METHODICAL APPROACH TO ASSESSING THE DIRECTION OF THE DEVELOPMENT STRATEGY OF HOTEL ENTERPRISES

Abstract

The article is concerned with the topical issue of forming ways of development of enterprises in the hotel industry. The relevance of forming directions of the strategy for the development of hotel enterprises has been substantiated and the expediency of their evaluation has been proved. An analysis of scientific publications on the strategic management of hotel enterprises has been carried out. It has been determined that in order to implement a promising strategic management, it is advisable to use a balanced scorecard based on the cause-and-effect relationship between the strategic goals and the relevant performance indicators of enterprise. The balanced scorecard has become one of the most modern methods aimed at assessing the performance of an enterprise and achieving consistently high and sustainable results. An adapted step-by-step algorithm for creating and implementing a balanced scorecard in the activities of enterprises has been developed. The advantages of systematization of indicators of activity of hotel enterprises in four directions of development for expediency of introduction of the balanced scorecard are indicated. The methodology of the balanced scorecard is tested on the example of hotel enterprises. A strategic BSC-map of hotel enterprises has been formed in accordance with the established strategic development goals. Since any goal is measurable, the indicators are allocated and their baseline and target values are determined. The proposed approach details the goals and indicators to the level of subdivisions and executives to determine the areas of responsibility for achieving the goal of enterprise development. To evaluate the directions of the development strategy of hotel enterprises, the theory of fuzzy sets is applied, which combines quantitative and qualitative indicators of the enterprise's activity. The stages of fuzzy evaluation of the BSC directions are researched. The expediency of using a methodical approach to evaluating the development strategy of hotel enterprises, which combines the tools of the balanced scorecard with the theory of fuzzy sets, has been substantiated. The use of the Harrington verbal-numerical scale and the introduction of an integral indicator for evaluating the directions of the strategy of development of hotel enterprises are proposed. With the help of expert evaluation, the weights of indicators for each direction of the development strategy have been determined using the Fishburne formula.