ФОРМУВАННЯ ЗАСАД УПРАВЛІННЯ ДОХОДАМИ ТА ВИТРАТАМИ МИСЛИВСЬКИХ ГОСПОДАРСТВ

Abstract

Formulation of the problem. The article is devoted to the study of the problems of management of expenses and incomes of hunting farms. The topicality of the research topic is due to the difficult financial situation of enterprises in the industry. The aim of the research is to establish the basic principles of the formation of income and expenses of hunting farms. The object of the research is a set of factors that affect the efficiency indicators and costs of enterprises. Methods used in the research: analysis and synthesis, grouping, observation and comparison, empirical and hypothetical-deductive. Hypothesis: a complex approach to the formation of the principles of improving the management of income and expenses of hunting enterprises will allow to ensure effective activity and sustainable development. Presenting main material. Ensuring a balance between hunting and conservation of natural resources is a key task for the further development of hunting. formation of expenses and income of hunting enterprises is the basis of any economic activity. expenditure is a supporting aspect of activity and is an important task for practitioners and scientists. The proposed comprehensive approach to the formation of the principles of income and expense management consists of budgeting, systematic analysis of expenses, inventory control, monitoring of activity indicators, income diversification, and marketing. It should create a basis for effective management of income and expenses of hunting enterprises. Originality and practical significance of the research. The presented approach is a promising management strategy. It should create conditions for financial and ecological stability, balance of costs and income of hunting farms. Conclusions and prospects significance of the research. Ensuring a balance between hunting and conservation of natural resources is a key task for the further development of hunting, therefore the issue of cost and income formation is the basis of their activity. Prospective for further development are the issues of ensuring effective management of costs and revenues of hunting farms as objects of tourist business.