Analysis and optimization of profitability of domestic tourism enterprises as an indicator of business process efficiency

Nikolaichuk, Olga and Ніколайчук, Ольга Анатоліївна and Николайчук, Ольга Анатольевна (2020) Analysis and optimization of profitability of domestic tourism enterprises as an indicator of business process efficiency. Вісник Донецького університету економіки і торгівлі імені Михайла Туган-Барановського (1 (70)). pp. 29-39. ISSN 2079-4819

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Abstract

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 of profitability of realization of the subjects of tourist activity are considered, the average indicators of profitability 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.

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