Trade, service, food industry Trade, service, food industry Торговля, сервис, индустрия питания / Trade, service, food industry 2782-2214 44242 10.17516/2782-2214-0018 Маркетинг и менеджмент Marketing and management Маркетинг и менеджмент A NEW LOOK AT THE SYSTEM OF BALANCED INDICATORS (IN RELATION TO THE BUSINESS ENTITIES OF THE HOSPITALITY INDUSTRY) НОВЫЙ ВЗГЛЯД НА СИСТЕМУ СБАЛАНСИРОВАННЫХ ПОКАЗАТЕЛЕЙ (ПРИМЕНИТЕЛЬНО К БИЗНЕС-СУБЪЕКТАМ ИНДУСТРИИ ГОСТЕПРИИМСТВА) https://orcid.org/0000-0002-2286-8201 Максименко Ирина Анатольевна Maksimenko Irina Anatol'evna iriva16@mail.ru Чаплина Альбина Николаевна Chaplina Albina Nikolaevna

доктор экономических наук;

doctor of economic sciences;

 Здрестова-Захаренкова Светлана Викторовна Zdrestova-Zakharenkova Svetlana Victorovna

кандидат экономических наук;

candidate of economic sciences;

 Сибирский федеральный университет (Россия, Красноярск) Россия Siberian Federal University (Russia, Krasnoyarsk) Russian Federation ФГАОУ ВО "Сибирский федеральный университет" Красноярск Россия Siberian Federal University Krasnoyarsk Russian Federation ФГАОУ ВО Сибирский Федеральный Университет Красноярск Россия Siberian Federal University Krasnoyarsk Russian Federation 1 2 187 200 https://tsfi-mag.ru/en/nauka/article/44242/view

В настоящее время бизнес-субъекты индустрии гостеприимства, находясь в условиях постпандемийного сжатия рынка, стремятся обеспечить своё выживание, трансформируя собственные бизнес-модели. Процесс любых стратегических преобразований должен сопровождаться измерением их эффективности. Традиционными показателями эффективности в индустрии гостеприимства являются финансовые аспекты, такие как чистая прибыль, рентабельность инвестиций, рентабельность активов. Однако фокус на финансы серьезно ограничивает возможности распознавания нематериальных факторов. Поэтому Роберт Каплан и Дэвид Нортон разработали инструмент стратегического управления, называемый системой сбалансированных показателей (BSC). BSC позволяет бизнес-субъектам визуализировать миссию, видение и стратегию во всеобъемлющий набор показателей эффективности и обеспечить основу для стратегического измерения и управления. Это становится возможным вследствие того, что BSC дополняет традиционные финансовые показатели другими тремя ключевыми бизнес-перспективами, которые целесообразно использовать для оценки эффективности: клиенты, внутренние бизнес-процессы, обучение и рост. Однако, спустя три десятилетия после исследований Нортона и Каплана, их модель требует доработки с учетом современных реалий как экономики в целом, так и индустрии гостеприимства в частности. Предлагаемая в данной работе стратегическая карта сбалансированных показателей формируется в двух измерениях. В первом из них представлены четыре тематические области (дополненные классические перспективы BSC), составляющие основу карты: финансовая перспектива с точки зрения затратной составляющей; клиентская перспектива с точки зрения онлайн-репутации; перспектива бизнес-процессов с точки зрения внедрения инноваций; перспектива обучения и роста с точки зрения сотрудников. Во втором измерении каждая из этих перспектив конкретизируется через призму интересов четырех различных заинтересованных сторон: менеджеров, партнеров по бизнесу, гостей и академических экспертов в индустрии гостеприимства. В результате структура стратегической карты показателей эффективности в индустрии гостеприимства охватывает двумерную панораму: одну в тематическом измерении, другую – с точки зрения различных стейкхолдеров.

Currently, business entities of the hospitality industry, being in the conditions of post-pandemic market compression, strive to ensure their survival by transforming their own business models. The process of any strategic transformation should be accompanied by a measurement of its effectiveness. Traditional performance indicators in the hospitality industry are financial aspects, such as net income, return on investment, and return on assets. However, the focus on finance seriously limits the ability to recognize intangible factors. So, Professors Robert Kaplan and David Norton developed a strategic management tool called the Balanced Scorecard (BSC). BSC enables business entities to visualize mission, vision, and strategy into a comprehensive set of performance indicators and provide a framework for strategic measurement and management. This is made possible by the fact that BSC complements traditional financial indicators with other three key business perspectives that are useful for evaluating performance: customers, internal business processes, training, and growth. However, three decades after the research of Norton and Kaplan, their model needs to be improved taking into account the current realities, both the economy in general and the hospitality industry in particular. The strategic map of balanced indicators proposed in this paper is formed in two dimensions. The first of them presents four thematic areas (supplemented by the classic BSC perspectives) that form the basis of the map: the financial perspective in terms of the cost component; the customer perspective in terms of online reputation; the perspective of business processes from the point of view of innovation; the perspective of training and growth from the point of view of employees. In the second dimension, each of these perspectives is concretized through the interests of four different stakeholders: managers, business partners, guests, and academic experts in the hospitality industry. As a result, the structure of the strategic map of performance indicators in the hospitality industry covers a two-dimensional panorama – one in the thematic dimension, the other from the point of view of various stakeholders.

 сбалансированная система показателей ключевые показатели эффективности перспектива «финансы» перспектива «клиенты» перспектива «бизнес-процессы» перспектива «обучение и рост» индустрия гостеприимства стратегическое управление balanced scorecard key performance indicators perspective «finance» perspective «customers» perspective «business processes» perspective «training and growth» hospitality industry strategic management

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