Scientific and theoretical bases of accounting and analysis of tourist products

The article reveals the scientific and theoretical foundations of accounting and analysis of tourism products, describes the priorities of tourism development and industry specifics, regulatory frameworks, the scientific and theoretical foundations of financial and managerial accounting and analysis of tourism products in tourism enterprises. It is proposed to introduce the “Instruction for planning, accounting and calculation of expenses for the organization of expenses for tourism enterprises and the formation of financial results for tourism companies” in order to determine the actual costs of creating tourism products for tourism companies and the formation of financial results.