Комплексне аналітичне оцінювання розвитку підприємств санаторно-курортної галузі

Abstract

The trends and problems of the development of sanatorium and resort enterprises during the pandemic of the coronovirus infection Covid19 and under the conditions of hostilities in Ukraine are identified. The reasons that lead to a decrease in the occupancy rate of the bed fund of sanatoriumresort institutions and the deterioration of the efficiency of their activities have been revealed. A comprehensive analytical assessment of the development of enterprises in the sanatorium-resort industry in Khmilnyk was carried out. The change in the number of recovered people and the occupancy rate of beds in the trade union sanatorium "Khmilnyk" was determined, and a significant decrease in the population's demand for the services of the trade union sanatorium "Khmilnyk" during 2008—2023 was revealed, especially the impact of the Covid19 pandemic (149% decrease in the number of recovered people) and the full-scale Russian against Ukrainian war (decrease of those recovered by 118%). The financial results of the most powerful enterprises of the sanatorium-and resort industry in Khmilnyk were analyzed: Clinical Sanatorium "Khmilnyk" and "Berezovy Gay "Sanatorium"" LLC. A tendency to their increase during 2018—2019, loss in 2020, increase in 2021 and loss in 2022 was revealed. At the same time, a positive dynamic has been identified at "Berezovy Gay "Sanatorium"" LLC in 2022, which is due to the fact that the sanatorium pays considerable attention to the development of individual rehabilitation and recovery programs for internally displaced persons and military personnel, especially those who returned from the zone of active hostilities and de-occupied territories. A comprehensive analysis of the financial condition of enterprises of the sanatoriumresort industry in Khmilnyk was carried out according to an integral indicator that assesses solvency, business activity, profitability and financial stability. The calculated integral coefficient of the financial condition is mostly negative, with the exception of 2022 for "Berezovy Gay "Sanatorium"" LLC. The identified situation is caused by a negative coefficient of provision of own working capital, i.e. mainly there is a lack of own working capital. The results of the research emphasize the need for more active interaction between the authorities, business and the community, the scientific, tourist, sports and environmental community of the territory, business representatives and other interested parties in the development and implementation of strategies for the sanatorium and resort industry, in particular, individual rehabilitation and recovery programs for internally displaced persons persons and military personnel.