Roshko N. Accounting and analysis of tourist activities (case study: the Carpathian region of Ukraine.

Dissertation is an integral study into theoretical, organizational, methodological and practical principles for accounting and analysis of the tourist activities in the Carpathian region of Ukraine. Economic essence of tourist activity is exposed with the effect of its specific features on tourist business accounting. The research improves the classification of tourist business entities and characterizes the Carpathian region as one of the leading territories for development of tourism in Ukraine. The study shows specific features of accounting at the travel agents and tour operators taking into consideration specifics of their business and operation activities. The models are developed to display the accounted activities of the tour operators and travel agents. The prospects of eco-tourism in the region are assessed and the appropriate book-keeping document support is offered as regards its business entities. The study suggests an improvement to the organization of the accounting procedures and document flow at tour agents. Financial status of the tourist industry is evaluated with the worked-out system of indices. The factor analysis is undertaken for the multiple service tourist entities. The research puts forward an algorithm and an additive model for forecasting business outcomes from the activities of the tourist entities.