Економічні основи діяльності підприємств готельного господарства

Abstract

The article analyzes the economic bases of hotel industry enterprises. The main approaches to costs classification and pricing of hotel services are investigated. It proves that appropriate costs classification and costs accounting are essential for service costs analysis and planning. They are also essential for identifying the sources of cost savings and creating the competitive prices. The article analyses international experience and domestic practice in hotel services pricing. Such comparative analysis helps to single out the key differences in pricing mechanism. The approaches to revenue management and hotel profitability management on the basis of gross revenue structure are analysed also.