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<article article-type="research-article" dtd-version="1.2" xml:lang="ru" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink"><front><journal-meta><journal-id journal-id-type="issn">2408-9346</journal-id><journal-title-group><journal-title>Research result. Business and Service Technologies</journal-title></journal-title-group><issn pub-type="epub">2408-9346</issn></journal-meta><article-meta><article-id pub-id-type="doi">10.18413/2408-9346-2023-9-1-0-8</article-id><article-id pub-id-type="publisher-id">2992</article-id><article-categories><subj-group subj-group-type="heading"><subject>PROBLEMS OF EFFICIENCY AND QUALITY IN SERVICE ACTIVITIES</subject></subj-group></article-categories><title-group><article-title>&lt;strong&gt;The use of outsourcing in the hotel business&lt;/strong&gt;</article-title><trans-title-group xml:lang="en"><trans-title>&lt;strong&gt;The use of outsourcing in the hotel business&lt;/strong&gt;</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author"><name-alternatives><name xml:lang="ru"><surname>Kalabkina</surname><given-names>Irina M.</given-names></name><name xml:lang="en"><surname>Kalabkina</surname><given-names>Irina M.</given-names></name></name-alternatives></contrib><contrib contrib-type="author"><name-alternatives><name xml:lang="ru"><surname>Zaytseva</surname><given-names>Larisa A.</given-names></name><name xml:lang="en"><surname>Zaytseva</surname><given-names>Larisa A.</given-names></name></name-alternatives></contrib></contrib-group><pub-date pub-type="epub"><year>2023</year></pub-date><volume>9</volume><issue>1</issue><fpage>0</fpage><lpage>0</lpage><self-uri content-type="pdf" xlink:href="/media/business/2023/1/Бизнес_и_сервис-92-101.pdf" /><abstract xml:lang="ru"><p>In the situation of the financial crisis and the expansion of the hotel business in accordance with the federal project &amp;laquo;Development of tourism infrastructure&amp;raquo;, further tightening of competition in this sector is expected. Outsourcing is one of the most modern and successful business models that allow achieving real competitive advantages in the hospitality industry. Freeing the owner of the hotel business from many organizational issues, saving financial costs are the advantages of outsourcing. Analyzing the situation on the market of hotel services in Saransk, the authors substantiate the economic feasibility of delegating their non-core functions to outsourcing enterprises by small hotel enterprises. The article discusses the features of outsourcing in the hotel business. The definition of the outsourcing category is given, the history of its application in various industries is considered. The application of outsourcing forms for a hotel enterprise is analyzed. A specific algorithm and stages of outsourcing implementation in a hotel enterprise are proposed. The types of risks that a hotel company may face when organizing outsourcing are considered. In addition to general scientific methods, the authors used economic and statistical analysis in the study. As a result, it is concluded that in the current market situation, outsourcing accounting services for small hotel companies can help solve a number of problems.</p></abstract><trans-abstract xml:lang="en"><p>In the situation of the financial crisis and the expansion of the hotel business in accordance with the federal project &amp;laquo;Development of tourism infrastructure&amp;raquo;, further tightening of competition in this sector is expected. Outsourcing is one of the most modern and successful business models that allow achieving real competitive advantages in the hospitality industry. Freeing the owner of the hotel business from many organizational issues, saving financial costs are the advantages of outsourcing. Analyzing the situation on the market of hotel services in Saransk, the authors substantiate the economic feasibility of delegating their non-core functions to outsourcing enterprises by small hotel enterprises. The article discusses the features of outsourcing in the hotel business. The definition of the outsourcing category is given, the history of its application in various industries is considered. The application of outsourcing forms for a hotel enterprise is analyzed. A specific algorithm and stages of outsourcing implementation in a hotel enterprise are proposed. The types of risks that a hotel company may face when organizing outsourcing are considered. In addition to general scientific methods, the authors used economic and statistical analysis in the study. As a result, it is concluded that in the current market situation, outsourcing accounting services for small hotel companies can help solve a number of problems.</p></trans-abstract><kwd-group xml:lang="ru"><kwd>outsourcing</kwd><kwd>outsourcing</kwd><kwd>full outsourcing</kwd><kwd>partial outsourcing</kwd><kwd>competitiveness</kwd><kwd>efficiency</kwd><kwd>hotel services market</kwd><kwd>risks</kwd><kwd>business model</kwd><kwd>internal environment</kwd><kwd>price</kwd><kwd>accounting</kwd></kwd-group><kwd-group xml:lang="en"><kwd>outsourcing</kwd><kwd>outsourcing</kwd><kwd>full outsourcing</kwd><kwd>partial outsourcing</kwd><kwd>competitiveness</kwd><kwd>efficiency</kwd><kwd>hotel services market</kwd><kwd>risks</kwd><kwd>business model</kwd><kwd>internal environment</kwd><kwd>price</kwd><kwd>accounting</kwd></kwd-group></article-meta></front><back><ref-list><title>Список литературы</title><ref id="B1"><mixed-citation>Abdulhairova, Je. M. 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