Financial strategies of tourism enterprises in the era of digitalization

The article is devoted to the study of financial strategies of tourism enterprises in the context of the rapid introduction of digital technologies. The impact of digital transformation on financial management and planning in the tourism industry is considered. Special attention is paid to the issues of cost optimization, attracting capital investments and increasing profitability using modern digital tools. The paper highlights the importance of data analysis and forecasting in making informed financial decisions. Based on the conducted research, practical recommendations are offered for adapting financial approaches to the new realities of the digital environment. The analysis is based on the study of relevant scientific literature, industry reports and practical examples, which allows us to identify the prospects for the development of tourism in the era of digitalization. The results obtained indicate that the successful implementation of digital solutions contributes to increasing the competitiveness and sustainability of tourism enterprises, despite the challenges associated with changing consumer preferences and technological innovations. It has been established that digitalization is radically changing approaches to financial management in tourism. It was found that automation of processes, the use of analytics and personalization of services allow tourism enterprises to reduce costs, attract capital and increase income in the context of digitalization.