Balanced scorecard as an important tool to increase efficiency of enterprise management of tourism business

In order to achieve success in the ongoing dynamic processes of socioeconomic development of society, companies and organizations need to adapt quickly to changing market conditions to obtain competitive advantages related to the quality, speed of service, variety of products and prices. Timeliness of management decision making depends largely on the efficiency of obtaining information on the company’s activities, which should be coordinated and aimed at achieving specific long-term goals. Therefore, enterprises must be able to identify strategies and localize the vector of its development with mobilizing the available resources to achieve the strategic goals. One of the most important tools for presenting the results of implementing the strategy in a rather convenient form is the Balanced Score Card (BSC). The characteristics of the implementing this system for the enterprises of tourism business are studied in the article. The main directions of the BSC, associated with the key indicators of the hotel services market in finance, marketing, internal business processes, as well as training and professional development of staff, are defined.