Фінансовий потенціал курортно-рекреаційних територій Причорномор’я

Abstract

Introduction. In the context of the difficult socio-economic situation in Ukraine caused by the ongoing war, the issue of assessing the financial potential of the Black Sea resort and recreational areas in the context of their revitalization is becoming especially important. Problem Statement. The study is aimed at assessing the existing problems of the financial potential of the resort and recreational territories of the Black Sea region, identifying the prerequisites for its strengthening, analyzing the factors that influence the formation and use of financial resources of territorial communities. Purpose. The purpose of the article is to assess the financial potential of the Black Sea resort and recreational areas and identify trends in their further development in modern conditions. Methods. Various methods of analysis are used, including comparative analysis, statistical and graphical methods, economic modeling, quantitative methods, as well as system analysis and synthesis. Results. The article examines the issues of assessing the current state of the financial potential of the resort and recreational areas of the Black Sea region and the prerequisites for their further development. The components of the financial potential of resort and recreational territories are determined, which takes into account the financial potential of enterprises, the financial potential of households, and the budgetary potential as a source of financial resources of local authorities. The article focuses on assessing the budgetary potential of the Black Sea resort areas. The assessment was based on the indicators of the budgets of Odesa and Chornomorsk city territorial communities for 2018-2022. The revenues and expenditures of the Black Sea resort areas and their deviations from the planned indicators for the study period are analyzed. The level of financial support for hospitals and sanatoriums in the structure of expenditures of the resort areas' budgets is determined. The influence of the deficit/surplus on the formation of the budgetary financial potential and further development of the studied resort areas is determined. The components of the budgetary potential of the Black Sea resort and recreational areas and trends in their changes are investigated. Conclusions. The formation of the financial potential of resort and recreation areas of the Black Sea region for 2018-2022 is characterized by heterogeneity and instability in the sources of its filling. The revitalization of resort and recreation areas involves the reorientation of certain types of business activities and their adaptation to modern realities. Strengthening of the financial potential in the war and post-war period should take place by increasing the efficiency of managing the financial resources of local self-government, taking into account forecasting and planning, analysis and monitoring of the budget process, and the search for reserves.