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The purpose of the research. The purpose of this paper is the determination based on the method of system analysis of reserves of economic development of the enterprises of hotel and restaurant services by constructing multiple regression models of industrial and commercial activities and calculation on the basis of factors that characterize development reserves resource potentials and directions of growth of efficiency of business entities. Methodology. The methodology is based on the fundamentals of business Economics, econometrics, mathematical statistics, and publications of domestic and foreign scientists on the problems of economic development of enterprises. To identify, assess and substantiate the results of the study used methods of theoretical justification, grouping, economic-mathematical modeling, factorial, statistical, stochastic, correlation and regression analysis, etc. Results. In the work on the basis of the objective function the model of multiple regression of industrial and commercial activities, which mathematically described the communication patterns and quantitative relationships of its elements (factors or input intensities), defined a differentiated and integrated the impact of costs of operating activities on the profitability of hotel and restaurant management. By calculating βKi-coefficients set share changes standard deviation values of the resultant variable due to changes in relevant economic indicators regression equation on the value of its standard deviation. According to the calculated βKicoefficients that characterize the degree of a variation factor parameter defined by reserves economic development and possibilities of improving the productive performance of enterprises, as reflected in economic and mathematical models. It is proved that the increase in the costs of labor resource development and administrative expenses increases the level of income of the enterprise, and the increase of material costs and expenses on the basic production funds have a negative impact on the efficiency of functioning and, consequently, the development of economic entities. It has also been found that the largest reserves for raising the income level of the hotel and restaurant business are laid down in the cost of OVF and administrative and marketing activities. Practical meaning. The proposed research method-ology was used in forecasting and planning the results of the enterprises. The prospects for further research are to identify trends and to form an effective mechanism for sustainable economic development of hotel and restaurant businesses.

Study of economic development reserves of the hotel enterprises and restaurant industry under the systems analysis method