Problems of financial analysis in tourist organizations

Abstract

The article studies the problems of financial analysis at the enterprise, the features in tourist
organizations are identified, the features of the study of profitability in the operational segments of tourist
activity are analyzed. A factor model has been developed for organizations providing tour operator services
and travel agents, using the principles of general-factor modeling. On the basis of this model, the total influence
of factors on the volume of gross sales is calculated. As shows the assessment and forecast of revenue from
sales of tourism organizations on the example of the implementation of tourist services, a set of methods
provided in the framework of practice, allows you to perform the task of managing sales revenue in the shortest
possible time. When choosing a tour operator in organizations engaged in travel Agency activities, the issue
of determining the minimum level of the Commission, the activities of which can be break-even, considered
the planned flows of marginal revenues from the sale of tourist product and indirect costs in the operating
activities of tourism organizations.