ÑÑÐ¸Ð½Ð¸ÑÐ½Ð¾Ð³Ð¾ ÐºÐ¾Ð¼Ð¿Ð»ÐµÐºÑÐ° (Villa Elena Hotel &amp; Residences). ÐÑÐµÐ´Ð¼ÐµÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ â Ð±ÑÐ´Ð¶ÐµÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ Ð² ÑÐ¸ÑÑÐµÐ¼Ðµ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ ÑÐ¸Ð½Ð°Ð½ÑÐ°Ð¼Ð¸ Ð³Ð¾ÑÑÐ¸Ð½Ð¸ÑÐ½Ð¾Ð³Ð¾ ÐºÐ¾Ð¼Ð¿Ð»ÐµÐºÑÐ°. Ð¦ÐµÐ»ÑÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÐµÑÑÑ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° Ð¼Ð¾Ð´ÐµÐ»Ð¸ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ Ð±ÑÐ´Ð¶ÐµÑÐ° Ð´Ð»Ñ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ Ð³Ð¾ÑÑÐ¸Ð½Ð¸ÑÐ½Ð¾Ð³Ð¾ ÐºÐ¾Ð¼Ð¿Ð»ÐµÐºÑÐ°. ÐÑÑÐ¾ÑÐ½Ð¸ÐºÐ°Ð¼Ð¸ Ð¸Ð½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¸ Ð²ÑÑÑÑÐ¿Ð¸Ð»Ð¸ Ð´Ð°Ð½Ð½ÑÐµ Ð¾ÑÐµÑÐµÑÑÐ²ÐµÐ½Ð½Ð¾Ð¹ Ð¸ Ð·Ð°ÑÑÐ±ÐµÐ¶Ð½Ð¾Ð¹ Ð½Ð°ÑÑÐ½Ð¾-Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°ÑÐµÐ»ÑÑÐºÐ¾Ð¹ Ð»Ð¸ÑÐµÑÐ°ÑÑÑÑ, Ð¾ÑÐ¸ÑÐ¸Ð°Ð»ÑÐ½ÑÑ ÐÐ½ÑÐµÑÐ½ÐµÑ-ÑÐµÑÑÑÑÐ¾Ð² Ð¸ Ð°Ð½Ð°Ð»Ð¸ÑÐ¸ÑÐµÑÐºÐ¸Ñ Ð°Ð³ÐµÐ½ÑÑÑÐ². ÐÐ»Ñ Ð´Ð¾ÑÑÐ¸Ð¶ÐµÐ½Ð¸Ñ Ð¿Ð¾ÑÑÐ°Ð²Ð»ÐµÐ½Ð½Ð¾Ð¹ ÑÐµÐ»Ð¸ Ð² ÑÐ¾Ð´Ðµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð±ÑÐ»Ð° Ð¸Ð·ÑÑÐµÐ½Ð° ÑÐ¿ÐµÑÐ¸ÑÐ¸ÐºÐ° Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Villa Elena Hotel &amp; Residences, Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½ Ð°Ð½Ð°Ð»Ð¸Ð· Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ¹ Ð¸ Ð²Ð½ÐµÑÐ½ÐµÐ¹ ÑÑÐµÐ´Ñ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ, ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½Ð° Ð±ÑÐ´Ð¶ÐµÑÐ½Ð°Ñ Ð¼Ð¾Ð´ÐµÐ»Ñ Ð´Ð»Ñ ÑÑÐµÐ´Ð½Ð¸Ñ Ð¿Ð¾ ÑÐ°Ð·Ð¼ÐµÑÑ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¹ Ð³Ð¾ÑÑÐ¸Ð½Ð¸ÑÐ½Ð¾Ð³Ð¾ Ð±Ð¸Ð·Ð½ÐµÑÐ°, Ð¿Ð¾ÑÑÑÐ¾ÐµÐ½ Ð°Ð»Ð³Ð¾ÑÐ¸ÑÐ¼ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾Ð³Ð¾ Ð±ÑÐ´Ð¶ÐµÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ Ð¸ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¾Ð¹ Ð¿Ð»Ð°Ð½-ÑÐ°ÐºÑÐ½Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ Ð´Ð»Ñ ÑÑÐµÐ´Ð½Ð¸Ñ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¹ Ð³Ð¾ÑÑÐ¸Ð½Ð¸ÑÐ½Ð¾Ð³Ð¾ ÐºÐ¾Ð¼Ð¿Ð»ÐµÐºÑÐ°, Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð° Ð¾ÑÐµÐ½ÐºÐ° ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½Ð½Ð¾Ð¹ Ð¼Ð¾Ð´ÐµÐ»Ð¸ Ð±ÑÐ´Ð¶ÐµÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ. Ð£ÑÐ¸ÑÑÐ²Ð°Ñ ÑÑÐ¿ÐµÑÐ½ÑÐ¹ ÑÐµÐ·ÑÐ»ÑÑÐ°Ñ Ð²Ð½ÐµÐ´ÑÐµÐ½Ð¸Ñ Ð°Ð»Ð³Ð¾ÑÐ¸ÑÐ¼Ð° Ð² Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÑ Villa Elena Hotel&amp;Residences, ÐµÐ³Ð¾ Ð¼Ð¾Ð¶Ð½Ð¾ ÑÑÐ°Ð½ÑÐ»Ð¸ÑÐ¾Ð²Ð°ÑÑ Ð¸ Ð½Ð° Ð´ÑÑÐ³Ð¸Ðµ ÑÑÐµÐ´Ð½Ð¸Ðµ Ð¿Ð¾ ÑÐ°Ð·Ð¼ÐµÑÑ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ Ð³Ð¾ÑÑÐ¸Ð½Ð¸ÑÐ½Ð¾Ð³Ð¾ Ð±Ð¸Ð·Ð½ÐµÑÐ°.
description: The object of research in the final qualifying work is medium-sized enterprises of the hotel complex (Villa Elena Hotel &amp; Residences). The subject of the research is budgeting in the financial management system of a hotel complex. The aim of the study is to develop a financial budget model for a hotel complex enterprise. The sources of information were data from domestic and foreign scientific research literature, official Internet resources and analytical agencies. To achieve this goal, the study examined the specifics of the activities of Villa Elena Hotel &amp; Residences, analyzed the internal and external environment of the enterprise, developed a budget model for medium-sized hotel business enterprises, and constructed an algorithm for organizing effective budgeting and management plan-factual reporting for medium-sized enterprises hotel complex, the effectiveness of the developed budgeting model was assessed. Considering the successful result of introducing the algorithm into the activities of Villa Elena Hotel &amp; Residences, it can be transferred to other medium-sized hotel business enterprises.