Manachinska Y. Accounting and analysis of the financial results' activities of the hotel economy enterprises

In this dissertation it was studied the modern development tendencies of the native market's hotel service under the conditions of the integration process. It was generalized the approaches of the essence defining financial results of the hotel service enterprises and its economic content. The practical recommendations as for the improving of the effective economic analysis of the profitableness of the hotel services' realization partly in its spending succession, basing on cumulative maps, which are based on the standard meaning of the explored indices (vector of purpose) and they give the possibility of using the protractor-KUSUM and truncated V-mask to implement the valuation of their deviation level from the investigation parameters. It was offered the systemic approach for the accounting annalistic ensuring, basing on using of the Markov's chains methods during the construction projected form of the financial results account. It'll enable to broaden the prediction as for some time steps and without the violation concept of regularity.