МЕХАНІЗМ СТРАТЕГІЧНОГО УПРАВЛІННЯ РОЗВИТКОМ ФІНАНСОВОГО ПОТЕНЦІАЛУ ПІДПРИЄМСТВ ТУРИСТИЧНОЇ ІНДУСТРІЇ ТА СФЕРИ ГОСТИННОСТІ

Abstract

Defined the composition and summarized key characteristics of the most common main theoretical approaches to establishing the nature of the financial potential of the enterprise (resource, perspective, indicator, competence approaches). Determined the essence of the determined financial potential as a generalizing integral characteristic of the capacity and ability of the economic entity to accumulate the appropriate amounts of financial support, optimization the distribution and financial resources use within the perspective implementing of the functioning and development processes to achieve an internally coordinated set of strategic and operational goals, which necessarily provide for maintaining a stable financial condition, limiting financial risks, harmonizing stakeholder relations, increasing value. Presented generalization of the specific factors composition for the formation of the enterprises financial potential in the tourism industry and the field of hospitality: the variability and uncertainty of changes in the conditions for the formation of demand for tourism and hospitality services; increased financial flows mobility, actualization of requirements for operational redistribution of finances; the extensive integration nature of the inter-industry interaction of the participants in the process of creating a tourist product; the contradictory nature of the competitive and cooperative interaction of large enterprises and small businesses in the tourism industry and in the field of hospitality; the high level of business and financial risks inherent in both the service industry in general and the tourism and hospitality industry in particular. The conceptual basis for organizing the structural and functional content and the instrumental and methodological content of the financial potential formation process formed. The structure justification and strategic management mechanism development of the enterprise financial potential in the tourism industry and the field of hospitality given. The separate strategy forming necessity for the enterprise financial potential development in the tourism industry and the field of hospitality proved.