Information support for the management of the cost of a tourist enterprise

The approaches to the formation of information support for the management of the cost of a tourist enterprise are considered. It is established that cost-oriented management of a tourist enterprise begins with setting goals, where the essence of the value of a tourist enterprise and its potential are determined. It is proved that the cost of a tourist enterprise depends, on the one hand, on the ability to effectively meet the requirements and needs of the relevant segment of customers, effectively allocating available resources and organizing groups of employees, and on the other - at least to meet the minimum requirements of owners and creditors, that is, the value of a tourist enterprise increases with the effective satisfaction of interested parties. It was found out that the general model of the structure of a tourist enterprise should be aimed at maximizing value, reflecting the mechanism of transformation of the highest goal - mission - into business value, and take into account the main levels of business value formation, as well as the factors by which value is created, which will enable tourist enterprises to qualitatively form an effective mechanism for transforming an idea into business value on the different levels of management. It is determined that the model of a tourist enterprise as an information system should contain the main centers of formation of management information that influence management decision-making.