Article
Article name The innovations support mechanism implemented by the tourist companies in the conditions of tourist and recreational clusters formation
Authors
Bibliographic description Shakhbanova Z. Support mechanism of innovations implementation by enterprises of tourism sphere in conditions of touristic-recreational clusters formation // Transbaikal State University Journal, 2017, vol. 23, no. 10, pp. 128-138. DOI: 10.21209/2227-9245-2017-23-10-128-138.
Category Economics
DOI 338
DOI 10.21209/2227-9245-2017-23-10-128-138
Article type Original article
Annotation The urgency of the work is conditioned by the formation and development of a tourist cluster on the territory of the Republic of Dagestan. The analysis of financial and economic activity of the largest tourist company of the region «Jaga» with the allocation of an innovative component was carried out. A mechanism for categorizing innovation-oriented tourism enterprises is proposed by assessing the financial and economic activities of a travel agency with the allocation of innovation costs for the subsequent inclusion of the enterprise in the state support system. A detailed analysis of the report on the financial results of the travel agency and the categories of costs for innovation, which are determined in the amount of a percentage of total costs of the enterprise. It is noted that the research process included three interrelated stages, each of which implied the existence of a specific goal and objectives. At the first stage, the author reveals the mechanism for creating a tourist cluster in the region and identifies the features of accounting for the costs of enterprise innovation. At the second stage, a correlation analysis of the financial and economic activities of the largest tour operator of the Republic of Dagestan “Jaga” for the period 2012-2016 was carried out. The estimation of variable factors is carried out and their multicollinearity is determined. At the third stage, the regression equation was constructed, the forecasted growth schedule of the “Jaga” touristic profit taking into account the increase in the cost of innovation for the period up to 2025 is proposed. The dependence of innovation costs on the net profit of the enterprise in dynamics over a certain period of time is determined. It is established that the practical significance of the study is that the proposed mechanism for categorizing tourism enterprises on the basis of correlation and regression analysis can be introduced by the Ministry of Tourism and Folk Art Crafts of the Republic of Dagestan when identifying residents of special economic zones of a tourist-recreational type
Key words tourism; regional economy; innovations; tourist cluster; tour operator; correlation; regression; accounting; multicollinearity; Republic of Dagestan
Article information
References 1. Informatsiya Minfina RF № PZ-8/20II «O formirovanii v buhgalterskom uchete i raskrytii v buhgalterskoy otchetnosti organizatsii informatsii ob innovatsiyah i modernizatsiiproizvodstva» (Information of the Ministry of Finance of the Russian Federation No. PZ-8/2011 “On the formation in the accounting records and discIosure in the financiaI statements of the organization of information on innovations and modernization of production”). Available at: http://www.garant.ru/products/ipo/prime/doc/70034102 (Date of access: 12.09.2017) . 2. Malyshev E. A., Makarova I. V., Petrov A. P. Vestn. Zabaykal. Gos. Un-ta. (TransbaikaI State University Journal), 2013, no. 7, pp. 111 — 119. 3. Neelova N. V. Mezhdunarodny buhgalterskiy uchet (International Accounting), 2014, no. 33, pp. 43—54. 4. Otchet o deyatelnosti Ministerstva po turizmu i NHP RD za 2016 god (Report on the activities of the Ministry of Tourism and NFP RD for 2016). Available at: http://www.dagtourism.com/fiIe/download/2533 (Date of access: 12.11.2017) 5. Prikaz Goskomsporta RF ot 04.12.1998 g. № 402 «Ob utverzhdenii Metodicheskih rekomendatsiy po planirovaniyu, uchetu i kalkulirovaniyu sebestoimosti turistskogo produkta i formirovaniyu finansovyh rezultatov u organizatsiy, zanimayushhihsya turistskoy deyatelnostiyu» (Order of the State Committee of Russian Federation of 04.12.1998 № 402 “On approval of the Methodological recommendations on planning, accounting and calculation of the cost of a tourist product and formation of financial results from organizations engaged in tourism activities”). Available at: http://www.consultant.ru/document/cons_doc_LAW_25803 (Date of access: 15.09.2017). 6. Pronkina N. V., Nazarenko E. A. Problema ucheta zatrat na innovatsii v kontekste buhgalterskogo ucheta (The problem of accounting for innovation costs in the context of accounting). Available at: http://www. rusnauka.com/29_DWS_2009/Economics/53719.doc.htm (Date of access: 12.10.2017) 7. Turisticheskayafirma «Dzhaga» (Tourism firm «Jaga»). Available at: http://www.djaga-tur.ru (Date of access: 12.10.2017). 8. Sharapova V.M., Yurinskaya Yu. A. Nauka i sovremennost (Science and reality), 2016, no. 46, pp. 123-127. 9. José F. Perles-Ribes, Isabel Rodríguez-Sánchez. Ana B. Ramón Rodríguez. Innovative tourism clusters: myth or reality? Empirical evidence from Benidorm (Innovative tourism clusters: myth or reality? Empirical evidence from Benidorm). Available at: http://www.citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.960 .2824&rep=rep1&type=pdf (Date of access: 12.10.2017). 10. Oslo Manual: Guidelines for Collecting and Interpreting Innovation Data, 3rd Edition (Oslo Manual: Guidelines for Collecting and Interpreting Innovation Data, 3rd Edition). Available at: http://www.oecd.org/ science/inno/2367580.pdf (Date of access: 12.10.2017).
Full articleThe innovations support mechanism implemented by the tourist companies in the conditions of tourist and recreational clusters formation