ANALYSIS AND OPTIMIZATION OF DOMESTIC TOURIST ENTERPRISES PROFITABILITY AS A BUSINESS PROCESS RESULTS INDICATOR

Abstract

Objective. The objective of the research is analysis and optimization ofprofitability of domes­tic tourism enterprises on the basis of process management. Methods. The research is based on a comprehensive analysis of the profitability indicators of tourism enterprises in Ukraine. General scientific methods are applied: analysis, synthesis, induc­tion, deduction, graphical method, grouping, comparison, relative value method, structural analy­sis (for estimation of profitability of the subjects of tourist activity) and abstract-logical method (for formulation of offers and conclusions). Results. Features and types of business processes of tourism enterprises are considered. The dynamics and structure of operating income of the entities of tourist activity-legal entities for 2011-2018 are estimated. The indicators of the dynamics ofprofitability of realization of the sub­jects of tourist activity are considered, the average indicators ofprofitability per one tourist activ­ity are considered. The main factors and tendencies of change of profitability by the subjects of tourist activity in Ukraine are distinguished. According to the revealed tendencies of change of operating profit of tourist enterprises insufficient efficiency of their business processes and difficult adaptation to sharp changes of external environment are established. It is revealed that the most effective management of business processes is organized by tour­ist operators, which is confirmed by the highest performance indicators. For travel agents, the efficiency of business processes is low, and the main reasons for the decline in profitability are the increase in the cost of travel services. For the subjects engaged in excursion activity, the per­formance of business process management was not stable, but at the end of the analyzed period significantly improved due to the increase in revenues from the provision of travel services. For the subjects engaged in excursion activity, the performance of business process management was not stable, but at the end of the analyzed period significantly improved due to the increase in revenues from the provision of travel services. In order to increase profitability, the main strategic directions of improving the business processes of domestic tourism enterprises are proposed, which include a set of measures for types of business processes and aimed at ensuring a steady pace of develop­ment of the domestic tourism industry.