Evaluation of incomes and expenses of the specialized accommodation facilities establishments of Odessa region

Gаnna Buslayeva
Senior lecturer, Department of Accounting, Analysis and Audit, Odessa National I. I. Mechnikov University, E-mail:pavana@mail.ru

Cite this article:

Buslayeva, G. (2015), Evaluation of incomes and expenses of the specialized accommodation facilities establishments of Odessa region. Ed.: M. Zveryakov (ed.-in-ch.) and others [Otsinka dokhodiv tа vytrat spetsializovanykh zasobiv rozmishchuvannia Odeskoi oblasti; za red.: М. I. Zveriakova (gol. red.) ta in.], Socio-economic research bulletin (ISSN 2313-4569), Odessa National Economic University, Odessa, Issue 3, No. 58, pp. 89–95.

Abstract

An analysis of income and expenditure activities of enterprises recreational complex of the Odessa region and the identification of trends of their formation are presented in the article. In 2012–2014 revenues of the spa complex enterprises of Odessa region increased from USD 369.5 million in 2012 to USD 391.7 million in 2014, that is by UAH 22.2 million. The main share of recreational enterprises expenses – legal entities in 2014 accounted for material costs (50.2%). The analysis will develop a package of measures to address the obstacles to the development of the recreation sector and to ensure the effectiveness of the sanatorium-resort enterprises.

Keywords

sanatorium sphere; companies resort facilities; collective means of accommodation; specialized accommodation facilities; economic analysis; earnings; costs; cost elements.

JEL classification: L830

UD classification: 725.515 (477.74)

References

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