•  
  •  
 

International Finance and Accounting

Abstract

The purpose of this work is to determine the use of financial mechanism for regulating the efficiency of tourist services. It is shown that the analysis of the conditions for the use of tourist services will allow tourist enterprises to make a choice of financial decisions in the implementation of their own activities, based on three interrelated elements: risk, efficiency and quality. The article substantiates the need to use a financial mechanism for determining the effectiveness of tourist services, and also shows the structure for determining the cost of a tourist product. The need for an analysis with the priority of dividing costs into variables and constants is emphasized. The methodology for calculating the effectiveness of tourist services is presented. Conclusions are formulated and recommendations for regulating the effectiveness of tourist services are developed.

References

1. Ukaz Prezidenta RUz «O Strategii deystviy po dalneyshemu razvitiyu Respubliki Uzbekistan» ot 7 fevralya 2017 g., № UP-4947 2. Ukaz Prezidenta Respubliki Uzbekistan «O merax po kardinalnomu obnovleniyu gosudarstvennoy politiki v sfere razvitiya ekonomiki i sokraщeniya bednosti» №UP-5975 ot 26.03.2020 3. Konsepsiya razvitiya sferы turizma v Respublike Uzbekistan v 2019 — 2025 godax. Prilojeniye № 1 k Ukazu Prezidenta Respubliki Uzbekistan ot 5 yanvarya 2019 goda № UP-5611 4. Grushenko, E. B. Turizm na Yevropeyskom Severe Rossii i v Zapadnoy Arktike [Tekst]: monografiya / E. B. Grushenko, A. M. Vasilev. – Apatitы: Izd-vo Kolskogo NS RAN, 2013. – 90 c.; 5. Danilenko, N. N. Obosnovaniye innovatsionnыx aspektov metodologii otsenki effektivnosti turizma [Elektronnыy resurs] / N. N. Danilenko, N. V. Rubsova // Servis v Rossii i za rubejom: elektron. jurnal. – 2012. – № 6. – Rejim dostupa: http://litterref.ru/yfsyfsqaspolujgmer.html; 6. Zaynalov Dj.R., Aliyeva S.S. Finansovыe aspektы razvitiya sferы turizma v Uzbekistane. «Xalqaro va ichki turizmni rivojlantirish muammolari», 2016 y 2-3 iyun. Respublika ilmiy-amaliy konferensiya materiallari. Samarqand, SamISI, 2016 yl. – 75-79 b.; 7. Zaynalov J.R., Aliyeva S.S., Xusanova D.Sh. Problemы ukrepleniya i upravleniya finansami turisticheskix predpriyatiy. // Biznes-Ekspert. 2019. - №8. – S. 101-106 8. Ispolnitelnыy sovet YuNVTO obsujdayet svyazi mejdu turizmom i kulturoy [Elektronnыy resurs]. – Rejim dostupa: http://media.unwto.org/ru/press-release/2014-10-08/ispolnitelnyi-sovetyunvto-obsuzhdaet-svyazi-mezhdu-turizmom-i-kulturoi 9. Narziyev M.M., Yermakov A.S., Babakulov A.D. Sovremennoye sostoyaniye i tendensii razvitiya industrii turizma i gostepriimstva v Uzbekistane // Servis +. 2015. №2. URL: ttps://cyberleninka.ru/article/n/sovremennoe-sostoyanie-i-tendentsii-razvitiya-industrii-turizma-i-gostepriimstva-v-uzbekistane (data obraщeniya: 05.11.2020). 10. Yuvanen, Ye. I. Otsenka sotsialno-ekonomicheskoy effektivnosti vnutrennego turizma v regione (na primere Primorskogo kraya) [Tekst]: avtoref. dis. … kand. ekon. nauk : 08.00.05 / Ye. I. Yuvanen. – Vladivostok, 2006. – 24 s. 11. Barros, C. P. Evaluating the effciency of a small hotel chain with a Malmquist productivity index [Text] / C. P. Barros // International Journal of Tourism Research. – 2005. – № 7 (3). – R. 173–184; 12. Gorbunov, A.P., Gazgireeva, L.H., Burnyasheva, L.A. (2017). The Republic of Crimea: Tourist cluster as an organizational-Economic management mechanism for the formation and development of innovative potential. Oriental Studies Volume 32, Issue 4, 2017, Pages 182-193 DOI: 10.22162/2075-7794-2017-32-4-182-193 13. Liu, C., Dou, X., Li, J., Cai, L.A. Analyzing government role in rural tourism development: An empirical investigation from China (2020) Journal of Rural Studies, 79, pp. 177-188. 14. Sustainable Tourism: International Cooperation for Development online tool kit and resource series. International Institute for Tourism Studies. The George Washington University. R. 84. https://www.usaid.gov/sites/default/files/documents/2151/InvestmentWorkbook_4%5B2%5D.pdf 15. Valencia-Arias, A., Ocampo-Osorio, C., Quiroz-Fabra, J., Garcés-Giraldo, L.F., Valencia, J. Big data research trends in the tourism context: A bibliometric analysis [Article@Tendencias investigativas de big data en el contexto turístico: Un análisis bibliométrico] (2020) RISTI - Revista Iberica de Sistemas e Tecnologias de Informacao, 2020 (E36), pp. 243-256.

Share

COinS
 
 

To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.