Podat V. Management of increase of profit of the tourist enterprises.

A research object are the processes of management the increase of income of tourist enterprises. The article of research is summation of theoretical, methodical and applied positions of the increase management of income of tourist enterprises The aim of dissertation work is an improvement of theoretical and scientific positions, development of methodical tool and practical recommendations in relation to a management the increase of income of enterprise. Methodological basis of dissertation work are substantive provisions of economic theory, methods of scientific cognition, methods of economic and financial analysis. Scientific novelty of positions and recommendations that were pulled out in dissertation and were reasoned by the author were following, first: - is conducted the rank of natural and price lever that gives an opportunity to determine certain expectations of level of profitability depending on a tourist season; - certain the intercommunications between different operating levers on the basis of price and quantitative leverage, that allows considerably to simplify calculations at the use of leverage. A practical value of the got results is in development of research and practice positions and recommendations from the improvement of management the increase of income of tourist enterprises, that will assist stabilizing of current financial status and providing of their further development. The scientific results of research drawn on in activity of the next tourist enterprises: Hotel Yalta-Intourist, Sanatorium "Livadiya", Private enterprise "Albatros". Some of results were used also in activity of the Department of culture and tourism of the Kherson region state administration.