Income and expenses of a tourist organization using the standard system. Report on the practice of accounting at a tourism enterprise Income and expenses of a tourism organization

2.3. Analysis of income and expenses from tourism activities

In 2001, tourism industry enterprises (travel agencies, hotels, sanatoriums, recreation centers and cultural institutions) sold services totaling 105,884.6 thousand rubles.

In 2001, 724,841 people visited cultural institutions. Revenue from ticket sales amounted to 3,948 thousand rubles.

Table 2.2 shows the amounts of funds allocated by the regional budget for tourism development. As a result of the constant budget deficit, there is a systematic allocation of funds that is less than the planned amount of funding. This circumstance creates certain difficulties in planning tourism development activities that require financial support.

Table 2.2

Allocation of funds in the regional budget for the development of tourism, thousand rubles

Directions for spending budget funds:

· payment for participation in international tourism exhibitions;

· publication of a guidebook, tourist map, statistical survey of the tourist market;

· membership in RATA;

· organizing and conducting educational and methodological seminars;

· purchase of technical equipment and office equipment

2.4. Analysis of tourism infrastructure

Currently, there are 23 travel companies operating in the Pskov region, of which 17 are located in Pskov, 4 in Velikiye Luki, one in Pechory and one in Gdov. All companies have the right to conduct international tourism activities. Most travel companies are limited liability companies, however, these are mainly small travel agencies. There are also closed joint stock companies, municipal and trade union tourism companies.

Most tourism companies in the region are engaged in travel agency and tour operator activities. The company's travel agents are in international outbound tourism destinations. At the same time, all travel companies act as tour operators selling their own tourism product, which includes various programs for visiting the Pskov region. However, some companies can act as tour operators in some Russian destinations, for example, the Black Sea coast of the Caucasus. In addition, travel agencies can provide assistance in obtaining entry/exit documents, translation from foreign languages, booking transport tickets, hotel rooms, and organizing excursions.

The situation in the Pskov region with tourism firms, as well as in Russia as a whole, is different in that there are a large number of small firms and few large ones. This creates certain difficulties in attracting foreign tourists, since most of them trust only large companies with a good reputation and long-term experience in tourism.

In addition, all tourism companies in the region are scattered and practically do not interact with each other, which does not contribute to the development of both the companies themselves and tourism in general in the Pskov region.

The productivity of tourism companies in the Pskov region can be judged from Table 2.3.

Table 2.3

Comparative table of the main performance indicators of tourism companies in the Pskov region

For clarity, the above indicators are presented in the form of graphs in Fig. 13-15.

From Fig. 13 shows that the number of companies with a license for international tourism activities in the period from 1998 to 2001. increased significantly.

Rice. 13. Number of companies with a license for international tourism activities (units)

Rice. 14. Number of tourists received and sent by travel agencies in the region (thousand people)

From Fig. 14 shows that the number of tourists received to the territory of the Pskov region has increased significantly, while the number of tourists sent, compared to 1998, decreased in 2001.

From Fig. 15 you can see that the amount of taxes received by the budget of the Pskov region from the activities of travel agencies has also increased.

Rice. 15. Amount of taxes received into the budget (thousand rubles)

Hospitality, or the hotel and restaurant business, is a leading factor and basis of tourism. Information on the number of accommodation facilities is given in Table 2.4.

Table 2.4

Number of rooms at accommodation facilities

Indicators

Medical and health-improving enterprises

Total

Active recreation enterprises

Total

Hotel

Total

sanatoriums (without children)

sanatoriums

holiday homes

holiday boarding houses

recreation centers

tourist centers

children's camps

Number of enterprises

of which are seasonal

Number of rooms

Number of places

incl. during the period of max. deployment

Despite the large number of places, the trend of growing tourist interest in the region exacerbates the problems of tourist accommodation. Of the six hotels in the city, only one - “Rizhskaya” - has the “three star” category, which is the basis for receiving foreign tourists. In addition to it, there are “Oktyabrskaya”, “Krom”, “Tourist”. There are lower level facilities that are designed for school tourism. However, there is hope that in the near future the construction of a 4-star hotel on the shore of the Great Intourist Krom will be completed. Such a deplorable state of the host base cannot help attract tourists, but on the contrary will repel them, not to mention foreign tourists who are accustomed to high quality services. Currently, it is necessary to redecorate the rooms in existing hotels. To implement this program, the regional administration should take a number of measures that would encourage hotel owners to carry out repairs or reconstruction. This could be: assistance in finding investors or preparing an investment project for the reconstruction of a hotel, as well as providing preferential taxation to hotels or investors during the implementation of the reconstruction project.

For the Pushkin anniversary, the Druzhba Hotel in the Pushkin Mountains was restored. The facility’s rooms received the “2 star” category, and a cozy base appeared there: 4 cottages with 4 beds each. There are also interesting construction projects: a hotel complex with a restaurant in a historical place - the chambers of the merchant Podznoev and the Zavelichenskaya Sloboda tourist complex of detached cottages with rooms of different classes. A similar project was implemented on the territory of the Izborsky Nature Reserve, interest in which has recently increased significantly. At the same time, the order and quality of service provision cause fair dissatisfaction among travel agencies and reduce their activity in promoting this product.

In addition to the appearance of hotels, you need to pay attention to their staff. It is necessary to improve the professional level of hotel workers. To do this, all operating personnel must undergo professional training. The level of training must be commensurate with the services they provide. Reception and accommodation workers must speak at least one foreign language, preferably English. The staff of all categories of hotels must be able to create an atmosphere of hospitality at the enterprise, must be ready to kindly fulfill the request of the resident and must show patience and restraint in relation to the residents. In addition, hotel workers of all categories must undergo periodic medical examinations to obtain the appropriate certificate. You should pay attention to the appearance of the personnel: uniforms, differentiated by service, in some cases including a personal badge indicating the first and last name.

In a situation where the host base is underdeveloped, the idea of attracting the private sector to accommodate tourists also deserves attention. This may be attractive to foreign tourists who will be interested in learning about the life of an ordinary Russian citizen. Travel companies themselves can search for people willing to rent out an apartment or room.

The ecologically clean nature of the Pskov region served as a positive incentive for the development of the sanatorium and resort base. Today in the Pskov region there are 9 holiday homes, boarding houses, dispensaries, sanatoriums and 12 tourist centers and recreation centers.

Based on the type of services provided, sanatorium-resort and health-improving enterprises are divided into: sanatoriums, sanatoriums, children's sanatoriums, holiday homes, holiday boarding houses, recreation centers and tourist centers.

According to tourism industry experts, in certain areas of recreation, demand currently exceeds supply. The organization of recreation at tourist centers, boarding houses, and dispensaries is of increasing interest. The insufficient number and poor quality of accommodation does not allow active use of the existing recreational opportunities in the region. Reconstruction of old and construction of new tourist centers of the boarding house class “Krivsk” and “Lesnoe Ozero” are required.

Public catering establishments are of no small importance in the development of tourism. These include: restaurants, cafes, bars, snack bars, etc. The number of these establishments, as well as the quality of services, influence the tourist attractiveness of a particular region.

Currently, there are enough food establishments in the region to fully satisfy the demand of tourists. The situation is worse in areas of the region, where a small number of food establishments is complemented by poor quality of service. Things are better in large cities of the region, such as Pskov, Velikiye Luki and Pechory, where most food establishments are located. There is a tendency to increase the number of cafes, restaurants, bars, as well as improve the quality of service and their differentiation. Of all the food establishments in the city of Pskov, the following can be identified as the most attractive: restaurant-club “Rus” (premise of the Spasskaya Tower, Lenin Square), cafe “Jaguar” (Rizhsky Ave., 16), cafe “Mustang” (Oktyabrsky Ave., 15), cafe "European" (Pobedy Square, 1), art cafe "Bastion" (Bastionnaya St., 9), restaurant and bar "Olympia" (Oktyabrsky Ave., 20), restaurant and bar "Bavaria" ( Sovetskaya St., 83), bistro “Laguna” (Oktyabrsky Ave., 19). What makes these enterprises attractive is the excellent quality of food, a wide variety of dishes, both Russian and other national cuisines, and a high level of service. In addition, these establishments are attractive because they are located practically in the city center or not far from it.

Many catering establishments cooperate with travel agencies, serving groups of tourists. For unorganized tourists, it is necessary to distribute advertising of restaurants and cafes in hotels. But since most hotels in the city of Pskov have restaurants, they may not be interested in advertising competitors.

Therefore, those cafes and restaurants that are ready to work for tourists should provide information about their services:

· in booklets (for distribution in hotels, trains, places visited by tourists);

· in local media, etc.

It is necessary to organize summer cafes in close proximity to the attractions of the city and region. The organization of such small private summer cafes will reduce the shortage of food establishments in those areas of the region where it is especially noticeable, as well as increase the comfort of visiting historical monuments. It should be noted that this is not the direct task of museum administrations. This function can be taken over by existing catering establishments by organizing outdoor cafes. A corporation with large firms will achieve minimal investment costs and a quick return on capital.

Thus, the priority measures to improve the food system in the Pskov region are:

· encouraging them to organize summer cafes and off-site food stations along the route of tourists;

· improving the quality of service in those cafes and restaurants where it is not yet high enough.

The entertainment industry includes enterprises (organizations, institutions) whose main activities are related to satisfying human needs for entertainment. Such objects are enterprises with a pronounced entertainment nature of their activities - circuses, zoos, attractions, game libraries, etc. A variety of entertainment enterprises, including stationary and mobile theaters, cinemas, art studios, concert organizations and groups (philharmonic societies, orchestras, ensembles, music halls, artistic and musical groups of radio and television broadcasting, etc.) also provide entertainment processes. Entertainment is inherent in physical education classes (in artificial water pools and skating rinks, in gyms and clubs, arenas, etc.), as well as visits to sports and entertainment enterprises. Introduction to cultural values (in libraries, museums, exhibitions, various club institutions, etc.) is also accompanied by entertainment.

There are a sufficient number of entertainment enterprises in the city of Pskov and the region, their number and quality of services are constantly growing. Tourists are offered entertainment for every taste, from museums, exhibitions, cinemas to nightclubs. To increase attendance at museums, exhibitions and other cultural and entertainment facilities, as well as for the convenience of tourists, it is necessary that they work on holidays and weekends.

Particularly attractive for tourists could be programs of original, attractive events, such as music festivals, performances of folklore groups, historical performances, poetry evenings, etc. Such events create a special reputation for the region over time and act like a magnet. At the same time, to a lesser extent we are talking about the professionalism of the artists. All local groups are invited to participate in such performances.

The program of events for winter and summer should be approved at the regional and municipal level with the participation of all interested parties and distributed in the form of simple booklets. The degree of development of transport infrastructure has a great influence on the tourist attractiveness of the region. The level of development of transport infrastructure in the Pskov region is quite high. The region is crossed by large roads and railways, connecting the region with such large cities as Moscow, St. Petersburg, Riga, Tallinn, Kyiv. In addition, there are two relatively large airports in the region, one of which is located in the city of Velikiye Luki, and the second in Pskov. Moreover, the airport in Pskov has international status, which allows it to receive aircraft from foreign companies. The airport can accommodate all existing types of passenger aircraft, both domestic and foreign. There is also inland water transport in the region, which connects some Baltic cities with the city of Pskov and can be used for organizing excursions and eco-tourism with trips to the islands of Lake Pskov-Peipus. I would like to note that in terms of the density of public roads with hard surfaces, the Pskov region ranks 14th among all regions of Russia. According to this indicator, the region ranks first in the North-West region. Moreover, the density of roads increases almost every year (Table 2.5).

Table 2.5

Density of public roads with hard surfaces in the Pskov region, km of roads per 100 km 2 of territory.

In large cities of the region (Pskov, Velikiye Luki), urban passenger transport is quite well developed. They have enough routes and rolling stock to ensure the delivery of passengers to almost any part of the city without large losses in time.

The situation is worse with intercity road transport. In recent years, the number of routes and buses has almost halved. So, if in 1990 there were 206 routes and 256 buses running on them, then in 1997 there were 105 and 163, respectively (Table 2.6).

Table 2.6

Performance indicators of the intercity bus fleet

The distribution of the number of tourists by mode of transport by which they arrive in the Pskov region is shown in Table 2.7. The bulk of Russian tourists (53%) arrive by rail, slightly less - by public road (37%) and private road (10%). The majority of foreign tourists arrive by public transport (90%). The remaining 10% use railway services. Due to the fact that the Pskov airport does not operate regular flights, and river transport boats operate only domestic flights (to the islands of Pskov Lake), tourists do not arrive in the region by air and river transport.

Table 2.7

Distribution of the number of tourists by mode of transport by which they arrive in the Pskov region

In general, the transport infrastructure in the Pskov region is in satisfactory condition. The exception is the tourist class bus segment. This circumstance is an unfavorable factor and negatively affects the tourist attractiveness of the region. The negative circumstance is that although there is a good airport with international status, regular passenger air transportation is not carried out in the Pskov region and water transport is not used.

2.5. Comparative analysis of tourism development programs

To achieve the goals and objectives set for the study, we analyzed existing tourism development programs: Moscow (2000-2010), St. Petersburg (1999-2003), Nizhny Novgorod (2002-2004). ), Tolyatti (1999-2000), Perm (2001-2005), Pskov (1996-1997, 2000-2002, 2002-2006). The analysis was carried out according to the following criteria:

1. Program goals;

2. Program activities;

7. Program logic;

In terms of program goals (see Appendix 2), it should be noted that there are goals in each program. As a rule, one goal is set, and then specific tasks are prescribed to achieve the goal. It can also be noted that all programs actually pursue one goal: ““creation of a modern, highly efficient and competitive tourist complex in the region.”

The activities outlined in the programs (see Appendix 4) tend to strictly follow the established objectives. It should be noted that some programs (for example, the Tourism Development Program in St. Petersburg) contain specific activities aimed at developing the tourism industry in the region, while other programs (for example, the Tolyatti program) contain only general activities, not giving ideas about the specific actions of the implementers of this program.

Speaking about the compliance of the activities noted in the program with the goals, we can say that, in general, this compliance can be traced.

As for the criteria for evaluating the implementation of programs (see Appendix 3), as a rule, the authors of the programs present the final result of activities in the field of tourism. The general expected results can be called: the creation of conditions to meet the needs of the population for active and good recreation, health promotion and familiarization with cultural values; formation of a modern highly efficient tourism industry; increasing the profitability of the federal and local budgets; attracting foreign investment into the regional economy; preservation and revival of natural and cultural heritage sites; meeting the needs of the population for active and complete recreation; stimulating impact on the development of enterprises in other sectors of the economy (food industry, trade, production of handicrafts, cultural institutions, road networks and communications).

The authors of the above-mentioned programs in their work were guided by regulatory documents, which were also noted in the texts of the tourism development programs themselves. These are documents such as: Decision of the City Duma of Tolyatti No. 485 dated March 17, 1999 “On the development of a tourism development program for Tolyatti for 1999-2000”; Decree of the Moscow Government dated August 8, 2000 N 602 “On the main provisions of the Tourism Development Program in Moscow for the period until 2010”, Decree of the Moscow Government dated 05.28.96 N 449 “On the program for the development of the hotel and tourist complex of Moscow” and dated 07.15.97 N 529 “On introducing amendments and additions to the Moscow Government Decree dated 05.28.96 N 449 “On the program for the development of the hotel and tourist complex of Moscow”; the concept of reorganization and development of tourism in the Russian Federation, approved by the Decree of the President of the Russian Federation dated December 22, 1995 No. 1284 “On the reorganization and development of tourism in the Russian Federation”, federal target program “Tourism Development in the Russian Federation”, approved by Decree of the Government of the Russian Federation dated February 26, 1996 No. 177, international legal acts in the field of tourism, federal Law “On the Fundamentals of Tourism Activities in the Russian Federation” dated November 24, 1996 No. 132-FZ. It should be noted that the programs of the city of Pskov (for all periods) and the city of St. Petersburg do not have footnotes to the regulatory legal acts used.

The main tools for implementing programs are funds from the federal and local budgets. Some programs are limited to this (for example, the Program of Tolyatti and Pskov (1996-1997/2000-2002). But most programs attract additional funds for the implementation of tourism development activities, such as: investments, funds received from grants from international organizations ; funds from the Associations of Tourist Enterprises; funds from the licensing of international tourism activities, rent from all legal entities and individuals; taxes from the activities of enterprises serving tourists, regardless of overnight stay; purposes of visiting with differentiation by season; income from the issuance of licenses for opening enterprises and obtaining the right to engage in professional activities in the city; fines for violation of the environmental situation; it is pleasant to note that the program of the city of Pskov for 2002-2006. not only from the federal and local budgets, but also using raised funds.

As for the logic of programs, it should be noted that in this case programs can be divided into two categories: programs that adhere to a strict, undeveloped plan, and vice versa, programs that contain an interesting detailed plan. An approximate unexpanded plan is:

1. Name of the program;

2. Reasons for development;

3. Customer;

4. Developers;

5. Goal and objectives;

6. Main activities;

7. Performers;

8. Amounts of financing;

9. Expected results.

An example detailed plan looks like this:

Introduction

I. Analysis of the situation and justification of the goals and objectives of the program.

1. Analysis of the situation in the field of tourism (specific area).

2. The main goals and objectives of the program.

3. System of program activities.

II. Justification of program activities and calculation of the necessary resource support.

4. Resource support for the program.

5. Assessing the effectiveness, socio-economic and environmental consequences of the program.

6. Mechanism for program implementation.

7. Organization of program management and monitoring the progress of its implementation.

We believe that the second type of plan is the most advantageous for a tourism development program, because contains an analysis of the existing situation in tourism, and an assessment of the state of tourism as an industry and provides a detailed list of measures for the implementation of the program. In this regard, it is necessary to note the logic of constructing the programs of Moscow and Pskov (2002-2006)

Conclusions on Chapter 2

The Pskov region has favorable conditions for the development of various types of tourism and recreation, both for residents of the region and guests of the Pskov region. Firstly, this is, of course, the historical and cultural heritage of the region (the territory contains 372 monuments of federal (all-Russian) significance, 3,588 monuments of local significance and 475 newly identified heritage sites. Many of them are real masterpieces of architecture, evidence of the skill of Russian architects 12 - 19th centuries.) . Secondly, the nature of the Pskov region, with a reasonable attitude and investment (a lot of effort and a little money), is ideal for organizing eco-tourism, which is so popular in the West. Thirdly, the influx of tourists is facilitated by the favorable geographical location of the region (the only region of the country that borders three territories at the same time: Estonia, Latvia, Belarus), supported by a fairly developed network of highways and railways.

The area of the Pskov region is larger than the territory of Denmark, the Netherlands, Switzerland or Estonia. At the same time, the population of the region is relatively small - 778 thousand people, which determines the presence of untouched and ecologically clean places.

The main feature of the economic and geographical position of the Pskov region is its border location. Pskov region has:

· internal borders with the Novgorod and Leningrad regions of the Northwestern region, Tver and Smolensk regions of the Central region of the Russian Federation. This makes it possible to study the historical heritage of the areas noted above and share their achievements in the field of tourism development.

· external borders with Belarus (border length 352 km), Estonia (249 km) and Latvia (270 km). In this case, the presence of such connections makes it possible to maintain business and cultural contacts with these countries.

The region serves as a link connecting the enormous potential of tourism opportunities in the North-West and Central parts of the Russian Federation.

Climatic conditions, namely: fairly warm summers and relatively mild winters, allow the development of both summer and winter types of recreation and tourism here. The entire complex of natural recreational resources in the region is assessed as “favorable” for organizing tourism and as “medium favorable” for recreation and treatment. The natural recreational resources of the region are complemented by numerous cultural and historical monuments.

The territory of the Pskov region has rich recreational resources. It is characterized by a fairly dissected topography with alternating hilly-ridge spaces, significant forest cover with a predominance of mixed forests rich in berries and mushrooms, an abundance of lakes (more than 3000) and a large number of small and medium-sized rivers. Such conditions are conducive to the development of sport fishing, water tourism, and hunting. The region has balneological resources - therapeutic mud and mineral waters.

The Pskov land is exceptionally rich in monuments of its glorious history and has a truly priceless historical and cultural heritage. On its territory there are 372 monuments of federal (all-Russian) significance, 3,588 monuments of local significance and 475 newly identified heritage sites. Many of them are real masterpieces of architecture, evidence of the true skill of Russian architects of the 14th-19th centuries.

The tourist season in the Pskov region falls on the period from May to October. In 2001, during this time, about 75% of the total flow of tourists arriving in the Pskov region was received. The main months of admission were May and June. This peak is associated with large-scale events (Days of Slavic Literature and Culture, celebration of the 200th anniversary of the birth of A.S. Pushkin). The main consumers of services were residents of Moscow and the Moscow region, St. Petersburg and the Leningrad region. The inbound flow from other regions of Russia is insignificant. The main flow of foreign citizens is represented by tourists from the Baltic countries (Latvia, Estonia, Lithuania), Finland, the USA, Germany, France, Sweden.

The main destinations for residents of the Pskov region for tourism purposes are St. Petersburg, the Novgorod region (as a rule, schoolchildren on one-day tours) and the Krasnodar region, which accounts for 78% of the total flow. The outbound flow to non-CIS countries has decreased significantly. The most popular holiday destinations among residents of the Pskov region were the following countries: Türkiye, Egypt, Spain, and the Czech Republic. The majority of residents of the Pskov region took advantage of tour packages lasting up to 3 days (94%).

Compared to 2000, the entry of foreign citizens from the Baltic countries increased by 19.1%, and the entry of foreign tourists by 19.6%. In the Russian Federation, the increase in the total flow was 13.5%, for the purpose of tourism - 15.5%.

There has been a decrease in the incoming flow of foreign citizens (especially on business visits) from countries with which Russia does not have common borders. This trend is common throughout the Russian Federation. The decrease in business trips from non-CIS countries amounted to 7.1%. At the same time, the entry of citizens from Norway (by 27%), Finland (by 17%), and Sweden (by 10%) increased. The incoming flow of citizens from Ukraine (by 64%) and Poland (by 59.2%) from the Baltic states increased.

In 2001, tourism industry enterprises (travel agencies, hotels, sanatoriums, recreation centers and cultural institutions) sold services totaling 105,884.6 thousand rubles.

Currently, there are 23 travel companies operating in the Pskov region, of which 17 are located in Pskov, 4 in Velikiye Luki, one in Pechory, and one in Gdov. All companies have the right to conduct international tourism activities. Most travel companies are limited liability companies, however, these are mainly small travel agencies. There are also closed joint stock companies, municipal and trade union tourism companies.

There are 29 hotels and hotel complexes in the Pskov region. Recently, the Baltia complex (motel) was added to the six Pskov hotels. There are 1,997 beds in 29 hotel-type enterprises. These are mainly single or double rooms. Foreign companies are not represented among the owners of hotels located in the Pskov region.

The ecologically clean nature of the Pskov region served as a positive incentive for the development of the sanatorium and resort base. Today in the Pskov region there are 9 rest houses, several boarding houses, dispensaries, sanatoriums and 12 tourist centers and recreation centers.

Currently, there are enough food establishments in the region to fully satisfy the demand of tourists. There is a tendency to increase the number of cafes, restaurants, bars, as well as improve the quality of service and their differentiation.

The degree of development of transport infrastructure has a great influence on the tourist attractiveness of the region. The level of development of transport infrastructure in the Pskov region is quite high. The region is crossed by large roads and railways, connecting the region with such large cities as Moscow, St. Petersburg, Riga, Tallinn, Kyiv. In addition, there are two relatively large airports in the region. There is also inland water transport in the region, which connects some Baltic cities with the city of Pskov and can be used for organizing excursions and eco-tourism with trips to the islands of Lake Pskov-Peipus.

The need to develop tourism in the region is caused, first of all, by the low productive power of the region (if in the 90s industrial production decreased, in general, in the country by 50%, then in our region by 70%) and in the near future there is no economic recovery in production is planned. There are a number of other reasons for this:

1. creation of new jobs;

2. support for industries and professions;

3. revenues in the form of taxes to federal, regional and local budgets;

4. export of local products (for example: souvenirs of various crafts).

The attractiveness of the Pskov region as a tourism destination is determined by the following factors.

1. The huge historical and cultural heritage of the city, inextricably linked with the history and culture of all of Russia

2. Transport security determines Pskov as the starting point of tourist routes to historical and cultural sites of the Pskov region.

3. The venue for congresses, symposia, seminars, exhibitions, fairs, festivals is the basis for the development of business and congress tourism.

4. Cultural center

5. The center of the Russian Orthodox Church (there are more than 80 temples and churches in the city) - a prerequisite for the development of religious tourism

6. International competitions in various sports are held in Pskov.

7. Events related to the history and culture of Russia.

8. Tourist trips can be combined with river cruises.

Unfortunately, a number of negative factors currently affect the development of inbound tourism:

1. Low competitiveness of the old placement fund.

2. Depletion of the range of travel services.

3. The significant duration of the “dead season” indicates the inability to organize the tourist offer, cycles of recreational activities, taking into account individual and group needs of consumers.

4. Lack of a comprehensive view of the character and specifics of Pskov as a tourist destination.

5. The flow of negative information in foreign media about Russia as a country unfavorable for tourism.

6. Due to limited funding, propaganda work abroad to strengthen the tourist image of the city is carried out in insufficient quantities.

7. The city’s infrastructure is insufficiently developed; its condition does not yet meet international standards in tourism.

8. There is a problem of shortage of hotel rooms and small hotels of the middle class, 3-star category.

9. The need to create a hotel infrastructure is determined both by the formation of the business and tourist attractiveness of the city, and by the expansion of accommodation and recreation areas in close proximity to tourist attractions, business centers, cultural and historical attractions of the city, as well as venues for major international exhibitions, symposiums, congresses and festivals, international sports competitions.

10. There is no program to support travel agencies involved in inbound tourism.

11. The state of the city infrastructure and, first of all, its transport component cannot contribute to the development of tourism. This includes the lack of modern buses of various capacities for tourists, the lack of car parking, and the low level of service in public transport (for example, taxis).

12. Foreign tourists are concerned about the criminal situation in Russia, as well as issues of ensuring their safety.

13. Quite a low level of medical care under insurance policies in case of illness during a tourist trip and a number of other, less significant factors.

The reasons for these negative phenomena lie in the action of the following factors:

1. Fragmentation of efforts to develop domestic tourism, lack of interest in introducing mechanisms of economic cooperation and management.

2. Sluggish and not entirely correct methodology for organizing joint and mixed ventures with the participation of foreign investors.

3. Political and economic instability in the country.

4. The focus on commercial tourism could not but influence the reduction in the amount of deductions from tourism activities to the city budget and the redistribution of income in favor of the shadow economy. The elite tourism of wealthy singles did not cause a tourism boom, it deadened huge fixed assets and reduced working capital from tourism hundreds of times. Transport has been suspended, there is no pilgrimage to museums or exhibition halls.

5. The distance from the main Western European capitals does not allow the widespread use of bus routes, because this entails staying on the bus for 2 or more days, and not everyone can withstand this.

6. Weak manifestation of tourist flows, the economic significance of which was difficult to predict. The conclusion follows about the unsatisfactory use by government agencies of their management function, which determines the city’s policy in the field of tourism, the role of the regulator and organizer of tourism development.

The situation in the domestic tourism market was mainly influenced by the following factors:

1. Too large a share of the transport component in the total cost of the tour, making the offer on the domestic market uncompetitive compared to foreign trips;

2. Insufficient use of the system of discounts on transport and accommodation directs the attention of domestic tour operators to foreign markets;

3. A significant increase in the cost of supply in the domestic market, which has reached international levels with a lower quality of service, which also stimulates a reorientation of demand for foreign travel;

4. Decrease in the overall mobility of the population; The proportion of the population spending their holidays at their dachas, with relatives and friends, has more than doubled; up to 60% of the population spends their holidays at home;

5. Destruction of the industry management system, which led to its disintegration into separate links, loss of coordination of the activities of facilities, and the elimination of regional routes;

6. Lack of qualified managers capable of working in new economic conditions.

The difference between the capital's tourist offer and its analogues, which are abundantly offered on the market, is that the Pskov region has a unique opportunity to combine different types of tourism.

Representing the center of business, financial, political, scientific, spiritual and cultural life of Russia, Pskov receives unique opportunities to develop the most promising types of tourism in all available forms. Existing opportunities for the development of various types of tourism make it possible to significantly diversify the offer and increase the competitiveness of Pskov’s tourism product. The range of the city's tourist offer is quite wide and can be based, first of all, on the preserved fragments of the historical and architectural environment of the city, monuments of architecture, engineering, history, archeology and culture.

The natural opportunities of the surrounding areas, where there are facilities owned by Pskov enterprises and institutions, make it possible to expand the traditional offer by organizing short-term trips to nature. The development of tourism is also favored by the convenient geographical location of Pskov, which is connected with other historical and cultural monuments and cities by direct road and rail links.

To achieve the goals and objectives set for the study, existing tourism development programs were analyzed: Moscow (2000-2010), St. Petersburg (1999-2003), Nizhny Novgorod (2002-2004) , Tolyatti (1999-2000), Perm (2001-2005), Pskov (1996-1997, 2002-2002, 2002-2006) according to the following criteria:

1. Program goals;

2. Program activities;

3. Compliance of activities with goals;

4. Criteria for evaluating the implementation of the program (final result);

5. Compliance with the regulatory framework;

6. Program implementation tools;

7. Program logic;

As it turned out, these programs have both disadvantages and advantages. All programs follow the set goals and objectives, develop certain activities in accordance with the goals. However, in some programs the activities are clearly written and give an idea of the specific purpose of the program, while in others the proposed activities are described at length and vaguely. It should also be noted that all programs have expected end results that correspond to goals and objectives.

Chapter 3. Improving the program for the development of the tourism industry in the Pskov region

Since the purpose of this work is to develop proposals for improving the tourism development program in the Pskov region and this chapter will be devoted specifically to this, we propose the following plan for offering recommendations for improving the program:

1. Purpose of the program;

2. Program objectives;

3. Program activities;

4. Program implementation tools;

5. Results of the program implementation.

In the tourism development programs of the Pskov region for 1996-1997. and 2002-2006 In our opinion, the set goals (Table 3.1) were not defined precisely enough. Therefore, we proposed the following goals for the tourism development program in the Pskov region, which, in our opinion, are more accurate:

1. Increase in income from tourism. Formation of city and regional budgets using revenues from tourism activities

2. Improving the well-being of residents of the city and region. Using the social role of tourism

3. Inflow of investment and creation of new jobs

4. Providing comfortable conditions for tourists to stay

5. Growth of national dignity as a consequence of hospitality and appeal to cultural and historical heritage

Regarding the tasks noted in the above-mentioned programs (Table 3.2), we would like to add the following points:

1. Development of inbound, domestic, social and amateur tourism

2. Formation of an event tourism program (congresses, festivals, competitions, city holidays, etc.

Table 3.1

Comparative table of goals of Tourism Development Programs in the Pskov Region

Goals
	Creation of a modern, highly efficient and competitive tourist complex in the Pskov region;	Creation of a modern, highly efficient and competitive tourist complex in the Pskov region, providing ample opportunities to meet the needs of Russian and foreign citizens for tourism services, development of the regional economy through the creation of new jobs, preservation and rational use of the historical, cultural and natural potential of the region, increasing tax revenues .

Table 3.2

Comparative table of tasks of the Tourism Development Programs of the Pskov Region

Tasks

Tourism development program for the Pskov region 1996-1997.

Tourism development program for the Pskov region 2002-2006.

1. Formation of a modern regulatory framework and the foundations of the system of state regulation of tourism activities;

creating conditions for the development of domestic and inbound tourism;

2. Support for the development of domestic entrepreneurship in the field of tourism, in particular small businesses;

3. Stimulating the development of the material base of tourism (accommodation facilities and infrastructure) by attracting domestic and foreign investment for the reconstruction and new construction of tourist facilities;

4. Creating conditions for the revival and development of traditional tourism centers, the development of new tourist areas with extensive natural, historical and cultural potential;

5. Integration of the Pskov region into the system of the Russian and international tourism market and the development of international cooperation in the field of tourism;

7. Improving the information support system in the field of tourism;

8. Development and implementation of progressive tourism service technologies in the regional tourism market

1. Formation of a modern tourism market based on the development of competition, deepening specialization and cooperation in the work of tourism organizations;
2. Development of a regulatory framework for tourism development;
3. Creation of conditions for the priority development of domestic and inbound and social tourism;
4. Ensuring the development of social, medical and recreational, specialized and individual tourism in the Pskov region;
5. Expansion of international cooperation;
6. Stimulating the development of the material base by attracting investments for the reconstruction and new construction of tourist

objects;
7. Effective and rational use of the existing material base and recreational lands:
8. Formation of a modern system of training, retraining and advanced training of tourism personnel, carrying out scientific research in the field of tourism;
9. Development of a system for socio-economic assessment of the effectiveness of tourism activities in the region;
10. Improving the information support system, conducting active advertising activities aimed at creating the image of the Pskov region as an area favorable for tourism.

I would like to dwell in more detail on the system of measures during the implementation of the tourism development program in the Pskov region. The disadvantage of the Tourism Development Programs of the Pskov Region in 1996-1997. and 2002-2006 (Table 3.3) in our opinion, the formulation of the implemented activities is too broad, as well as the small variety of the latter.

Table 3.3

Comparative table of activities of the Tourism Development Programs of the Pskov Region

Events

Tourism development program for the Pskov region 1996-1997, 2000-2002

Tourism development program for the Pskov region 2002-2006.

2. Research and design work;

3. Development of tourism infrastructure in the region;

4. Development of museum tourism services;

5. Improving the economic mechanism and organizational structure of management of the tourism complex;

1. Development of the regulatory framework, which provides for the adoption of the necessary regulations governing the relations of tourism market entities, methods and forms of state support for tourism development;

2. International cooperation;

3. Improving the tourism development management system;

4. Activities related to the development of the material base of tourism and the development and implementation of individual subprograms and projects;

6. Personnel support for tourism development.

In our work, we would like to propose the following procedure for implementing the activities of the Tourism Development Program:

I. The image of Pskov as a city favorable for tourism;

II. Development of infrastructure and material base of tourism;

III. Development of a tourism product for the city of Pskov;

IV. Creating conditions for the development of tourism. State support for tourism in Pskov and the Pskov region;

V. Training, retraining and advanced training of specialists for all types of activities in the tourism industry;

VI. Scientific support of tourism activities.

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The economy of a tourism enterprise is determined by the structure of income and expenses. The successful operation of a tourism enterprise, like an enterprise in any field of activity, is possible only if it constantly ensures cash flow. The receipt of money is income, and its use is expenses. In addition, it is very important that revenues exceed expenses and ensure profit.

Comparing income with expenses allows you to determine the amount of excess of cash receipts over expenses and come to a conclusion about the efficiency of the enterprise.

Tourism activity, like any other, is impossible without generating income, and tourism business entities (tour operators, travel agents, etc.) cannot function without the positive results of their activities, that is, without profit, without income it is also impossible.

The income of tourism enterprises is formed mainly from profits from the sale of tourism products and individual services to organized and unorganized single tourists or tourist groups. The tourism product is sold under a service contract or exclusively, at the request of the tourist, without a contract.

Regardless of the form of payment (prepayment or post-payment), the amount of payment received for a tourist product or individual services forms the gross income of the tourism enterprise.

The main, and often the only source of income in tourism activities is money received from the sale of tourism services.

Using a reasonable pricing and product policy, a tourism operator can increase income by increasing the number of tourists served, the duration of their trip and improving the quality of services.

Income from the sale of tourism products and services is the amount of revenue, which is calculated using the formula

Where V - income (revenue) from the sale of tourism products (services);

n - types of tourism services (from 1 to n);

Ni - quantity of the 7th tourist service (tourist product);

These - price of the 7th tourist service (tourist product).

Since a tour operator forms, markets, and sometimes sells a complex of tourism services, that is, a tourism product, and a travel agent promotes and sells a product formed by a tour operator, differences in their activities determine different sources of income.

The tour operator’s income is generated mainly from payment for the tourism product by an agent, dealer or directly by the tourist. The income of a travel agent is generated from commissions for the promotion and sale of tourism products received from a tour operator or other enterprises in the tourism industry. Differences in the sources of income of these enterprises are caused by differences in their activities. If a tour operator purchases tourism resources and services to complete a tour package, then a travel agent or other intermediary takes the finished tourism product for sale, for which he receives income in the form of an agency (commission) fee for the sale.

What is more attractive for travel agents is not the fixed rates of agent remuneration, but the interest rates under the accumulative system, the essence of which is that after the sale of 10 units of a tourist product, the percentage of the agent’s remuneration increases. Such an increase in agent remuneration for the tour operator is exactly the same as a flexible system of discounts on prices for regular customers or discount cards when selling tourism products by the tour operator itself.

The role of an enterprise's income is that it is used to cover expenses, pay taxes and make a profit:

Making a profit, as can be seen from the formula, is ensured by revenue (income) from the sale of tourism services. Therefore, the basis of the development strategy of a tourism enterprise is the optimization of income from the sale of tourism services. Without increasing the profitability of tourism industry enterprises, it is impossible to solve the problem of organizing and developing tourism in Ukraine, bringing it to the world level, where it provides huge profits to entrepreneurs and income to the state. An income optimization strategy involves developing measures to increase it.

The model for the formation and direction of using the income of a tourism enterprise in accordance with the legislation of Ukraine is shown in Fig. 2.2.

Income is considered optimal if it is enough to pay taxes, cover expenses and form a self-development fund for the enterprise. Such optimization requires justification of the effective structure of the sources of generation and directions of use of income with the allocation of that part of the profit that is necessary for reinvestment.

The transformation of the administrative-command economic system and the transition to market relations in Ukraine have radically changed the mechanisms for the formation and distribution of income of business entities. These mechanisms include two relatively independent, although interrelated processes: the first is the generation of income, and the second is its distribution and use. The mechanisms for the formation and distribution of income are based on general economic principles, which follow from the essence and purpose of income and are developed on the legislative basis in force in the Ukrainian economy.

Modern mechanisms for the formation and distribution of income in tourism are a consequence of the market reform of the country's economy and the new system of taxation of income and profits of enterprises.

Rice. 2.2. V

The taxation system in tourism is regulated by the “Tax Code of Ukraine” dated December 2, 2010, Art. 207 is devoted to the procedure for taxation of tour operator and travel agency activities. In addition to laws, the mechanisms for the formation and distribution of enterprise income are regulated by accounting regulations (standards).

The first and main source of gross income in the tourism business is income from the sale of a tourism product or individual services. This source of income appears in the form of revenue expressed in sales prices taking into account the CDV. Other sources of income for tourism enterprises play a supporting role, but this does not mean that they can be ignored.

The initial stage of distribution of gross income is its adjustment (reduction) for amounts that are not inherently income of the enterprise, and for those amounts of income on which income tax has already been paid.

The application of value added tax when adjusting gross income has features depending on the type of tourism (domestic, inbound or outbound).

Transactions for the sale or purchase of a tourism product are subject to VAT in accordance with the generally established procedure. The tax base also includes the cost of additional organizational services. Transactions on the sale to residents of sanatorium-resort treatment and recreation services for children, provided for in a special list of institutions determined by the Cabinet of Ministers of Ukraine, are exempt from VAT.

When providing tourism services on the territory of Ukraine to foreign tourists, a zero VAT rate is applied if these services are sold outside Ukraine by bank transfer directly by tourism entities (agents) through representative offices of Ukraine in other states or through non-residents.

For outbound tourism, VAT is not paid from the cost of transport services and tourist services abroad, which is part of the tourism product used by tourists outside the customs territory of Ukraine.

The VAT system used in tourism activities reduces the amount of adjusted gross income, and therefore taxable profit.

Adjusted gross income of tourism enterprises is used in three main areas:

1) reimbursement of gross costs;

2) formation of a depreciation fund;

3) ensuring taxable profit.

Gross expenses cover not only the costs associated with the sale of tourism services, but also the costs of creating a tourism product. Gross expenses are the sum of all expenses of the taxpayer (tourist enterprise) in monetary, tangible and intangible forms, carried out as compensation for the cost of purchased tourist services to fulfill the obligations given to tourists, as well as other expenses, except for depreciation. For tourism operators, this means that gross expenses include two main groups of costs: the first - the costs of purchasing tourism services to complete the tourism product, calculated at manufacturer prices without VAT, and the second - the costs of selling tourism products and services to individual tourists and groups of tourists. Only depreciation charges are not included in gross expenses.

For the first time in the Ukrainian economy, depreciation deductions are not considered expenses, although they reduce profits subject to taxation. The amount of such reduction is regulated by depreciation rates established by law. Depreciation charges are a separate area of income distribution. However, in Form No. 2 “Statement of Financial Results”, in Section II “Elements of Operating Expenses”, depreciation charges are a separate element.

The directions of distribution of gross income can be expressed by the formula

Where VD - gross income;

KD - amount of adjustment of gross income; BB - gross expenses;

Am - depreciation charges for the complete restoration of fixed assets and intangible assets;

those - the amount of taxable profit.

The formation and distribution of income of enterprises is regulated by the Accounting Regulations (standards), namely standard 3 “Statement of financial results” and 15 “Income”. These standards use only the term “income” and do not use the term “gross income.”

All sources of income generation for an entrepreneurial structure in any field of activity are reduced into two groups: income from ordinary activities and profit from extraordinary events (Fig. 2.3).

As can be seen from the diagram, normal activities cover operating and financial activities. Operating activities distinguish between main and other operating activities. For a tourism operator, the main activity is the acquisition, promotion to the market and sale of tourism products, as a result of which the main part of the income is formed. The scheme for the formation and use of income from the main activities of the tour operator is shown in Fig. 2.4.

Rice. 2.3. V

The main type of expenses of a tour operator are the costs of purchasing tourism services related to serving tourists, paying their employees, and the costs of paying taxes and fees. For travel agents, the main source of income from operating activities is agency fees.

Rice. 2.4. V

Other operating activities play a minor role in generating income for both types of tourism enterprises.

Emergency events include events (operations) that differ from ordinary ones in their exclusivity and non-recurrence - these are natural disasters, man-made disasters and accidents.

Income in any form is a consequence of financial and economic activity, which serves as a source of covering the internal and external obligations of enterprises. Therefore, the generation and use of income is an interdependent system (Fig. 2.5).

The diagram shows all sources of income generation and directions of its distribution and use. In the process of income distribution, the profit (loss) of the enterprise is determined.

Since VAT is paid on income from the sale of tourism products and services, the income after payment is called net income.

Net income without the cost of sold tourism products is gross profit (loss) from sales.

Rice. 2.5. V

The difference between gross profit (loss) taking into account other operating income and expenses (administrative, sales and other operating costs) forms profit (loss) from operating activities.

Enterprises can also receive profit (loss) from financial activities. It acts as the difference between income and expenses associated with financial activities.

The amount of profit (loss) from operating and financial activities is the profit (loss) from ordinary activities subject to taxation. After paying taxes on profits from ordinary activities (operating and financial), what remains is net profit (loss) from ordinary activities.

Income from extraordinary events is used similarly. After paying income tax from this activity, the company receives a net profit. If extraordinary events are accompanied by losses, then they are covered by profits from ordinary activities, reducing them or increasing losses if the ordinary activities of the enterprise are unprofitable.

The amount of net profit (loss) from ordinary activities and from extraordinary events determines the total amount of net profit (loss) of the enterprise. As can be seen from the diagram shown in Fig. 2.5, after paying taxes on income and reimbursement of all expenses, the enterprise receives net profit or loss as the final result of its activities.

An enlarged model of income generation in tourism is shown in Fig. 2.6.