Human Capital Management, Professional Education and Financial Support for Sustainable Development of Agritourism

Abstract

The article is devoted to the development and practical testing of the author's adaptive multi-level synergistic model for assessing the sustainable development of agrarian tourism enterprises, which integrates human capital management, professional education, and financial support into a single system of support for management decisions. The relevance of the study is due to the need to form new methodological approaches to the comprehensive assessment of the sustainable development of agrarian tourism enterprises in the context of digital transformation, increased competition, instability of the economic environment, and the growth of the role of human capital as a strategic factor of competitiveness. The methodological basis of the study is the author's AMSAM model, which combines adaptive nonlinear transformation of indicators, parametric Tsallis entropy for determining the information significance of criteria, the method of hierarchy analysis, a logistic mechanism for integrating statistical and expert weighting coefficients, regularized Mahalanobis distance for taking into account the correlation structure of data, and synergistic aggregation of integral estimates. Practical testing of the model was carried out on a sample of Ukrainian agrarian tourism enterprises using open information and expert assessment of indicators not presented in financial statements. Scientific support for expert assessment and verification of the consistency of weighting coefficients was provided with the participation of specialists from the Oleksandr Dovzhenko Hlukhiv National Pedagogical University (Ukraine) and the International Academy of Applied Sciences in Lomza (Poland). The results of the study confirmed the high discriminatory ability of the proposed model and its ability to comprehensively assess the level of sustainable development of enterprises. The proposed methodological approach is universal in nature and can be adapted for assessing enterprises in other sectors of the economy, whose activities are based on the effective use of human capital, knowledge, and financial resources.