EFFECTIVENESS OF INFORMATION SUPPORT FOR MANAGERIAL COLLABORATION AMONG HOSPITALITY INDUSTRY ENTERPRISES

Zinaida Zhyvko; Svitlana Rodchenko; Tetiana Holovach

doi:10.36690/2674-5208-2023-4-108-123

Authors

Zinaida Zhyvko Academy of Economics and Pedagogy https://orcid.org/0000-0002-4045-669X
Svitlana Rodchenko O. M. Beketov National University of Urban Economy in Kharkiv https://orcid.org/0000-0002-8611-2796
Tetiana Holovach Lviv State University of Internal Affairs https://orcid.org/0000-0002-6665-4416

DOI:

https://doi.org/10.36690/2674-5208-2023-4-108-123

Keywords:

management accounting, hospitality industry, management information, information support, effectiveness of the management accounting system, management decision-making, information support system, managerial collaboration, housekeeping, security service

Abstract

The management accounting tools that are used in management activities and the main factors that are necessary for successful management accounting are analyzed. The goal we set in preparation of our article, is to reveal the main aspects of the organization of the effectiveness of the management accounting system as a source of information support for the process of management decision-making, the identification of problems that arise in the process of formation and functioning of this system, and the advantages it provides to the hotel business enterprise. The main requirements for information in the management accounting system and their influence on the definition of the concept of "management accounting" are outlined. It was found that the definitions presented in Table 1 have in common that the main task of management accounting is to provide unbiased information necessary for making management decisions by the relevant management units of the enterprise. The content of management accounting and methods of its implementation are presented schematically. The organization of information support of the hotel business is considered in the example of hotel "A" and the information equipment of hotel "A" is studied, in particular 14 personal computers that are combined into one network. The efficiency indicators of the information service of the hotel business are analyzed and it is determined that the highest consumer satisfaction with information support corresponds to the service providing telecommunication services, security service, and engineering service, and in turn, indexing the degree of consumer satisfaction with the information base will allow formalizing the organizational work of the hotel based on needs and expectations, and this will make it possible to select strategic alternatives to improve the quality of the hotel enterprise. The effectiveness of information support of managerial collaboration among hospitality industry enterprises has been analyzed, measures have been developed to intensify the management activities of Hotel “A” based on the use of information systems and technology. It was proved that they are effective and can be implemented in the activities of the hotel business.

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Author Biographies

Zinaida Zhyvko, Academy of Economics and Pedagogy

D.Sc. in Economics, Professor, Academy of Economics and Pedagogy, Prague

Svitlana Rodchenko, O. M. Beketov National University of Urban Economy in Kharkiv

Ph.D. in Economics, Associate Professor, Associate Professor of Finance, Accounting and Business Security Department, O. M. Beketov National University of Urban Economy in Kharkiv, Kharkiv

Tetiana Holovach, Lviv State University of Internal Affairs

Ph.D. in Philology, Associate Professor, Department of Foreign Languages and Culture of Professional Speech, Lviv State University of Internal Affairs, Lviv

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