External and internal risks impact on accommodation and food services sector of Latvia | Ārējo un iekšējo risku ietekme uz Latvijas izmitināšanas un ēdināšanas pakalpojumu nozari

Latvian. Darba mērķis ir pētīt ārējo un iekšējo risku ietekmi uz Latvijas izmitināšanas un ēdināšanas pakalpojumu nozari. Darbā ir izmantotas zinātniskās pētījuma metodes - analīzes, sintēzes, komercsabiedrību ekonomiskās analīzes, speciālo koeficientu un risku ranžēšanas. Autores ir pētījušas Latvijas izmitināšanas un ēdināšanas pakalpojumu nozares komercsabiedrību vidējos finanšu rādītājus. Ir izveidota Latvijas izmitināšanas un ēdināšanas pakalpojumu nozares ekonomisko, finanšu, izmitināšanas un ēdināšanas pakalpojumu tehnoloģisko procesu risku klasifikācija.

English. Target of the work is to study external and internal risks impact on Latvia’s accommodation and food services sector. In the work are used scientific research methods – economic analysis method of enterprises, the special coefficient method and the risk ranking method. The authors had studied average financial indexes of the Latvia’s accommodation and food services sector enterprises. The authors have assessed risks by using the special coefficient method. The risks assessment by using the special coefficient method demonstrates that Latvia’s accommodation and food services sector risks dynamic had increased in the period from year 2006 to year 2009. The authors have classified risks by the public relation’s field - the economic risk and have classified risks by type of commercial activity - the financial risk. The authors have classified risks by fields of origin - external and internal risks. The economic risks are external risks, but the financial risks are external and internal risks. The authors have created the accommodation (hotel) and food services technological process flow map and have carried out a survey of the most important risk factors in the stages of the technological process. The authors have created the algorithm of identification, classification and assessment of the accommodation (hotel) and food services sector enterprises’ risks. The major risks of the accommodation (hotel) and food services’ technological process are the risk of security’s system, the risk of consumer’s payment and the risk of accounting. From year 2010 till year 2011 the major economic risks are the risk of legislative changes, the risk of increment of taxes, the risk of demand’s instability, the risk of reduction in consumer’s solvency and the risk of damage to reputation. The major financial risks are the risk of insolvency (bankruptcy), risk of financial instability, the risk of monetary, the risk of unpaid credit and the risk of liquidity. The authors have created external and internal risks ranking by their effect on the Latvia’s accommodation and food services sector enterprises’ development. Enterprises can use the authors created algorithm of identification, classification and assessment of the risks to produce their own risk management systems.