An analysis of the current state of the hotel industry in regions of Ukraine is carried out, and trends in its development are revealed. It is noted that marketing tools for attracting tourists are underdeveloped in all regions of Ukraine, the information about many types of services in the hotel industry is either insufficient or absent mainly due to the very limited range of services. It is established that the occupancy of hotels in most regions of Ukraine is seasonal (in areas that do not belong to the most popular tourist zones, it is the lowest in summer; while in resort areas, it is the highest in summer and winter). Moreover, as a rule, the occupancy during the year is even more uneven by the days of the week -it decreases on weekends, increasing on weekdays due to people who are on a business trip. It is established that the general trend, identified as a result of the studies carried out for all regions of Ukraine, is to determine the need for innovation and new partnership relations, in particular, among travel agencies and hospitality enterprises, authorities and state self-government bodies, for an effective development of regional infrastructures. This, first of all, should be realized through coop-УДК 332.48 JEL Classification: M41; L830 Кондратенко Н. О., Оболенцева Л. В. Анализ современного состояния и тенденций развития гостиничного бизнеса в регионах Украины Проведен анализ современного состояния, и установлены тенденции развития гостиничного бизнеса в регионах Украины. Отмечено, что во всех областях Украины недостаточно развиты маркетинговые средства привлечения туристов, информация о многих видах услуг в индустрии гостеприимства или недостаточная, или отсутствует, поскольку спектр услуг очень ограничен. Установлено, что загрузка гостиниц в большинстве регионов Украины является сезонной (в областях, которые не относятся к активным туристическим зонам, летом она самая низкая, в курортных же зонах -летом и зимой она самая высокая). Также загрузка гостиниц в течение года, как правило, еще неравномернее и по дням недели -на выходных она снижается, возрастая в будни за счет тех лиц, которые находятся в командировке. Установлено, что общей тенденцией, выясненной в результате проведенных исследований во всех регионах Украины, является определение необходимости внедрения инноваций и новых партнерских взаимоотношений, в частности, между турагентства-удк 332.48 JEL Classification: m41; L830 аналіз сучасного сТану Та Тенденцій розвиТку гоТельного бізнесу в регіонах україни  2019 коНдратеНко Н. о., оБолеНцева л. в. УДК 332.48 JEL Classification: M41; L830 Кондратенко Н. О., Оболенцева Л. В. Аналіз сучасного стану та тенденцій розвитку готельного бізнесу в регіонах України Проведено аналіз сучасного стану та встановлено тенденції розвитку готельного бізнесу у регіонах України. Зазначено, що в усіх областях України недостатньо розвинуті маркетингові засоби залучення туристів, інформація щодо багатьох видів послуг в індустрії гостинності або недостатня, або відсутня, оскільки спектр послуг дуже обмежений. В...

The article proposes organizational and methodical provision of financial and economic security management of the enterprise and develops a methodical approach to assessing the level of FES management. The views of various authors on the definitions «economic security» and «financial security» are summarized, and the author's vision of «financial and economic security» is provided, which should be understand as a complex system with a specific set of characteristics, aimed at ensuring the effective use of all types of resources: material, financial, labor, etc., and the prevention of internal and external threats. The basic principles of financial and economic security management of economic entities are outlined. The description of two blocks of organizational and methodical provision of the enterprise's FES is provided: organizational block and methodical block. Existing methodical approaches to assessing the level of financial and economic security of business entities are considered. It is concluded that the most appropriate is to use the methodical approach proposed by the authors, which is aimed to improve the differential approach to assessing the level of management of financial and economic security of enterprises. The essence of the method is to improve the detection of the significance degree of partial integral indicators. As a result of the conducted research, the general scheme of organizational and methodical support of financial and economic security management of the enterprise was proposed. That scheme, based on the various factors analysis that determine the state of the enterprise and tendencies of its development, demonstrates the necessary set of measures for raising the level of the enterprise's FES. It is concluded that the proposed methodical approach to assessing the level of the enterprise's FES management enables to get rid of subjective factors and to determine the aggregate value of all indicators of functional criteria of financial and economic security of economic entities.

The article examines some peculiarities of developing an adaptive financial management system at domestic enterprises. It was found out that the management and application of financial resources in a market economy is carried out through financial payments. This mechanism is based on the control over production expenses level and their divergence from socially necessary costs. It is noted that budgeting is the main basis for building an adaptive financial management system at an enterprise, which pays due regard to the impact of financial risks and the ways to avert them. Cash flow management cannot but use the scheme for behavioral modeling of the possible outcomes of the cash flows. The development of financial models for assessing and managing financial risks is part of the overall budgeting system at an enterprise. They are a fairly reliable instrument for assessing and managing the entire financial risks system at an enterprise, as they make it possible to assess different levels of risk due to different factors influencing them and to the different levels of risk controllability. To describe the relationship of financial indicators, a multifactor model is proposed, which allows a detailed study of the interdependence of features, the closeness of the relationship between variables, their subordination. It makes it possible to describe the mutual influence of internal and external factors on the total capital efficiency, to take into account changes (variations) in the parameters of this environment, the reaction of financial stability to these deviations. It is concluded that the development of an adaptive financial management system at an enterprise helps to improve the financial performance of the enterprise, provides transparency to the financial management and cash flow and allows the management to take viable solutions and create the most profitable financial plans.

The article deals with the issues of assessing the level of a construction company financial security. It is determined that the specificity of the construction enterprises activity and their diverse financial relations system require the formation of an appropriate system for certain financial interests protection against existing and potential internal and external threats, that is reflected in the approaches to the definition of "enterprise financial security". The system of an enterprise financial security is proposed and the existing methodical approaches to assessing the level of enterprise financial security are generalized. The methodical approach to assessing the level of construction company financial security on the example of JSC "Trust Zhytlobud-1" is developed, which allows to distinguish factors-indicators that influence that level, to rank them and to calculate the integral indicator of financial security, which determines its level. As a result of the assessment it was determined that Economic crisis in Ukraine 2013-2014 caused a fall in the level of JSC "Trust Zhytlobud-1" financial security, but the successful financial policy of the company management led to a substantial increase in the financial security level. The application of the proposed methodological approach to assessing the level of a construction company financial security will enable the enterprises management to respond in a timely manner to the deterioration of the economic entity financial condition as well as the negative trends that may develop in the course of the business entity's activity.

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