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BUSINESS INFORM №2-2017

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24

Section: Economics of Trade and Services
UDC 336.153:338.486.22:005
Kuzmenko O. O., Tkachenko T. I.
The Formation of Principles and Tasks for Revenue Management of Tourism Enterprise (p. 166 - 171)

The article considers the process of formation of principles and tasks for revenue management of tourism enterprise. Essence of the concept of «revenue management» has been analyzed and expanded. The methodology is based on a system of methods and approaches which provide a conceptual unity of research. The methodical principles in the theoretical substantiation of the concept of «revenue management» are: comparison, induction, deduction and synthesis, method of analogies. It has been concluded that management of revenue and expenditure of tourism enterprise is an integral part of the work associated with developing an economic strategy for the functioning of enterprise. In particular, revenue management is aimed at creation of economic conditions, providing for compensation of constant and variable expenses, full and timely payment of all types of taxes, compulsory payments, and ensuring the target profit.
Keywords: revenue, tourism enterprise, revenue management of tourism enterprise, tasks of management, principles of revenue management of tourism enterprise.
Fig.: 3. Tabl.: 2. Bibl.: 13.

Kuzmenko Oleksandr O. – Postgraduate Student, Kyiv National University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)
Email: [email protected]
Tkachenko Tatiana I. – Doctor of Sciences (Economics), Professor, Head of the Department, Department of Tourism and Recreation, Kyiv National University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Kuzmenko, Oleksandr O., and Tkachenko, Tatiana I. (2017) “The Formation of Principles and Tasks for Revenue Management of Tourism Enterprise.” Business Inform 2:166–171.


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