Abstract:

The aim of the research is to study the essence and components of profitability as one of the most important indices of tourism enterprise efficiency. The monographic and abstract-logical method were used in the research (in order to improve the essence of the concept of «tourism enterprises profitability» and the formulation of conclusions); hierarchical classification method (to identify factors of both internal and external nature); graphic method (for visual display of research results). The content of the concept of profitability and tourism enterprise efficiency is defined. The approaches to determining the essence of profitability from the standpoint of different authors are systematized. Specific features of tourism enterprises activities are determined. The types and functions of profit as one of the indices of profitability are investigated. The essence of profitability as a relative index of effective activity of the enterprise is determined. On the basis of approaches systematized in the process of the research in order to determine the essence of profitability, the author's vision of the concept of tourism enterprises profitability has been formed. The profitability of tourism enterprises is an index that characterizes the efficiency of an enterprise in terms of its ability to bring profit, to provide liquidity and competitiveness in the long run. It is determined that the process of profit accumulation is influenced by factors of internal and external nature. Initial measures are proposed to increase profits in the long run.