The Information and Analytical Support for Crisis Management in the Hotel and Restaurant Industry Based on the Controlling Conception

The article explores the issue of enhancing the efficiency of crisis management in hotel and restaurant enterprises through the implementation of a controlling system. It is demonstrated that, at the microeconomic level, a crisis represents a significant deterioration in an enterprise’s financial and economic condition, which, in turn, is reflected in substantial deviations of financial and economic performance indicators from the norm. It has been identified and substantiated that crisis phenomena within an enterprise manifest as a decline in the actual achievement of a triad of goals: economic potential, profitability, and solvency (liquidity) of the enterprise. It has been demonstrated that crisis management is not limited in time and is a continuous process involving both preventive and corrective measures of a strategic and operational nature to mitigate the negative impact of destabilizing factors from the external and internal environment on the triad of enterprise objectives: economic potential, profitability, and liquidity. It has been substantiated that controlling constitutes a system of information and analytical support for enterprise management. The role of operational and strategic controlling in the process of crisis management has been studied as a generator of relevant signaling information. For hospitality industry enterprises, the application of the gross profit margin indicator has been proposed to enable early detection of crisis phenomena. The appropriateness of distinguishing strategic and operational levels of crisis management within hospitality enterprises has been substantiated. The rationale and benefits of applying marginal analysis as a key controlling tool in supporting operational crisis management within an enterprise have been substantiated. It has been demonstrated that the issue of crisis management based on the controlling conception is particularly relevant for companies in the hospitality industry, as inherent characteristics of enterprises in this sector include a high share of fixed costs and seasonal fluctuations in activity levels.