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International Journal of Applied Research
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ISSN Print: 2394-7500, ISSN Online: 2394-5869, CODEN: IJARPF

IMPACT FACTOR (RJIF): 8.4

Vol. 6, Issue 5, Part B (2020)

The schemes of the identification of the factors related with the saving in the increase of the services rendered in the entities of hospitality business

The schemes of the identification of the factors related with the saving in the increase of the services rendered in the entities of hospitality business

Author(s)
Shavkat Sharipovich Boltayev
Abstract
The factors related with the increase of the efficiency of the services rendered in the entities of hospitality business, the system of factors affecting on them depending on the saving, the methods of their identification are elaborated in the article for the first time. It considers the main areas of savings, in particular, the fact that costs are lower than the established norm or plan, and ways to achieve more results with determined costs. The study found that a number of factors affect the level of cost savings. These factors were based on the following: the rate of total costs to fixed costs, the rateof fixed costs to variable costs, and the rate of variable costs to total costs (in coefficients). Ways to calculate the impact of these factors on the level of savings have been theoretically and practically substantiated. Based on the results of the analysis, ways to make management decisions were also shown.
Pages: 86-89  |  623 Views  77 Downloads


International Journal of Applied Research
How to cite this article:
Shavkat Sharipovich Boltayev. The schemes of the identification of the factors related with the saving in the increase of the services rendered in the entities of hospitality business. Int J Appl Res 2020;6(5):86-89.
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