МЕТОДИЧНІ АСПЕКТИ АНАЛІЗУ ФАКТОРІВ ФОРМУВАННЯ ПОКАЗНИКА ВАРТОСТІ ТУРИСТИЧНИХ ПАКЕТІВ

Abstract

The article deals with the methodological aspects of the analysis of the factors of the formation of the cost of tourist packages as an important effective indicator of tourist activity. The positive dynamics of domestic and outbound tourism is manifested primarily in the increase in the number of tourist packages sold by tour operators and travel agents. On the other hand, the cost of realized tourist packages has a direct impact on the profitability of activities, the dynamics of tax payments in the industry and important characteristics of the financial and economic condition of enterprises in the field of tourism and recreation. It was determined that in the segment of the sale of tour packages by tour operators to other tour operators or travel agents for their further sale to tourists, the share in the structure in terms of quantity exceeds the share in the structure in terms of value. The same applies to tour packages that are sold to domestic and incoming (foreign) tourists for travel in Ukraine by all tour operators and travel agents. On the other hand, in the segment of the sale of tour packages to outbound tourists for trips abroad, the share in the structure by value exceeds the share in the structure by quantity. The cost of one tour package is a factor influencing the differences in the structure of the implemented tourist packages in terms of quantity and cost. Along with the number of realized tourist packages, the cost of one tourist package is a factor affecting the change in the total cost of realized tourist packages as a performance indicator. The decrease in the total cost of realized tourist packages in Ukraine in 2020 compared to 2019 is explained exclusively by the negative impact of the reduction in the number of realized tourist packages, while the cost of one tourist package showed growth. In our opinion, the most optimal option for the influence of factors on the positive dynamics of the total cost of realized tourist packages is the anticipatory growth of the number of tour packages compared to the growth of the cost of one tour package, which is a sign of the effective functioning of the tourist services market.