ЗАБЕЗПЕЧЕННЯ УПРАВЛІННЯ СТАЛИМ РОЗВИТКОМ ПІДПРИЄМСТВА: ОБЛІК ВИТРАТ, ЯКІСТЬ, КРИТЕРІЇ ОЦІНКИ

The approaches to the essence of the concept of "sustainable development" were studied and the concept of "sustainable development of tourism and hospitality enterprises" was formulated, which is the result of systemic social, environmental, and economic transformations based on the implementation of innovative solutions in key business processes of enterprises and aimed at economical use, preservation of the natural environment, creation of opportunities and achievement of a high quality of life for people, including by ensuring access to quality services. The focus is on the need to ecologize the activities of tourism and hospitality enterprises, which will contribute to increasing financial indicators and competitiveness by attracting an additional number of guests interested in environmental issues and sustainability. An ecosystem for implementing sustainability principles in the activities of hospitality enterprises should be created in Ukraine. A systematic approach to environmental management should be introduced at tourism and hospitality enterprises, taking into account the requirements of ISO 14000 standards. Environmental management of an enterprise requires accounting, analysis, and control of costs for carrying out environmental measures by responsibility centers. It has been proven that ensuring the compliance of tourism and hospitality enterprises with the principles of sustainability should be comprehensive. The groups of criteria for assessing the compliance of the accommodation facility with the principles of sustainability have been improved by a group of criteria that characterize the creation and observance by the hotel enterprise of institutional foundations for ensuring environmental safety, and a group of criteria that characterize the conditions for ensuring the barrier-free nature of hotel and restaurant enterprises, their participation in the implementation of inclusive practices with the provision of high-quality service processes..