Saukh I. Strategic Analysis of Financial Potential of a Touristic Enterprise: Theory, methodology, Organization

Українська версія

Thesis for the degree of Doctor of Science (DSc)

State registration number

0518U000025

Applicant for

Specialization

  • 08.00.09 - Бухгалтерський облік, аналіз та аудит (за видами економічної діяльності)

28-12-2017

Specialized Academic Board

Д 14.052.01

Zhytomyr Polytechnic State University

Essay

The thesis is devoted to developing theoretical, methodological and organizational principles of the strategical analysis of the financial potential of touristic enterprises and working out practical recommendations aimed at its improvement. The theoretical bases of strategic management are investigated and its postulates, prerequisites, features, principles and conceptual approaches are specified, the distinctions of the latter from corporate and strategic planning, operational management are highlighted. The scientific approaches to the interpretation of the enterprise strategy essence are systematized, the goal of corporate strategies is analyzed at various stages of management systems evolution and their characteristics are identified. The theoretical interpretation of the notion of "strategic financial resources" laid in the basis of the enterprise financial potential formation was improved. In the dissertation the term of strategic financial resources of the enterprise means enterprise-specific financial assets that meet the criteria of heterogeneity, complementarity, uniqueness, the ability to generate future rents and act as a source of providing competitive advantages in the long-term.

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