THE DEVELOPMENT OF THE METHODOLOGICAL TOOLS FOR STRATEGIC ANALYSIS OF THE TOURISM ENTERPRISES FINANCIAL POTENTIAL

The article solves the problem of the imperfection of current operational economic analysis techniques for assessing the tourism enterprises financial potential and the necessity for the usage of strategically-oriented analytical tools. This will contribute to prudent and effective decisionmaking regarding the tourism enterprises strategic development. The aim of the article is to develop the methodological tools for the strategic analysis of the tourism enterprises financial potential based on the development of the integrated dynamic model including the determinants of the environmental direct and indirect impact. The model of the financial potential system of the enterprise is suggested, which is based on a combination of the resource concept, cybernetic and system approach, developmental theory, self-organization theory and dynamic abilities concepts, and consists of the internal contour (resource, personnel, organizational and information support), external contour (enterprise’s potential), the mechanism of resources transformation into financial results and feedback information, which provides a system homeostasis, taking into account, the influence of the environmental direct and indirect factors. The scientific and methodological approach to the strategic analysis of the internal tourism large enterprises financial potential is developed according to the additive factor model usage with integrated estimation based on a complex combination of deterministic analysis methods (concerning resource potential), nonformalized methods (regarding personnel, organizational and potential information support) and the "sum of places" method (in regard to the interpretation of the financial potential ranking score). A range of limits for the determination of the integral indicator level of the internal financial potential is defined and the rating of the tourist enterprises of the chosen strategic area of economic activity is proposed.