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78форму учетной системы будущего с учетом отечественных традиций и опыта развитых зарубежных стран.
Следующим этапом в развитии отечественной системы бухгалтерского учета стала разработка и принятие Плана счетов бухгалтерского учета, отразившего изменения в хозяйственном механизме страны. Причиной его подготовки явилось изменение принципиальной идеологии счетного плана, вызванное необходимостью учета внешнеэкономической деятельности в общем плане счетов; неприемлемостью ведомственного подхода к формированию такого плана; необходимостью учета как коммерческой деятельности, так и деятельности общественных организаций и даже бюджетных учреждений, кроме банковской системы [4, с. 5].
Для использования общего плана счетов было предложено создать сокращенный план счетов для небольших предприятий; разработать рабочие планы счетов отраслевых министерств, исполкомов местных Советов, предприятий. Пакет нормативных документов для использования в практической работе должен включать общий план счетов, его модификации, инструкцию по применению этих счетов, содержащую описание счетов, их корреспонденцию, порядок отражения наиболее типичных хозяйственных операций.
К концу 1991 г. с участием экспертов Центра по ТНК ООН был подготовлен новый план счетов бухгалтерского учета, который представлял собой схему регистрации и группировки фактов хозяйственной деятельности (финансовых, хозяйственных операций и др.) в бухгалтерском учете.
План счетов, утвержденный 1 ноября 1991 г., сохранил преемственность с прежним в структуре построения, наименовании и порядке кодирования счетов, но претерпел концептуальные изменения. Были устранены такие недостатки старой системы учета, как игнорирование оборота капитала, упрощенное отражение товарного кругооборота, преобладание натуралистического подхода к методике учета хозяйственных операций предприятия, отсутствие в составе объектов бухгалтерского учета некоторых видов имущества и операций, не распространенных или не существовавших в плановой
экономике, но имеющих важное значение в рыночной (валютные операции, ценные бумаги, нематериальные активы и др.).
Все изменения бухгалтерского учета были неизбежны, но начинались они очень медленно. Однако с начала 1990-х годов государственная машина была вынуждена отступить перед многочисленными предприятиями негосударственных и смешанных форм собственности. Министерство финансов СССР стало предусматривать некоторые отклонения от действующих предписаний, которые законодательно закреплялись отдельными инструкциями и письмами. С начала 1992 г. многие положения бухгалтерского учета значительно приблизились к стандартам, принятым за рубежом. Эти изменения были закреплены в новых документах, регламентирующих бухгалтерский учет в России. Таким образом, спустя многие годы бухгалтеры вернулись к истокам учета, возрождая принципы, сложившиеся до революции.
Литература
1. Васькин Ф.И., Мамкин В.С., Дышлюк Я.Д. и др. Рекомендации по нормативно-чековой системе планирования, учета и контроля затрат на сельскохозяйственных предприятиях и в строительных организациях при внутрихозяйственном расчете - М.: Совиздат, 1987.
2. Смирнов А.Д., Радаева К.М., Есин А.И., Русаков Г.К. Хозяйственный расчет в советской России [Электронный ресурс]. - URL: http://www.ussr-encyclopedia.ru/?aid=85005
3. Палий В.Ф. План счетов: некоторые проблемы перестройки // Бухгалтерский учет, № 6, 1990
4. Палий В.Ф. Новая бухгалтерская отчетность. Содержание и методика анализа // Контроллинг, № 3, 1991.
5. Письмо Минфина СССР и Госкомстата СССР от 27.02.1987 № 53/13-09 // Бухгалтерский учет, № 9, 1988, № 9.
6. Поленова С.Н. Отечественная система регулирования бухгалтерского учета в период перехода к рыночным отношениям // Международный бухгалтерский учет, № 13, 2011
THE ROLE OF MODERN INFORMATION AND COMMUNICATION TECHNOLOGIES IN THE TOURISM AND HOSPITALITY INDUSTRY MODERNIZATION
Kenzhebekov N.
Karaganda University of Kazpotrebsoyuz, candidate of economic sciences, associate professor
Mikadze L.
Karaganda University of Kazpotrebsoyuz, Master's Degree Student
ABSTRACT
The article considers the significance of modern tools of information and communication technologies in respect to the tourism and hospitality industry, to its evolution and development. It touches the history of first computer reservation system and its further influence on the sphere of tourism, uncovers advantages of information and communication technologies in tourism, and emphasizes the value of ICT from the economic perspective, including force majeure circumstances, such as COVID-19 pandemic.
Keywords: tourism, information and communication technologies, GDS, CRS, ICT in tourism, tourism and hospitality industry, reservation systems, booking systems, online tourism, travel service.
Every year the Internet occupies an increasingly important segment of the tourism and hospitality industry and modern computer technologies are actively implant into the field of tourism business, the use of which is becoming an essential condition for successful work. The average user spends 6 hours 43 minutes on the Internet every day. That is 3 minutes less than a year ago, but still more than 100 days per user per year. If you leave about 8 hours a day for sleep, this means that now we spend more than 40% of our waking hours on the Internet. Mobile phones now account for more than half of the time we spend on the Internet - 50.1%. AppAnnie claims that mobile apps now account for 10 out of every 11 minutes of mobile use, while browsing the web takes only 9% of our "mobile time." Considering the number of applications available to mobile phone owners today, this is hardly surprising. The latest GlobalWebIndex data shows that we use apps in almost every area of our life - when we are talking with friends and family, lying on the couch, managing finances, doing fitness, building romantic relationships, planning trips, choosing where to stay and eat. We live in mobile applications [1].
Rightly noted by N. Rothschild, "Who owns information, owns the world" is more relevant than ever for the tourism and hospitality sector. High speed of information processing and transmission, accuracy, reliability and efficiency determine the effectiveness of management decisions in this area. Travel industry enterprises, which can be rightfully called innovative, in most cases outpace the adoption of new technologies. The traditional business models of tourism are strongly influenced by modern advances in telecommunications, electronic marketing, data processing, giving many business opportunities [2, p.80]. Definitely, the use of ICT affects the increase in the cost of the final tourism product, but it accompanies the entire value chain of the tourism product and reflects the entire process and the availability of these services.
The role of ICT in the tourism and service industry is quite large and multifaceted. On the one hand, this is the detailing of relevant information about the service and the price for it, which ultimately affects the increase in profits and sales. On the other hand, the use of ICT leads to the elimination of traditional intermediation and promotes industrial restructuring.
ICT have a number of advantages when transmitting information for a tourist product promotion:
- Globality of coverage. The consumer and the tourist service are often at a considerable distance from each other; ICT tools can reduce the importance of this factor.
- Narrow focus of information. Promotion of a tourist destination is simultaneously aimed at potential consumers from different target groups, authorities, local residents, tourists who have already traveled to this territory. The use of ICT makes it possible to orient specific target groups by adapting communications and other elements of the campaign to specific segments.
- The consistency of work allows ignoring the hours of maximum visit or the difference in time zones when placing data.
- Flexibility largely based on the ease of entering and adjusting information, web analytics, monitoring changes from competitors and target groups.
- Use of multimedia technologies. One of the specific characteristics of a tourist service is intangibility, i.e. the inability to feel the service until the moment of consumption. The Internet, television, radio and computer technologies allow using the widest possible coverage of multimedia: video, audio, image, animation, text, 3d excursions, immersive video games, etc. All these technologies allow the most reliable presentation of a tourist service, which reduces uncertainty in its choice.
- The ability of automatic recording of information. Web analytics tools allow accurate measuring metrics that characterize the effectiveness of a marketing strategy: the number of site visitors, the level of user engagement, statistics of click-throughs, etc.
- Feedback. ICT allows establishing strong feedback with users in a convenient way on various platforms (e-mail, chat bot, callback request, comment, review, etc.).
- The ability to carry out direct sales. For a regional tourism product, this advantage is currently less relevant than for commercial travel agencies. However, the ability of direct remote selling of tourism goods and services, e.g. excursions, tickets to events or souvenirs, not only increases tourism revenues, but also allows significant saving on points of sale in the region itself.
- Availability. A significant part of ICT is available for organizations of any level, does not require special resources, specialized skills or abilities to start using;
- Relatively low cost. This advantage is of great importance precisely for the promotion of a tourist destination since unlike commercial firms the issue of financing mostly solves at the expense of limited resources of the state and local budgets. Thus, with all the specifics of a tourist destination as an object of promotion, information and communication technologies offer the widest range of opportunities at a relatively low cost of its implementation.
Information literacy of the consumer affects the fact that independently searching for an easily accessible product, he is ready to interact only with tour operators. Therefore, enterprises in the tourism and service industry have to embrace innovation in order to maintain its position in the market and, accordingly, redesign the marketing process in the organization.
By virtue of the Internet, the costs of travel service providers and the consumer himself are reduced by distributing travel products. On the one hand the Internet is a practical tool in order to provide the tourist with all the relevant information, on the other hand consumers themselves are promoting the shaping and transformation of the Internet, driving it towards economic growth and the creation of innovative and profitable ecommerce tourism.
Year by year the consumer of tourist services is becoming more demanding and impatient, and his tastes are becoming more sophisticated. The tourist does not want to wait, preferring speed to traditional service. It is necessary to engage in the development of
interactive technologies in order to open access to accurate and reliable information meeting the requirements of a modern consumer and developing an enterprise for the long term.
The most convenient way for the consumer of tourist services to choose the best option nowadays is computer reservation systems (CRS). CRS empowers the leaders of tourism and service organizations to manage the promotion and sale of their products and services in the global sense of the word.
In the sixties, there was an active increase in air transport, as it is available to people with an average income. Due to the greater information load on air carriers, it became necessary to create automated computer systems that would be engaged in booking tickets. During this period, the first CRS computer booking systems were created, which became the main tool for booking air tickets. The first systems were United Airlines' APOLLO and American Airlines' SABER. When programmers at IBM and American Airlines developed the first Saber computer system for booking tickets, many thought they were crazy. American Airlines spent $ 150 million on the creation of this system. That kind of money could buy an entire fleet of 707 aircraft [3]. Initially, the development of computer booking systems went through the installation of terminals in the offices of the airlines themselves, which significantly increased the speed and efficiency of airline personnel, improved the quality of customer service by reducing ticketing time, and reduced the number of employees involved in booking air tickets. The technical equipment of the first reservation centers was carried out by IBM, which still supplies equipment for reservation systems. After a while, the installation of booking terminals in major travel agencies began. With the creation of such systems, it became possible to reserve air tickets in real time in a matter of seconds. By 1965, the Saber system, deployed at the Briarcliff Manor data center, was fully interactive, with a reservation error rate of less than 1%. Moreover, despite the significant increase in software complexity, the overall system remained the same as it was made in the period from 1960 to 1962. It brought together more than 30,000 transport agencies, 3 million registered customers, more than 400 airlines, 50 car rental firms, 35,000 hotels, numerous travel agencies, several dozen of railway companies, ferry owners and cruise organizers. To the present time, any user of operational transaction processing systems based on a call control center remains in an unpaid debt to the programmers of the 60s.
The introduction of booking systems made it possible to significantly reduce the time for customer service and ensure online reservations, reduce the cost of the services offered, in particular, by reducing the number of employees making reservations, and increase the variety of services offered. Along with this, it became possible to implement a flexible pricing strategy, increase aircraft load, dock flights of various airlines, and optimize the formation of a route for transporting tourists by price, flight time and other tasks. Having evaluated the effectiveness of the new booking technology and the prospects for their use, airlines have signifi-
cantly expanded both the range of information presented in the booking systems and the functionality of these systems. Initially targeted at a single airline, these systems have evolved into software suites serving airline groups and providing a range of additional services for hotel reservations, train tickets, car rental, etc. The booking systems provide information not only about the availability of seats, but also general information about flights, about the types of aircraft involved, detailed descriptions of rages, as well as information about car rental offices, hotel accommodation, train tickets and other services.
The development and widespread use of computer reservation systems was carried out on the one hand by increasing the number of services provided, and on the other hand by reducing the cost of electronic booking and reservation services. The expansion of the scope of activity took place in all areas of services provided by the tourist business, including accommodation, entertainment, etc. This led to the creation of global distribution systems. In addition to the electronic service capabilities for air passenger reservations, these systems also include hotel reservations, car rental, currency exchange, booking tickets for entertainment and sports events, etc. In the practice of travel companies, these systems are naturally built into the technological chain of formation and processing of tourist information, and through the mechanism of credit cards, financial responsibility is provided when booking. GDS helps connecting with hundreds of airlines, thousands of hotels and car rentals, book tickets for rail, sea and ferry services, and secure tickets for all kinds of cultural events. The largest booking systems are Saber, Amadeus, Galileo and Worldspan (Travelport company). Almost all travel companies use the services of GDS, as this is one of the conditions for success in the tourism business [4, p.278].
The increasing interest of the average user in travel has generated a demand for do-it-yourself travel arrangements. In the middle of the 20th century, the average person could not independently organize a trip to another country, since he did not have the necessary information either about hotels or about attractions. As soon as the problem of the information vacuum was solved with the help of the development of information technologies and the emergence of a public information exchange network the interest in independently organizing one's travels has increased. People began to understand that it is possible to be a tourist without contacting a travel agency. When demand arose, online intermediaries began to appear on the market. A striking example is one of the first online booking systems, the Dutch booking.com.
A person and his activities are mostly not protected from many circumstances, first from force majeure. Therefore, the pandemic had a significant impact on the tourism sector around the world, Kazakhstan included. According to the "Turist Kamkor" foundation, 2020 was a fatal year for tour operators. Due to the COVID-19 pandemic, 30% of travel agencies in Kazakhstan were ruined; thousands of people were left without work or are on vacation without pay. Taking
into account such conditions, the percentage of independent travel has proportionally increased, in particular to the near abroad. In this regard, more than ever, the hope of travel agencies falls on online platforms in order to provide timely information, in view of the continuously changing picture of today. Of course, having overcome the pandemic, all structures will gradually recover, new proposals will most likely be made, and new developments will be used, because progress is only gaining speed every day. However, there is no doubt that any innovations in the creation of the next stage in the promotion and modernization of tourism activities will be associated precisely with information and communication technologies, which have played one of the most important roles in shaping the modern image of the tourism sector.
The President of the Republic of Kazakhstan Kassym-Zhomart Tokayev in his message dated September 1, 2020 noted: "Digitalisation is not a fashion trend, but a key instrument for achieving national competitiveness. <...> "Data" should "run", not people. <...> To simplify the public's interaction with electronic services, biometrics should be widely used at public service level and in private business. Working with "data" must reach a new level. Provision of a unified database system and its further development is one of the main challenges of the Government." [5]. The history of the emergence of information and communication technologies in tourism has given a huge leap forward in the development of this industry. At the current stage, the available ICT tools allow the tourism sector of the economy to remain in an advantageous competitive position. Today's constantly changing
world requires instant responses from all economic sectors. Recent events caused by the COVID-19 pandemic have highlighted the importance of information and communication technologies at this stage of development. In order to remain in demand in the market, the service must be transparent today. This means that it is the development of ICTs in tourism and hospitality that leaves the maximum chances for the preservation and evolution of the sphere.
References
1. Kemp S. Digital 2020: global digital overview (date of application: 02/10/2021) URL: https://datare-portal.com/reports/digital-2020-global-digital-over-view
2. Egorov E.E. Basic aspects of management development of tourism industry organizations. In the collection: Tourism and service industry: state, problems, efficiency, innovation collection of articles based on the materials of the II International Scientific and Practical Conference. 2015. p. 78-83
3. L. Goff (Lesley Goff) "Saber is taking off" // Computerworld Russia № 43 1999. M. Publishing house. "Open systems."
4. Morozov M.A, Morozova N.S. Ekonomika turizma: uchebnik. M.: Federal'noe agentstvo po tur-izmu, 2014. — 320 s
5. President of Kazakhstan Kassym-Jomart Toka-yev's State of the Nation Address "KAZAKHSTAN IN A NEW REALITY: TIME FOR ACTION", September 1, 2020. URL: https://www.akorda.kz/ru/addresses/ad-dresses_of_president/poslanie-glavy-gosudarstva-kasym-zhomarta-tokaeva-narodu-kazahstana-1 -sentyabrya-2020-g
ОЦ1НКА Р1ВНЯ БЕЗПЕКИ ЕКСПЛУАТАЦП ОСНОВНИХ ЗАСОБ1В Л1ФТОВОГО
ГОСПОДАРСТВА
Пилипенко IО.
Харювський нацюнальний ynieepcumem мкького господарства
iMeHi О.М. Бекетова XapKie, Украша
ASSESSMENT OF THE OPERATION SAFETY LEVEL OF ELEVATORS FIXED MEANS
Pylypenko I.
O.M. Beketov National University of Urban Economy in Kharkiv
Kharkiv, Ukraine
АНОТАЦ1Я
На 0CH0Bi останшх дослщжень та публшацш проведено аналiз нормативного терм^ безпечно! експлуатацп основних засобiв лiфтового господарства. Визначено його практичшсть. Дослщжена динашка витрат на техшчне обслуговування i ремонт лiфтiв. Розглянуто рекомендован строки експлуатацп деяких запасних частин. Визначено оптимальний метод розрахунку терм^ служби лiфтiв.
ABSTRACT
Based on the latest researches and publications the analysis of normative term of safe operation of the elevator economy basic means has been provided. Its practical value is determined. The dynamics of costs for elevators maintenance and repair have been studied. The recommended service life period of some spare parts has been considered. The optimal method of calculating the elevators service life has been determined.
Ключовi слова: термш безпечно! експлуатацп, основш засоби, подовження строку експлуатацп, лiф-тове господарство.
