Одним з ключових аспектів ефективного управління фінансами є облік доходів та витрат. Використання статистики обліку фінансових результатів є важливим інструментом управління підприємствами готельно-ресторанної сфери. Цей інструмент дозволяє збирати та аналізувати фінансову інформацію про підприємство, контролювати його фінансову діяльність. У зв'язку з цим, статистика обліку доходів і витрат стає дедалі більш важливою для підприємств цієї галузі. У цій науковій статті розглядається проблема ведення статистики обліку доходів і витрат в управлінні підприємствами сфери обслуговування. Автори аналізують методи і підходи, які використовуються для збору та аналізу фінансових даних, а також розглядають питання щодо використання отриманих результатів для прийняття управлінських рішень. Описані в статті підходи можуть бути корисні для підприємств сфери обслуговування, які мають намір покращити свої фінансові результати та ефективність управління.
Nowadays, transformational changes are taking place in all spheres of human life. Some of these changes may not be noticed by a person, and some of them possess worldwide scale, causing fear for the present and the future. Each person has different adaptation mechanisms: some take longer and some perceive the new reality faster. In order to deal with modern challenges, society needs a new generation of leaders who are able to work effectively and solve problems associated with rapid change and uncertainty. The relevance of the subject matter of the research is determined by the study of issues of leadership in the structure of managerial processes, analysis of modern approaches to its definition and the necessity for consideration of psychological and behavioral characteristics of a leader as a manager. Although leaders set the direction and pace of work, they must also use management skills to motivate employees smoothly and effectively, and be able to resolve social and labor conflicts in order to achieve the strategic goals of entrepreneurial structures. Therefore, the above-mentioned aspects determine the relevance of the article's subject matter and demonstrate the necessity for further theoretical and methodological investigations of this issue. The article is devoted to the study of issues related to the essence, significance, principles and models of leadership in managerial activities. It is noted that the human resource potential of an enterprise is by far its most valuable asset and driving force. In its turn, the employees who possess leadership qualities are the most valuable among this asset. It is indicated that leadership is the most effective source of any transformation, effective mechanisms for its growth and development. In the course of the study, a constructive analysis of the issue of leadership as a necessary element of managerial activity has been carried out. The definitions of the concepts of "leader" as a subject and "leadership" as an element of managerial activity were analyzed. The main approaches for the determination of leadership positions have been considered. The fundamental principles of leadership in the management process have been identified. The essential functionality of leadership in society has been defined. The models of leadership positions in the management system are considered. A model of leadership based on a value-oriented approach that consists of valuable, purposeful, and instrumental elements of management has been formed.
Innovation is a major factor in the future development of humanity in general and the economy in particular. Ukrainian economy is currently going through a difficult period, which requires the search for innovative ways out of this situation. One of the possible ways to solve this problem is to build an innovative logistics strategy. The article examines the conceptual foundations of innovative and logistical activities in Ukraine. The essence and significance of the logistical approach in the activities of enterprises are defined. It is noted that the essence of the logistical approach is the integration of individual links of the commodity chain into a single system that will ensure the most effective management of the continuous material flows. The relationship of logistics with innovative activity of enterprises is identified. The place of logistical approach to management of innovative activity of enterprise is determined. Management aspects of innovation and logistics development are researched. It is specified that in conditions of openness of implementation of innovative processes, those enterprises that can quickly implement an innovative idea do gain a competitive advantage. The basic components of the conception of innovation logistics are outlined. The main provisions of the logistic conception in the development and management of innovative activities of enterprises are distinguished. It is summarized that innovative activity on the basis of logistics forms an effective mechanism for innovative management of enterprises. The use of a logistical approach to the management of innovative activities contributes to the achievement of the goal and strategic targets of the enterprise, in particular, with its implementation, the efficiency of economic, financial, economic and sales activities increases; the target audience is expanding, resulting in an increased demand for products (goods) and services; profit increases; competitive positions in the market are strengthened.
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