Mustetsa I. Fixed Assets Physical Count and Analysis in the Accommodation Properties

The thesis investigates peculiarities of accommodation properties operation that affect the methodology and organization of fixed assets physical count and analysis. Theoretical approaches to the interpretation and classification of fixed assets in accommodation properties as objects of physical count and methodological management tools are generalized. Characteristic features of hotel fixed assets throughout their life cycle as priority for their effective use in accordance with international and national service quality standards are defined. Methodological approaches to fixed assets physical count in the accommodation properties through the invented sub-count system were improved. On the basis of primary documents developed in the thesis, organization of physical count of fixed assets inflow, operation and disposal taking into consideration hotel features, was improved. Criteria of influence on the hotel fixed assets beneficial usage (exploitation) periods, which helped to propose methodological and organizational approaches to fixed assets reproduction and creation of costs budgets for renovation purposes, were identified. The methods of analysis of fixed assets exploitation circumstances and effectiveness in accommodation properties were examined, a comprehensive multifaceted multiplicative model for evaluating fixed assets reproductive processes considering hotel specifics was offered. The algorithm for determining the overall perception coefficient of the hotel fixed assets quality elements was developed. The scheme for hotel exploitation capacity assessment in order to predict hotel rooms' utilization ratio was invented.