title: Ð¡Ð¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ðµ ÑÐ¸ÑÑÐµÐ¼Ñ Ð±ÑÐ´Ð¶ÐµÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ Ð½Ð° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¸ Ð¸Ð½Ð´ÑÑÑÑÐ¸Ð¸ Ð³Ð¾ÑÑÐµÐ¿ÑÐ¸Ð¸Ð¼ÑÑÐ²Ð°
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: Improving the budgeting system at an enterprise in the hospitality industry
Creators: name: Ð¨ÐµÐ»Ð¸ÑÐ¾Ð²Ð°, ÐÐ»Ð¸Ð½Ð°
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: 2025
Subjects: ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ðµ Ð¿Ð»Ð°Ð½Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ
Ð±ÑÐ´Ð¶ÐµÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ
Ð¸Ð½Ð´ÑÑÑÑÐ¸Ñ Ð³Ð¾ÑÑÐµÐ¿ÑÐ¸Ð¸Ð¼ÑÑÐ²Ð°
ÑÐµÐ½ÑÑ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÐ²ÐµÑÑÑÐ²ÐµÐ½Ð½Ð¾ÑÑÐ¸
Ð±ÑÐ´Ð¶ÐµÑ
financial planning
budgeting
hospitality industry
center for financial responsibility
budget

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description: The subject of the study is the current budgeting and financial planning system for small and medium-sized enterprises in the hospitality industry. The purpose of the final qualification is to develop a modified budgeting model for the hotel and determine the algorithm of the management decision-making system at the stage of budget deviation control. The research methods used during the research are analytical, statistical, graphical, economic and mathematical. As a result of writing the final qualifying work: A budget model has been developed for small and medium - sized enterprises of the hotel business , taking into account the allocation of financial responsibility centers; The cost item for the purchase of consumables has been optimized by proposing changes to the calculation method and procurement method; Data synchronization was established between the companys software products (Fidelio â Travelline â 1C); The algorithm of managerial decision-making at the stage of budget deviation control was determined with a view to its subsequent implementation into the budgeting system.Â  The positive result of the implementation of the proposed modified budgeting model in the activities of Majestic Boutique Hotel Deluxe 4* suggests that it can be used in other small and medium-sized hotels.