Budgeting of internal partnerships in tourism enterprises

This article discusses the issues of budgeting internal partnerships in tourism enterprises. It is established that the existing mechanism of partnership relations in the tourism industry provides for the organization of management and managed subsystems and their interaction. In order to improve internal partnerships, ensure the necessary level of efficiency of their management mechanism, and improve the financial condition of tourism enterprises, it is proposed to improve organizational, legal, socio-psychological, financial, economic and technological directions.