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Abstract -------------------------------------------------------------------------------------------------7
---------------------------------------------------------------------------------------------------8
:------------------------------------------------------------------------------------------------9
I.

--------------------------------------------------9

I.1. ------------------------11
I.2. ()-------------------------------12
I.3. ----------------------------------------------------------------12
I:

1.
2.
3.
4.

------------------------------------13
-------------------------------------------------------14
--------------------------------------------------------------------17
---------------------------------------------------------------------------------------18
4.1.

--------------------------------------------------------------------------22

5.
6.
7.
8.
9.

---------------------------------------------------------------------------23
------------------------------------------------25
--------------------------------------------------26
---------------------------------------------------------29
---------------------------------------------------------------------------------------31
9.1.

-----------------------------------------------------------------31
9.2.

--------------------------------------------------------32

10. ------------------------------------------------34
11. ------------------------------------------------------------------------35
11.1.

All inclusive --------------------------------------------------------------------38

3

11.1.1. All-inclusive SWOT --40

11.1.2. All-inclusive ---------------42
11.2. -------------------------42
11.2.1. ----------------------------------------------------------42
11.3. -------------------------------------------------------------------------------45
12.
1995 ------------------------------------------------------------45
12.1. o
---------------------------------------------------------------------------------------------------- 45
12.1.1.
- --------------------------------------------------------47
13. ----------------------------------------50
13.1.
-----------------------------------------------------50
14. ---------------------------------51
15.
-------------------------------------------------------------------------------------------------53
:----------------------------------------------------------------------------------------54
1. ------------------------------------------------54
II:
-
1. ------------54
2. -----------------------------------------------------55
3.
---------------------------------------------------------------------------------57
4. ------------------------------------------------------58
4.1.

-------------------------------------------------------------59
4.2.

---------------------------------------60

5. -----------------------61
4

6. ----------------64
7. --------------------------------------70
8.
--------------------------------------------------------------------72
8.1.

--------------------------------------------------------------------73
8.2.

-------------------------------------------------------------74
8.3.

----------------74
8.4.

---76

9. ---------77
10. ------79
11. ---------------------------------82
12.
---------------------------------------83
13. ---------------------85
14.
------------------------------------------------------------------------------------------------------87
15. ------------------------------------------87
III:

1.
-------------------------------------------------------------------92
2. --------------------98
2.1.

-----------------------------------------------98
2.2.

----------------------------------------105

3. -------------------------------------------106
4. ------------------111
----------------------------------------------------------------------117
5

---------------------------------------------------------------------119
On line --------------------------------------------------------------------------120
-------------------------------------------------------------------------------------122

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ABSTRACT
The theme of the master work stems from the perceived need to show the ambiguities related to
quality management in tourism - catering companies, as well as modern management techniques
of controlling, which is under-represented in the Macedonian enterprises, but it grows with the
growing complexity and dynamics in the modern business processes, thus a need for controlling
such professional management support. Nowadays, working with Controlling as a philosophy of
thinking and working, practically becomes an untrained part in the work of an individual
company or a hotel. More attention is given to the dynamic branches, where developmental
changes are permanent and sudden, which shortens the life of the product, or has a major
technological change. Controlling the companies has brought a new way of thinking and
working.
Also, the work shows the use of Information and Communication Technologies to work with the
company in tourist - catering service, because investing in modern technology makes the survival
of the enterprise market. Successful catering business is based on its positioning, starting from
the top and finishing with the final consumers. The need to explore consumers, to analyze their
behavior, to see what services they prefer at certain period of their life, when and how to use
those services and finally, how to create a loyal customer which the company will carry
satisfactory profitability long term and so on. Whether it is a process of buying a product in the
supermarket, or the process of deciding on the use of some kind of bank, insurance or other type
of service, the client appears in the process as a complex person who is affected by numerous
factors.
KEY WORDS Management, manager, controlling, hospitality, tourism, hospitality, human
resources, culture.

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ugostitelstvo ,Ohrid, 2010
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6 https://www.google.com/search?q=thomas+cook&biw

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8 Avramoski ,Hotelierstvo-organizacija i tehnika na rabotenje, Fakultet za turizam i ugostitelstvo,
Ohrid, 2010
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br.16,2006
10 Kapacitetite na ugostitelstvoto vo Republika Makedonija, 2008, DZS na RM, Skopje, 2009

11Mukinovic,Lj.Sovremen leksikon na stranski zborovi i izrazi, Nasa kniga, Skopje,1990

12 Cickovski, A.Organizacija i tehnika na restoranskoto rabotenje, FTU, Ohrid, 1996

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2008 12,8 (
9% ), 935.000
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.Peter Duck. Subway 85 27.000
, 150.000 .
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McDonalds - Dic Mac McDonald

. 1940 McDonalds 21
. 1968 1000 ,
31.000;

..1.3. McDonalds16
Pizza Hut 1958 Dan Frank Carney
, . Pizza Hut

14 Goeldner, C., Ritchie, B., Tourism: principles, practices, philosophies, John Wiley & Sons, Inc., 2009

15 http://metro-portal.hr/9-najuspjesnijih-lanaca-brze-hrane/35919

16 http://www.express.co.uk/expressyourself/162787/McDonald-s-More-powerful-than-ever

21

22

12.500 100 ,
140.000 . 5,3
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Burger King James McLamore David Edgerton 1954

, , , . McDonalds,
Burger King 11.000 65 .
11,2 , 340.000 ,
11 ;
KFC (Kentacky Fried Chicken) 1930 KFC Harland
Sandlers .
Sandlers 11 ,
Louisville, . 10.3 ,
80 , 11.000 750.000
;

Wendy`s 1970 Dave Thomas

,
. Wendy`s 3.7 ,
9.000, 58.000 ;

Domino`s Pizza 1960 Tom James Monaghan

- DomiNick`s . Domino`s Pizza
8.000 50
. , 140.000 ,
1.4 ;

Taco Bell Glen Bell 1962 ,

. 1969 Taco Bell .
2001 , Taco Bell ,
1.8 . 143.000 ,
6000;

Arby`s 1964 . , Raffel

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3500, 1.8 .

4.1.

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17 http://www.buro247.hr/lifestyle/prijedlozi/13314.html

18 http://www.luxlife.rs/lifestyle/restorani/najekskluzivniji-restorani-na-svetu

23

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20 Martinoska S.Restoranski menagment, FTU, Ohrid, 2009

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21 Martinoska S.Restoranski menagment, FTU, Ohrid, 2009

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24 Zakon za turisticka dejnost (Sl.vesnik na RM, br.62/2004 i 89/2008)
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25 Prija, D. Standardi u turistickom ugostiteljstvu Sibenik, 2013
34

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26 Avramoski M.Hotelierstvo organizacija I tehnika na rabotenje,Fakultet za turizam I ugostitelstvo Ohrid,
2010g.

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28 Prija, D. Standardi u turistickom ugostiteljstvu Sibenik, 2013

36

37

(airport hotels);
(resort hotels);
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All inclusive . 29
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31 Prija,D. Standardi u turistickom ugostiteljstvu Sibenik, 2013

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32 Prija,D. Standardi u turistickom ugostiteljstvu Sibenik, 2013
43

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Extended Stay America
Cicus Circus
Cap Star hotel Company
Tokyu Hotel Group
Prince Hotels Inc.
Bristol Hotels&Resorts
Red Roof Ins.
La Quinta Inns.
Richfield Hosp.Services
Societe di Louvre

19513
21694
22267
22352
24297
24877
26304
28800
29661
34772
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33 Prija,D. Standardi u turistickom ugostiteljstvu Sibenik, 2013

44

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259
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120
591

45

Club Mediterranee SA
Interstate Hotels Corporation
Forte Hotels
Sol Melia
Hilton International
Patriot American Hosp.Corp.
Hyatt Hotels
Carlson Hospitallity
Hilton Hotels Corporation
Promus Hotel Corporation
Star wood Hotels&Resorts
Accor
Marriot International
Choice Hotels International
Best Western International
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Cendat Corporation

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260
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165
241
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34 Prija,D. Standardi u turistickom ugostiteljstvu Sibenik, 2013
45

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Bardessono,
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36 Buntaseski,B.Zadovolstvata I nezadovolstvata na turistite, Ohrid,2004

37Buntaseski,B.Zadovolstvata I nezadovolstvata na turistite, Ohrid,2004

38 Buntaseski,B.Zadovolstvata I nezadovolstvata na turistite, Ohrid,2004

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41 Osmanagic-Bedenik,N., Kontroling:abeceda poslovnog uspjeha, Skolska knjiga, Zagreb, 2004
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43 Osmanagic-Bedenik.N, Kontroling:abeceda poslovnog uspjeha, Skolska knjiga, Zagreb, 2004
57

58

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1007.

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1008.

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1009.

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.
.
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1011.
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1013.
1014.

124

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3.

1.

19.
22.
50. 1.

21.

25. 1.

2.

(ROI Return of
investments) =

3.

4.

5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.

51.

26.

52.
53. =
54.

27. . . .
28.
29.
30.
31.
32.
33.
2

55.
56. 107.589.747
57.
58.
35.843.907

60. = 3,00 x 100 = 300,00 %

61.
62.
63. 2.
64.
65.
66. ..-
67.
68.
=
69.
70. 107.589.747 5.046.145
71.

35. 32.791.512
36.
37. 327.817.018+325.765.933
=

38.
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40.
41. 32.791.512
42.
43.

326 791.475

59.

34.

17.
18.

44.
45. = 0,100 x100 = 10 %
125

23.
75. 1.
76.
77.
78.

79.
80. 35.843.907
81. =
82. 436.122.375
83.
84. = 0,0822 x 100 = 8,22%
85.
86.
87.
88. 2. =
89.
90.
91.
92. =
93.
94. 400.278.468
95.
96. 436.122.375 =
97.
98. 0,92 x 100 = 92,00%
99.

126

46.
47.
48.

72. 35.843.907
73.
74. = 2,861x 100 = 286,1%
49.

126

100.

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102.

133.
103.

2.
(
()
)

104.

3.
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=

136.
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105.
106.

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138.

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108. .
109. =
110.

139.
140.

=
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+1.539.753

141.
142.

111.
151.167.977
112.
=
113. 327.817.018+325.765.933

144.

=
22,30 x 100 =
2230,00%

151.167.977
=0,463 x 100
=
326.791.475

117.
46,3%

118.
119.
120. 3.
121.
(, )

122.
123.

1.539.735

143.

:2

114.
115.
116.

134.
135.

..
127

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.

124.
125.

126.
127.

128.

327.817.018

129.

130.

325.765.933

131.
132.

= 1,0063 x 100 = 100,63%

145.

128

129

146.

. 3.8. :

147.
148.
149.
150.
151.
152.
153.
154.
155.
156.
157.
158.
159.
160.
161.

162.
163.
164.

209.
210.
211.

1.
ROI Return of
investments) =

1.
. =

212.

165.
166.

213.

. .
.
167.
.

168.
169.

214.
215.

216.
217.

=
62.491.339

218.
219.

170.
171.19.471.660

94.007.250

172.= 803.081.437+786.768.459
173. 2
174.
175.= 19.471.660
176.
794.924.948 =
177.
178. 0,0245 x100 = 2.45%
179.
180. 2. (.

220.
221.

= 0,665 x 100 =66,50

%

222.
223.
224. 2.
225.
226.
227. ..-
228.
=

() .)

229.

181.
182.

230.

=
129

236.
237.
238.

1.
=

239.
240.
241.
242.
243. = 94.007.250
244.
245. 868.295.836
246.
247. = 0,11 x 100 = 11,00 %
248.
249.
250.
251.
252. 2. =
253.
254.
255.
256. =
257.
258. 774.264.686
259.
260.
868.295.836 =
261.

130

183.

231.

. .
-.

6.064.087

184.
185.
186.

233.

136.058.593
803.081.437+786.768.45

190.

94.007.250

= 0,60 x 100 = 60%

136.058.593
=
=
794.924.948

= 0.171 x 100 = 17,1%

0,892 x 100 = 89,2%

264.
265.
266.
267.
268.
269.
270.
271.
272.

234.
235.

187.
188.
189.

262.
263.

232.

9:2

191.
192.
193.
194.
195.
196.

62.491.339

273.

3.
()
=

274.
275.

. .+
.

197.

3.

(, )
198. ..
199.

276.
277.

278.
279.

200.

19.471.660 + 3.604.965

280.

201. .
202. =
203.
204.

281.

3.604.965
=

282.
283.

803.081.437

205.
206. 786.768.459 =
130

6,40 x 100 = 640,00 %

131

207.
208.

1,021 x 100 =
102,10%

284.
285.

.3.9. ; :

131

132

286.
1.

3.
4.

8.

5.
6.

9.

287.

1.1. (ROI Return of investments

12. 10,00

13.

291.

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%
15. 46
,3 %

2.
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17. 17
,2 %

16.
20. 10

21.

294.

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)

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31.

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36.

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35.
38. 91

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39.

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41.

22
30,00
%

40.
42.

289.
290.

292.
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296.

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298.
299.
300.

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,
.
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.
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308. .


.
309.
.
310.
.
-

311.
1:1
.
312. 2:1
.
313. 3:1
.
314. .

.

69 Kosarkoska,D.Menagment kontrola-kontroling so analizana rabotenje vo hotelski pretprijatija,

FTU,Ohrid,2008
134

135

315. 300,00 %,
66,50 %.

135

136

316.
317.
-
. ;
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319. ). ( ,
),
320.

). (, .).

321.
.
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.
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325.

.
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327.
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.

329. ,
46,30 % ,
17,2 %. 29,1 %.
330.
136

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.

.

331. ,

, .
:
332.
1. ,

2. ,

333.
334. 91,8% ,
89,2%.
335.
.
336.
.
337.
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.
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8,22% 11,00%.
340.
, 2,78 %.
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.
341.
342.
:
343.

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344.

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345. ,
,
.

.
346. ;
2230,00% , 640,00 %.
347.
-
.
.
348.
349. 10,00 % ,
2,45 %.
,
.
350.
7,55%
.
-

351.
: 100,63 %,
102,10%
.

138

139

352.

-
48.
49. 2013

43.
44.
45.

46.

47.

50.
51.

54.
55.

1.

56.

52.
53.

71.349
57.

860= 82,9 = 83 %

58.
61.

59.
60.
2. -

62.
63.
=

73.853
64.

=57,9 = 58 %

65.
1,275

66.
67.
68.
-
353.
354.
355.
.3.11.
; :

139

140

356. , ,

.
357.

.. , .
358.
.
, ,
.
359.
.
:
-

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360. 2013
50 % ,

.
361.
:
-

82,9
83 %;
57,9
58%.

362.
,
.

,
.
140

141

363.

.
364.

.

141

142

365.

366.
367.
368.
,
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..
369. ,
, , ,
, ,
.
370.
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371. , .

.
,
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372.
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373.
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374.
.
142

143

.
. ,
.
375.
376.
,

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, , ..
377.
. , , ,
, , . .

.
378.
,
.
379.
, ,
,
.
380.
,
.

83%, 58%
.


.
381. , .

, .

143

144

382. ,

. ,
, .
383.
.,
,
.

144

145

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385.
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3. , . ,
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4. , .
, ,2008
5. , .
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6. ,.
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7. ,. ,
,
8. .
, 2009
9. . , 2004
10. ., .. , ..

11. .
, , 2008
12. . ,
, , ,
13. Gareth R.Jones (Texas A&M University), Jennifer M.George (Rice University)

14. .. ,
15. . - , 2002
16. ,.,,.
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