СТРАТЕГІЧНИЙ АНАЛІЗ ФІНАНСОВОГО ПОТЕНЦІАЛУ ТУРИСТИЧНОГО ПІДПРИЄМСТВА: ТЕОРІЯ, МЕТОДОЛОГІЯ, ОРГАНІЗАЦІЯ

Саух, І.В.; Saukh, I.V.

dc.contributor.author	Саух, І.В.
dc.contributor.author	Saukh, I.V.
dc.date.accessioned	2017-11-27T11:46:50Z
dc.date.available	2017-11-27T11:46:50Z
dc.date.issued	2017
dc.identifier.uri	http://eztuir.ztu.edu.ua/123456789/7292
dc.description.abstract	Дисертація на здобуття наукового ступеня доктора економічних наук за спеціальністю 08.00.09 – бухгалтерський облік, аналіз та аудит (за видами економічної діяльності).– Житомирський державний технологічний університет Міністерства освіти і науки України, Житомир, 2017. Робота присвячена вирішенню наукової проблеми розвитку теоретико-методологічних та організаційних положень стратегічного аналізу фінансового потенціалу туристичного підприємства та розробці практичних рекомендацій, спрямованих на його удосконалення. Поглиблено теоретичні засади стратегічного аналізу шляхом уточнення його змістовної наповненості та виявлення міждисциплінарних взаємозв’язків з іншими науками. Сформовано теоретичну модель стратегічного аналізу підприємства. Запропоновано методику здійснення стратегічного аналізу фінансового потенціалу туристичного підприємства з врахуванням детермінант прямого та непрямого впливу зовнішнього середовища. Розроблено модель організаційної структури стратегічного аналізу, орієнтовану на підвищення рівня розвитку фінансового потенціалу туристичного підприємства. Ключові слова: стратегічний аналіз, фінансовий потенціал, туристичне підприємство, стратегія, стратегічна зона господарювання, GAP-аналіз, стратегічний розрив, зовнішнє середовище. АННОТАЦИЯ Саух И.В. Стратегический анализ финансового потенциала туристического предприятия: теория, методология, организация. -Рукопись. Диссертация на соискание ученой степени доктора экономических наук по специальности 08.00.09 «бухгалтерский учет, анализ и аудит (по видам экономической деятельности)». – Житомирский государственный технологический университет МОН Украины, Житомир, 2017. Диссертация посвящена развитию теоретико-методологических и организационных положений стратегического анализа финансового потенциала туристического предприятия и разработке практических рекомендаций, направленных на его совершенствование. Усовершенствованы теоретические основы стратегического анализа путем уточнения его смысловой наполненности и выявления междисциплинарных взаимосвязей с другими науками. Сформирована теоретическая модель стратегического анализа предприятия. Предложена методика осуществления стратегического анализа финансового потенциала туристического предприятия с учетом детерминант прямого и косвенного воздействия внешней среды. Разработана модель организационной структуры стратегического анализа, ориентированная на повышение уровня развития финансового потенциала туристического предприятия. Ключевые слова: стратегический анализ, финансовый потенциал, туристическое предприятие, стратегия, стратегическая зона хозяйствования, GAP-анализ, стратегический разрыв, внешняя среда.	uk_UA
dc.language.iso	uk	uk_UA
dc.publisher	ЖДТУ	uk_UA
dc.subject	стратегічний аналіз	uk_UA
dc.subject	фінансовий потенціал	uk_UA
dc.subject	туристичне підприємство	uk_UA
dc.subject	strategic analysis	uk_UA
dc.subject	financial potential	uk_UA
dc.subject	touristic enterprise	uk_UA
dc.title	СТРАТЕГІЧНИЙ АНАЛІЗ ФІНАНСОВОГО ПОТЕНЦІАЛУ ТУРИСТИЧНОГО ПІДПРИЄМСТВА: ТЕОРІЯ, МЕТОДОЛОГІЯ, ОРГАНІЗАЦІЯ	uk_UA
dc.title.alternative	Strategic Analysis of Financial Potential of a Touristic Enterprise: Theory, methodology, Organization	uk_UA
dc.type	Thesis	uk_UA
dc.description.abstracten	Thesis for a doctoral degree in economics, speciality 08.00.09 ‘Accounting, Analysis and Auditing (according to the type of economic activity). – Zhytomyr State Technological University, Ministry of Education and Science of Ukraine, Zhytomyr, 2017. The thesis is devoted to developing theoretical, methodological and organizational principles of the strategical analysis of the financial potential of touristic enterprises and working out practical recommendations aimed at its improvement. The theoretical bases of strategic management are investigated and its postulates, prerequisites, features, principles and conceptual approaches are specified, the distinctions of the latter from corporate and strategic planning, operational management are highlighted. The scientific approaches to the interpretation of the enterprise strategy essence are systematized, the goal of corporate strategies is analyzed at various stages of management systems evolution and their characteristics are identified. The theoretical interpretation of the notion of "strategic financial resources" laid in the basis of the enterprise financial potential formation was improved. In the dissertation the term of strategic financial resources of the enterprise means enterprise-specific financial assets that meet the criteria of heterogeneity, complementarity, uniqueness, the ability to generate future rents and act as a source of providing competitive advantages in the long-term. The evaluation of scientific approaches to the interpretation of strategic analysis was made (the planning, process, methodological, accounting, control and system approaches were singled out) which led to the conclusion that strategic analysis is a functional area of economic analysis, aimed at a comprehensive study of the internal and external environment of the enterprise in order to single out the current state of affairs and identify trends, features, possible directions of its development. A theoretical descriptive model of strategic analysis based on the application of the system dynamics method has been developed. This enabled to form the basic postulates of the concept of strategic analysis, to specify the functional, subject-object and providing subsystems, the assessment of their interaction allows strengthening the systemic component of strategic analysis and taking into account the influence of environmental variables. The conceptual basis of the transformation of static analytical models of analysis into the model of strategic analysis with the scientific substantiation of the expediency of applying method of system dynamics are investigated. It necessitates the development of theoretical, methodological and organizational-methodological positions of analysis in the direction of its strategic orientation. The scientific approaches to the classification of methods of strategic analysis (object, hierarchical, structural, cyclical, estimative, procedural, formalized, logical-resultative approaches) are singled out and a three-level model of its methodology on the basis of the 40 application of the additive approach is suggested. The suggested model of the system of the enterprise financial potential, based on the combination of the resource concept, the cybernetic and system approach, the theory of the development, the theory of self-organization and the concept of dynamic skills. It consists of the internal contour (resource, personnel, organizational and information support), external contour (enterprise potential), the mechanism of transforming of resources into financial results and information, feedback which ensures the system homeostasis taking into account the influence of the direct and indirect environmental factors. The mechanism of the strategic analysis of the financial potential of the enterprise is constructed on the basis of the structural-functional approach. The methodological basis of decompositional analysis of the external environment is justified by using the modified perceptive index of R. Duncan and the impact intensity of its system-forming factors on the financial potential of touristic enterprises in the Zhytomyr region. A methodological approach to the strategic analysis of the external environment of touristic enterprises is suggested on the example of the selected strategic zone. A scientific-methodological approach to the strategic analysis of the internal financial potential of big business touristic enterprises is developed. It is based on the application of the additive factor model using an integral considered assessment which is based on the combination of methods of deterministic analysis (for resource supply of the potential), non-formalized methods (for personnel, organizational and information potential) and the "amount of seats" method (for interpreting rating results of the financial potential). An integrated dynamic model of the touristic enterprises financial potential is formed using the index of the geometric average of the following indicators: the rating of the internal contour of the touristic enterprise financial potential, the rating assessment of the environmental direct and indirect factors impact on the touristic enterprise. The suggested mathematical model is approved for touristic enterprises of big and small businesses. The GAP-analysis algorithm is adapted for the strategic analysis of the development of the touristic enterprises financial potential of and decomposition of internal strategic discontinuities into constituent elements of financial potential is singled out. An organizational mechanism for implementing the strategy of developing the financial potential of a touristic enterprise is created on the basis of the concept of strategic changes and the integral relationship of the target, subject-object (providing action) and process (regulatory) subsystems of the mechanism. A problem-target model of the organizational structure of strategic analysis in a touristic enterprise is suggested. In order to simplify the process of coordination of the subjects implementing the strategy in real-time business activities, an operogram for strategic analysis of the financial development has been created. It can be used to optimize the duration of this analysis and allocate the company’s resources in the most efficient way.	uk_UA