Abstract:
The article proposes a scientific and methodological approach, which consists in a comprehensive assessment of the resource capabilities of hospitality enterprises to transform input resources using their characteristic indicators into economic results, thus embodying the goals of the enterprise. This scientific and methodological system allows to systematically establish links between the individual elements that affect the results of economic activity, the level of their development and interaction and on this basis to justify and timely implement management decisions to improve the efficiency of economic activity of hospitality enterprises and its balance. Ensuring a balanced efficiency of economic activity of hospitality enterprises must be carried out with the help of resource opportunities that fully reflect the effective use of resources. Effective use of resources - such coordination of resources, which is formed by ensuring the effectiveness of economic activities of enterprises aimed at attracting appropriate resources and their use in the provision of hospitality services, which allows you to maximize the company's profits. It is substantiated that the highest efficiency of economic activity can be obtained with such a management system, which provides the maximum economic result under the conditions of establishing the threshold level of resource use. The threshold level of resource use is the level of resources of the enterprise at which the maximum possible profit of its economic activity is provided
