Abstract
In modern conditions of crisis phenomena, there is a need to transition to sustainable functioning of enterprises. The effectiveness and sustainability of their activities is ensured by the formation of structures in which each element performs certain functions and tasks in order to achieve the set goals. Achieving the target results requires analysis and evaluation of system elements, setting the necessary parameters, structuring them in the given direction of development according to the established methodology. The purpose of the article is to determine the differentiated and integrated impact of operating costs on the efficiency of enterprises, the formation of a decomposed model of sustainable economic development of enterprises in the hotel and restaurant business. In the research process, general scientific and special methods were used, including correlation-regression, statistical, decomposition analysis, methods of economic-mathematical modeling. The article proposes systemic and system and loss approaches, aimed at the formation of target functions of individual types of activities and business processes of hotel and restaurant business enterprises to ensure the selection of optimal development options and increase the efficiency of operational activities. This made it possible to assess and forecast the features of the component (differentiated) and integrated interaction of processes and their elements on the intermediate and final results of operational activities. Based on the results of the analysis, a decomposition model of the sustainable economic development of enterprises in the hotel and restaurant sector was created, which allows assessing the step-by-step effect of individual economic factors and their combination on the reduction of resource costs, the progressive development of their potential based on certain types of capital investments. This ensures the renewal of the material and technical base, the use of reserves of available resources, the improvement of the efficiency of the operational activities of enterprises, and, therefore, their sustainable economic development. The created model makes it possible to establish trends in economic growth and development of business processes, assess the potential of resources and forecast the results of activities based on decomposition analysis.
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