Rypkovych M. The financial and credit tools of development of tourist-recreation industry

Object – financial and credit mechanism of tourism and recreation industries Ukraine. Purpose – deepen the theoretical and methodological foundations, improve methodological approaches and practical recommendations to strengthen the impact of the financial and credit instruments on the development of tourism and recreation industry. Methods of analysis and synthesis; induction and deduction; analogies and comparisons; abstraction; generalization; formalization; comparative methods; statistical analysis; factor analysis; economic and mathematical. Results – Theoretical foundations of the financial and credit instruments on the development of tourism and recreation sector and improved financial or investment to ensure its development. Novelty - improved comprehensive target-oriented approach to the implementation of financial-credit mechanism of tourism and recreation industry; improved scientific and methodical approaches to determining the financial efficiency of health institutions from the standpoint of health-resort zone; were further developed principles of the financial and credit mechanism of economic development of tourism and recreation industry; were further developed conceptual approaches to the selection of effective ways and mechanisms for improving financial and credit support the development of tourism and recreation industries; were further developed areas of modernization of financial and credit levers of tourism and recreation in correlation with the policy of structural reforms in the economy and the process of transformation of local government institution; were further developed theoretical and empirical approaches to cluster forms of business competitiveness in the tourism and recreation industry. These improvements were implemented in PJSC "Ukrprofozdorovnytsia" in Transcarpathian region, JSC "COMINVESTBANK", Department of Economic Development and Trade of the Transcarpathian regional state administration, state enterprise "Sanatorium" Sunshine Transcarpathia "in the educational process Ternopil National Economic University and the Transcarpathian Institute. Voloshin Universities JSC "Interregional Academy of Personnel Management". Sphere of activity is spa facilities and banks.Branch – Economics.