Application of a Complex-Structural System of Indicators in Assessing the Management Efficiency of Hotel Enterprises

This article examines the application of a complex-structural system of indicators for assessing the management efficiency of hotel enterprises under conditions of economic transformation. Traditional approaches based on single financial or occupancy indicators fail to reflect the true efficiency of a hotel enterprise. To address this limitation, the study applies a multidimensional assessment system comprising seven structural components and twenty-two individual indicators, integrated into a single efficiency index (HMI). The system draws on the theoretical concepts of leading scholars (P. Drucker, A. Parasuraman, T. Ohno, R. Kaplan and D. Norton) and incorporates the Lean management waste indicator (cost intensity) as a distinctive feature. The methodology was tested on two hotel enterprises in the Andijan region for the period 2019-2025. The results demonstrate that the proposed system enables objective measurement, comparison, and classification of hotel management efficiency, revealing specific structural weaknesses that conventional methods overlook.