The dissertation is a complex research aimed at theoretical, methodical, and practical aspects of tourist enterprises restructuring.The relevance of the dissertation research is due to the influence of external factors caused by political and economic conflicts, hostilities, increased competition, consumer preferences changes, falling demand, development of information technology, quarantine period, as well as the influence of internal factors that are connected with reduced tourist products sales and profitability. This creates the preconditions for tourism enterprises restructuring. The purpose of the dissertation is to substantiate the theoretical and methodological principles, develop practical recommendations for tourism enterprises restructuring. We carried out a comparative analysis of the theoretical principles of the enterprise restructuring essence. We proposed such classification features of tourist enterprise restructuring as. This classification features in contrast to the existing ones, reflect the specifics of the tourist enterprises’ activities and provide an opportunity to comprehensively investigate the restructuring process in chronological order. We introduced the concept of "tourist enterprise restructuring» which provides a comprehensive process of changes, purpose of achieving, specifics and patterns of tourist activity. We substantiated scientific and methodological principles of determining the restructuring effectiveness by quantitative evaluation of indicators grouped by investment, operational and social approaches. We considered the market of Ukraine tourist services in general and analyzed the activity of tourist enterprises. There was a consumer survey aimed at identifying factors that affect tourism businesses activity. We determined that the main prerequisites for restructuring are: the level of enterprise informatisation, the work of manager and tourist offer differentiation. We studied electronic space availability and a social network using that affects the functioning of the enterprise as a whole. Сorrelation-regression analysis was proposed to be used to establish the influence of factors on the activities of enterprises, as well as the nature of the relationships between performance and factor characteristics. We investigated restructuring measures taken by tour operators and the effectiveness of their implementation. Systematization of factors influencing tourism enterprises activity, a set of restructuring process measures and their effectiveness allowed us to develop the architectonics of enterprise restructuring. The criteria of restructuring expediency have been determined. We proposed and proved the using of discriminant models to determine the state of the tourism entity. This states that there are time limits for necessity of restructuring processes. There is no universal model, so we developed the stages of tourist enterprise restructuring. We developed restructuring measures for the tourism enterprise depending on the main modern market conditions, namely: COVID-19 pandemic, emergence of new competitors, natural and climatic cataclysms, hostilities. In modern market conditions, we proposed to use a comprehensive approach to the developed restructuring areas, as far as remaining "afloat" does not involve radical changes, but is aimed at obtaining a minimum profit, or achieving a break-even point. Development of domestic tourism involves the diversification of the tourist offer, strengthening competitive positions and making a profit. Development of virtual tours aimed at preserving the customer base, creating interest in recreation and motivation to buy a tour in the future, in off-line mode. Complex application of the developed restructuring measures is the key to the success of tourism in the future.
