THE DEVELOPMENT OF THE METHODOLOGICAL TOOLS FOR STRATEGIC ANALYSIS OF THE TOURISM ENTERPRISES FINANCIAL POTENTIAL
DOI:
https://doi.org/10.32070/ec.v2i42.16Keywords:
strategic analysis, financial potential, tourist enterprise, strategic area of management, external environmentAbstract
The article solves the problem of the imperfection of current operational economic analysis techniques for assessing the tourism enterprises financial potential and the necessity for the usage of strategically-oriented analytical tools. This will contribute to prudent and effective decisionmaking regarding the tourism enterprises strategic development. The aim of the article is to develop the methodological tools for the strategic analysis of the tourism enterprises financial potential based on the development of the integrated dynamic model including the determinants of the environmental direct and indirect impact. The model of the financial potential system of the enterprise is suggested, which is based on a combination of the resource concept, cybernetic and system approach, developmental theory, self-organization theory and dynamic abilities concepts, and consists of the internal contour (resource, personnel, organizational and information support), external contour (enterprise’s potential), the mechanism of resources transformation into financial results and feedback information, which provides a system homeostasis, taking into account, the influence of the environmental direct and indirect factors. The scientific and methodological approach to the strategic analysis of the internal tourism large enterprises financial potential is developed according to the additive factor model usage with integrated estimation based on a complex combination of deterministic analysis methods (concerning resource potential), nonformalized methods (regarding personnel, organizational and potential information support) and the "sum of places" method (in regard to the interpretation of the financial potential ranking score). A range of limits for the determination of the integral indicator level of the internal financial potential is defined and the rating of the tourist enterprises of the chosen strategic area of economic activity is proposed.
Downloads
References
Ансофф, И. (1989). Стратегическое управление: пер. с англ. М.: Прогресс
Богатая, И. Н. (2007). Стратегический учет и аудит: теория и практика, Научный журнал «Фундаментальные исследования», 4. URL: www.rae.ru
Бруханський, Р. Ф. (2014). Облік і аналіз у системі стратегічного менеджменту аграрного підприємництва: моногр. Тернопіль: ТНЕУ, 384 с.
Жилінська, Л. О. (2012). Основні підходи до оцінки економічного потенціалу підприємства. Економічний часопис-ХХІ, 9-10, 53-56.
Лазаришина, І. Д. (2005). Економічний аналіз в Україні: історія, методологія, практика: монографія. Рівне: НУВГП, 369 с.
Парасій-Вергуненко, І. М. (2007). Стратегічний аналіз у банках: теорія, методологія, практика: монографія. К.: КНЕУ, 360 с.
Саух, І. В. (2016). GAP-аналіз як методика формування стратегії розвитку фінансового потенціалу туристичного підприємства. Економічний часопис – ХХІ, 162(11-12), 79-83
Статистичний бюлетень «Туристична діяльність в Україні у 2015, 2016, 2017 рр. Київ. URL: http://ukrstat.gov.ua
Bromwich, M. (1990). The case for strategic management accounting: the role of accounting information for strategy in competitive markets. Accounting Organization and Society, 1, 27-46. https://doi.org/10.1016/0361-3682(90)90011-I
Camilleri, M. A. (2018). Nurturing travel and tourism enterprises for economic growth and competitiveness. Tourism and Hospitality Research, 18(1), 123–127. https://doi.org/10.1177/1467358415621947
Collis, D. J., & Montgomery, C. A. (2008). Competing on Resources. URL: https://hbr.org/2008/07/competing-on-resources
Dźwigoł, H. (2018a). Współczesne procesy badawcze w naukach o zarządzaniu. Uwarunkowania metodyczne i metodologiczne. Warszawa: Wydawnictwo Naukowe PWN. [in Polish].
Dzwigol, H., & Wolniak, R. (2018b). Controlling w procesie zarządzania chemicznym przedsiębiorstwem produkcyjnym [Controlling in the management process of a chemical industry production company]. Przemysl Chemiczny, 97(7), 1114—1116. https://doi.org/10.15199/62.2018.7.15
Dzwigol, H., & Dźwigoł-Barosz, M. (2018). Scientific Research Methodology in Management Sciences. Financial and Credit Activity: Problems of Theory and Practice, 2(25), 424-437. https://doi.org/10.18371/fcaptp.v2i25.136508
Dźwigoł, H. (2016). Modelling of restructuring process. Zeszyty Naukowe Politechniki Śląskiej, Organizacja i Zarządzanie, 99, 89-106
Dźwigoł, H. (2015a). Warsztat badawczy w naukach o zarządzaniu. Zeszyty Naukowe Politechniki Śląskiej, Organizacja i Zarządzanie, 83, 133-142.
Dźwigoł, H. (2015b). Business Management. Oxford: Alpha Science International Ltd.
Grant, R. M. (1996). Towards a knowledge-based theory of the firm. Strategic management Journal, 17(S2), 109-122. https://doi.org/10.1002/smj.4250171110
Hirschhorn, F. (2019). Reflections on the application of the Delphi method: lessons from a case in public transport research. International Journal of Social Research Methodology, 22(3), 309-322. https://doi.org/10.1080/13645579.2018.1543841.
Mintzberg, H. (1978). Patterns in Strategy Formation. Management Science, 24, 934-948. http://dx.doi.org/10.1287/mnsc.24.9.934
Miśkiewicz, R. (2009). Wykorzystanie podobieństwa struktur organizacyjnych w procesie przekształcania organizacji przedsiębiorstw [The Utilization of Organizations Structure Similarity in a Process of Company Organization Transformation Process]. Zeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej w Tarnowie, 1(12), 77-87. [in Polish]
Miśkiewicz, R. (2016). Problem oceny struktur organizacyjnych w kontekście ich podobieństwa [Assessing the Problem of Organisational Structures in the Context of Their Similarities]. Organizacja i Zarządzanie : kwartalnik naukowy, 1, 83-99. [in Polish]
Miskiewicz, R. (2017). Knowledge in the Process of Enterprise Acquisition. Progress in Economic Sciences, 4, 415-432. https://doi.org/10.14595/PES/04/029
Sanches, R. (2001). Knowledge Management and Organizational Competence. Oxford University Press: Oxford. 2001. p.153
Sourani, A., & Sohail, M. (2015). The Delphi Method: Review and Use in Construction Management Research. International Journal of Construction Education and Research, 11(1), 54-76. https://doi.org/10.1080/15578771.2014.917132
