The level of prices in the international tourism market. The main types of services in demand on the international market. formation and regulation

Tourism is one of the most important branches of international trade in services. At the same time, this is one of the fastest growing sectors of the world economy, one of the most profitable types of business, attracting large investments, providing growing employment and income, including to the state budgets of countries. In fact, elements of the global tourism system are being formed in the modern world economy, including international networks of hotels, air, water, land transportation and computer systems for booking places.

Tourism is a complex and complex sphere of the world economy, which significantly affects both the entire world economy and the economy of individual countries and regions. In some countries, international tourism is practically the only source of foreign exchange earnings, thanks to which a high level of economic development and the well-being of citizens are maintained.

In the world export of goods and services, tourism currently ranks second, second only to trade in oil and oil products. Every eighth worker in the world is employed in modern tourism and related sectors.

The growing demand for tourism services around the world is primarily due to socio-economic reasons (general growth in income and free time, increased periods of paid holidays, sufficient pensions, changes in the composition of families in the direction of reducing the number of children, etc.), and also progress in the development of transport, its cheapening and availability, the removal or weakening of foreign exchange restrictions, the liberalization of the visa regime.

Tourism is a whole range of services that are combined into the tourism industry - a set of hotels and other means of temporary accommodation (motels, campsites, etc.), catering facilities, entertainment facilities and facilities, educational, business, sports and other facilities. The tourist industry itself is an integral part of the tourism industry. In the tourism business, there are: a) tour operators - firms that produce a tourist product (tour) and b) travel agents - independent firms or agents of tour operators that distribute a tourist product under written agreements with tour operators.

Tourism is characterized by significant territorial unevenness. Developed countries currently account for 57% of all tourist arrivals, developing countries 30%, and countries in transition 13%.

About 44% of international tourists arrive at their destination by air, 42% by road (cars and buses), 8% by sea, and finally 7% by rail.

Based on the forecasts of the WTO and the EU Commission, the following main trends in the development of the tourism industry are distinguished:

The share of interregional trips over long distances will increase. There is a trend towards a further and fairly rapid reduction in the prices of such trips, especially when new high-speed aircraft become widespread;

The influence of external factors on tourism is increasing: the economic situation, the political situation, the level of travel safety;

Significant impact on tourism will be provided by: computer reservation system, technological development, improvement of air transportation, electronic information, communication systems;

The use of air transport will increase (due to the increase in the number of convenient direct flights);

Expenses for all types of travel, primarily for transport, will increase faster than other items of the family budget (today, 8-12% is allocated for tourism in the budget of a middle class family, this is more than the cost of food, clothing, furniture, and is inferior to housing costs only). Travel will become more frequent, but shorter. In general, travel costs will increase due to better quality vacations;

Seasonal changes in market conditions will no longer be a problem for the tourism industry in the near future, as marketing will contribute to their beneficial use;

Two age groups will travel more actively than others: the elderly and the youth;

Marketing segmentation of the market will become more pronounced. The proposal will need to be tailored to the needs of each group;

The state of the environment will become one of the dominant factors in attracting tourists, especially in rural and coastal areas;

Demand for tourism related to visits to cultural attractions, as well as active recreation, will continue to grow.

Tourism occupies a significant place in international relations. About 500 million people annually visit foreign countries for tourism purposes. International tourism is not only a popular form of recreation, but also an actively developing area of ​​the world economy. However, information on the development of international tourism is not absolutely accurate, since it is quite difficult to measure tourist flows. Due to the lack of a single way of recording them, it is much more difficult to compare statistical data between countries.

Tourism can be defined as a set of phenomena and relationships that arise from the interaction of tourists, suppliers, local authorities and the local population in the process of tourism activities. Travel, tourism is a complex of related business areas. The profession closest to tourism is the distribution of tours, that is, the work of travel agencies. Airlines, car rental companies, railways, buses, hotels and restaurants are directly involved in tourism. Related types of business can also include financial structures that finance the development of the service sector, etc.

In order to establish the significance of tourism and more fully describe the scope of its activities, it is necessary first of all to single out the various groups of subjects that interact in tourism.

• 1. Tourists. These are people who experience various mental and physical needs, the nature of which determines the directions and types of participation of these people in tourism activities.
• 2. Organizations providing goods and services to tourists. These are entrepreneurs who see tourism as an opportunity to make a profit by providing goods and services, taking into account the demand in the tourism market.
• 3. Local authorities. They consider tourism as an important factor in the economy, associated with the income that local citizens can receive from this business in the form of taxes that go to the local budget.
• 4. Host. The local population perceives tourism primarily as a factor in employment. For this group, the result of interaction with tourists, including foreign ones, is important.

The task of the tourism business is the production and sale of a tourist product and services available to a wide range of consumers with different income levels and at the same time solving customer problems, creating comfort and taking care of their working and leisure conditions. For the success of the tourism business, it is very important to analyze the characteristics of tourist flows. For its implementation, tourism is classified according to various criteria: geographically, the purpose of the trip, the directions of tourist flows, modes of movement, etc.

According to the geographical principle, two types of tourism are distinguished: domestic and international.

Domestic tourism - travel for tourism purposes of citizens of the country within the borders of their state without engaging in paid activities at the place of temporary residence. Domestic tourism is not associated with crossing the state border and tourist formalities. National currency, language, documents remain the same. The share of domestic tourism in the world accounts for 80-90% of trips. The cost of it is 5-10 times higher than the cost of international tourism. Especially popular in the USA.

International tourism covers trips for tourism purposes outside the country of permanent residence without engaging in paid activities in the place of temporary residence. At the first United Nations conference on tourism and travel, which was held in Rome in 1968, a definition of international tourism was developed. “A foreign tourist is a “temporary visitor”, i.e. any person visiting a country other than that in which he is permanently resident, for any purpose other than the exercise of a professional activity remunerated in the country visited.” Foreign tourists include all temporary visitors who have arrived in a given country for at least 24 hours. This time may be different in some countries.

The development of international tourism in countries that mainly receive tourists is due to the desire to increase the inflow of foreign currency and create new jobs. Many countries through international tourism are trying to solve the problems of the balance of payments. Incoming foreign tourists, paying for goods and services, ensure the flow of currency into the budget of the host country and thereby activate its balance of payments. Therefore, the arrival of foreign tourists is called "active tourism". The departure of tourists is accompanied by an outflow of the national currency. International payments for tourism operations of this kind are fixed in the liability of the balance of payments of the country exporting tourists, and tourism itself is called "passive". In the direction of the tourist flow, inbound and outbound tourism is distinguished.

Inbound tourism - travel within the country of persons who do not permanently reside in it, for tourism purposes without engaging in paid activities.

Outbound tourism - travel of persons permanently residing in one country to another country with similar purposes without engaging in paid activities in the visited country.

According to the purpose of the trip, tourism is divided into: recreational, health, educational, professional and business, scientific, sports, pilgrimage, nostalgic, ecotourism, etc.

As a rule, with the increasing importance of tourism in the country's economy, the introduction of the state into the industry through a ministry with appropriate powers or through the participation of various international organizations also increases. The flagship of international tourism is the World Tourism Organization (WTO). There are also other international organizations connected in one way or another with tourism, such as the International Air Transport Association (IATA) and the International Civil Aviation Organization (ICAO).

In addition, there are many regional organizations such as the European Travel Commission (ETC), the Asia-Pacific Travel Association (PATA), the Caribbean Tourism Organization, and others. Their efforts are mainly focused on marketing, promotion and technical assistance. The WTO is a more operational than deliberative body. His responsibilities include providing assistance to member countries of this organization, research work, consisting of seven main areas of research; provision of statistical information; harmonization of policies pursued by different countries; assisting participating countries in maximizing the positive impact of tourism on their economies; sponsoring education and advanced training, etc.

The WTO is the successor to the International Society of Official Tourism Organizations (UOTO), which since 1946 has united about 100 NTOs. The WTO was created at the Extraordinary General Assembly of the UOTO, held in Mexico from September 17 to 23, 1975, and became the legal successor to the international activities that the UOTO had previously done. The WTO has four levels of membership. Ordinary members are countries that have ratified or agreed to the WTO's constitutional charter. As of January 1, 1994, 120 countries are members of the WTO.

Associate members are currently three territorial formations - the Netherlands Antilles, Gibraltar and Macau. Permanent observer - the Vatican.

Affiliate members on January 1, 1994 were 187 international non-governmental public and private institutions that are actively involved in tourism: hotel and restaurant chains, travel agencies, airlines, tourism training and research institutes and centers. These institutions are united in a Committee of Affiliate Members and pay dues to the WTO. They are invited to participate in the work of various WTO bodies and perform special activities that other international organizations cannot carry out.

The structure of the WTO includes: the General Assembly, the Executive Council, the General Secretariat, the Regional Committee, the Committee of Affiliate Members, as well as various commissions and specialized committees.

The General Assembly is the governing body of the organization, consisting of delegates from regular and associate members. They meet twice a year to adopt the organization's budget and various recommendations. The General Assembly established six regional commissions: for Africa, America, East Asia and the Pacific, South Asia, Europe, the Middle East. These organizations are called upon to carry out the recommendations of the assembly to their respective regions and to encourage intra-regional tourism.

The Executive Council brings together 20 ordinary member countries, chosen by the assembly. They meet twice a year and develop the necessary measures to implement the resolutions adopted by the General Assembly. They execute and control the budget of the organization.

The General Secretariat consists of the General Secretary and a staff of 85 international representatives; he is based in Madrid. The Secretary General applies the directives of the assembly and the council. As the head of the secretariat, he manages the activities of the organization, represents the program of relations with the governments of the participating countries, and manages the accounts of the council.

The committee of affiliated members is organized by working groups: Youth Tourism, Consumer Choice and Behavior, Tourism Investment, Tourism and Employment, Tourism and Health, Tourism and Information Media. The European Travel Commission was established by the national tourism organizations of European states as a non-profit organization in 1948 and unites 21 countries. Its work is supported by the European Union, which regards tourism as an industry of great economic and social importance.

Most countries have their own national tourism organizations. Some of them, for example, in France and Spain, are part of the government, while others are created independently of the government, but supported by it with centralized financial injections, as in Great Britain. The US Travel and Tourism Administration is supported by the federal government, but most marketing and development responsibilities fall on the shoulders of the individual states. The organization is funded by $17.5 million in annual federal loans and $20 million in private sector partnership contributions.

As a rule, ministries for tourism are created in tourist states, especially in island countries. However, some of them have either a state department of tourism, which is subordinate to the Ministry of Economy, or a department of foreign trade, or, a tourism department within the Ministry of Youth, Sports and Entertainment. In states with decentralized power, tourism is subordinate to the local administration. It also happens that the responsibility for the development of tourism is shared between the federal government and the management of the territorial entity.

Countries exchange tourists and, accordingly, money. As a rule, there is an exchange of traditional types of tourism. For example, residents of the northern countries of Europe mainly spend their holidays in the resorts of the Mediterranean, and residents of the southern warm countries prefer to relax in ski resorts.

The main tourist flows in the world are concentrated within Europe (from Great Britain to France, from Germany to Spain), America (between the USA and Canada) and BAT regions (from Japan to Thailand).

Table 1.1.1 International tourist arrivals and tourism income in the European Tourism Region

	International tourism receipts
2005 (million people)	2006 (million people)	Growth rate (%)	Share of the country in the region (%)	2005 (billion dollars)	2006 (billion dollars)	Share of the country in the region (%)
Bulgaria
Croatia
Germany
Ireland
Netherlands
Norway
Portugal
Great Britain
Total EUROPE

The countries of Africa, the Middle East and South Asia cannot compete with Europe, North America and BAT in terms of foreign visitor arrivals or international tourism receipts. The reason for this lies in economic problems. The tourist centers of these regions are specific markets for many tourist-generating countries. Acts of terrorism and hostilities that negatively affect the international tourism sector often occur here, but they are mainly affected by the downturn in business activity in the respective generating countries.

As for tourist flows between regions, flows between America and Europe are in the lead here. Other leading destinations: from Europe to BAT, to the Middle East and Africa; from BAT to America and Europe.

Europe leads the market of international tourist services and attracts tourists more than other regions, because:

Most of the population has large real incomes and prefers to spend their holidays abroad, but not very far from their country (tourists from Germany, France, Great Britain)

The presence of many cultural and historical monuments created by nature and man

The presence of a large tourism industry and related infrastructure is of great importance.

The countries of Western Europe are the most popular destinations for excursion tourism among tourists. In terms of the abundance of cultural and historical monuments, their geographical proximity, and well-developed tourist infrastructure, this region has no analogues in the world. The vast majority of architectural monuments, museums, galleries are located in large cities. "Non-urban" tourism is much less developed, visiting national parks, country residences, villages is typical for Switzerland, Germany, Austria, Italy and southern Spain.

A characteristic feature of excursion tourism in Western Europe is the steady year-round demand for excursion tourism with visits to several countries.

Tourist flows to Central and Eastern Europe account for 22% of total European arrivals, and receipts - only 2-3% due to low prices for tourism products and the relatively poor quality of service infrastructures. The average income from one foreign tourist in the countries of this region is less than $100, while in the Nordic countries it approaches $1,000.

The analysis carried out by the WTO showed that the share of income from international tourism in Europe's total export earnings is constantly increasing. This once again confirms that international tourism is an important sector of the economy of European countries.

The second region in terms of the number of foreign tourists is America, which, according to the WTO definition, includes North America, Central America, South America and the Caribbean islands. In 2006, 150.5 million people visited the region, accounting for 19% of global arrivals. The share of international tourism receipts amounted to $106.4 billion and reached 25% of global receipts, indicating the high spending of US visitors. Half of the international arrivals in the region are provided by the United States and Canada. Therefore, changes in the US dollar exchange rate play an important role here. Of the countries of North America, the most visited are the USA, Canada and Mexico, which are the main tourist centers of the region and where, in addition to international tourism, domestic tourism is developed. In 2004, the shares of tourist arrivals and receipts in this region are respectively 76 and 78% of the total American.

The first country in the region in terms of tourist arrivals and receipts (44 and 64% respectively) is the United States. This is a consequence of the huge domestic market and highly developed infrastructure of the country. The United States has the largest hotel and transportation industry in the world.

The second place in the development of tourism in the region is occupied by the Caribbean Islands, which receive 12 million tourists a year. Tourist flows to the countries of South America are relatively weak. Thus, the share of arrivals is 10%, and receipts - 9%. This is the result of political instability and a weak economic situation in the region.

The third place in the world belongs to East Asia and the Pacific region. Some countries in the region have recently begun to develop the tourism industry. Basically, these are the new industrial countries of the region - these are: Hong Kong, Malaysia, South Korea, Thailand, Indonesia and Taiwan. In these countries, the export of goods and the export of services complement each other. The export of goods leads to an increase in business travel to these countries, which, in turn, stimulate the development of the hotel business and the entertainment industry, in a word, inbound tourism. The latter increases foreign exchange reserves and stimulates economic growth.

In 2006, more than 90 million tourists visited the East and Pacific region and the share of arrivals was 15.2% of the global level. In 1990-2006 the number of arrivals increased more than 4 times - from 21 to 90 million people, and receipts increased almost 10 times - from 8.5 to 82 billion dollars.

Among the tourist-generating countries for this region, Japan occupies the first place, which accounts for 14.8% of the total demand thanks to the Japanese government's program, which stimulates Japanese vacations abroad. The second and third places are shared by Europe and America, in which the US is in the lead.

East Asia and the Pacific region attract foreign tourists primarily for their unique nature, but not only this. Leisure tourism is well developed in Japan, South Korea and Taiwan, with the Japanese entertainment industry ranking second in the world after the United States. Hong Kong and Singapore offer excellent shopping tourism. Thailand has become one of the important tourist countries in the region, especially after it began to develop new beaches on the southern coast of the country and organize cultural and educational trips to the north of the country.

In the Pacific region, tourism is especially developing in Australia and New Zealand, which receive 6% of the region's guests, and in the countries of Melanesia (Fiji, New Caledonia, Vanuatu, Solomon Islands, etc.), Micronesia (Guam, Marshall Islands, Mariana Islands, etc.). ) and Polynesia (Cook Islands, French Polynesia, etc.), which account for 4% of the guests.

Despite the success of the tourism industry and the large revenues in the countries of East Asia and the Pacific region, the contribution of tourism to the economy of the region is less than in other regions of the world.

In fourth place in the world is the Middle East region, which includes: Bahrain, Egypt, Jordan, Kuwait, Libya, Oman, Qatar, Saudi Arabia, Syria, and the United Arab Emirates.

The circle of countries from which international tourists arrive in the Middle East is extensive. Half of these tourists came from other Middle Eastern countries, 19% were Europeans, and 18% were from East Asia and the Pacific. Only one third of all arrivals in the region are provided by nine tourist-producing countries.

The major tourist generating countries in the region itself are Saudi Arabia and Egypt, which together provide almost 22% of arrivals to the region. The main tourist flows are directed from the UK, Germany, France and the USA, but in recent years they have declined.

The main tourist centers of the region are Egypt, Saudi Arabia, Jordan, Syria and Kuwait. Egypt, the largest tourist center in the region, offers an educational tourist product, and tourism in Saudi Arabia is of a religious nature, as Muslim shrines are located there. These two countries contribute nearly 70% of tourism revenue to the Middle East's total tourism revenue.

Africa as a whole lags behind in international tourism. The number of foreign tourists visiting Africa and the receipts from them are very small and amount to 19.5 million people and 7.6 billion dollars, or 3.3 and 1.8% of the world, respectively.

The growth of international tourism in Africa has been held back by the high prices of the African tourism product. Recently, however, the region has been switching to low-cost mass tourism, especially in the north of the continent near the southern shores of the Mediterranean Sea. The main tourist-generating countries are the African region itself and the European countries that were metropolises for many African colonies: France, Germany, Great Britain.

More than half of the total number of visitors to the region is hosted by North African countries such as Morocco and Tunisia. The share of arrivals in these countries reaches 45% of arrivals in Africa, the income from one tourist is more than 300 dollars. In East Africa, Kenya, Mauritania, Tanzania, Seychelles and Zimbabwe are in the lead, successfully using their natural resources.

In the south of the continent, South Africa is an excellent tourist center, which, together with Morocco and Tunisia, tops the list of the first countries on the continent in terms of arrivals and receipts.

Over the past decade, the share of African countries' income from tourism in total export earnings has almost doubled - from 5% in the mid-90s to 10.5%. However, many countries in the region are not economically developed. They need a sufficiently efficient infrastructure for which they lack the necessary financial resources.

The largest tourist generating market for the South Asian region is Europe, whose position has been further strengthened in recent years. Great Britain provides the largest number of tourists to the region - 12% of all arrivals. East Asia and the Pacific and the Americas are other major tourist generating regions for South Asian countries. Two-thirds of all tourists arriving in the region are received by India and Pakistan, where educational tourism is developed. Some countries, especially Sri Lanka and the Republic of Maldives, specialize in beach tourism. Nepal developed its tourism industry based on skiing and in terms of income it caught up with the booming Republic of Maldives.

Despite the growth of tourism, the countries of South Asia have not yet used their full potential for its development, which was hampered, as in the African region, due to an underdeveloped infrastructure and transport system.

Table 1.1.2 International Tourist Arrivals and Tourism Revenues in Tourist Regions of the World

Tourist region	International tourist arrivals	International tourism receipts
2005 (million people)	2006 (million people)	Growth rate (%)	Share of the country in the region (%)	2005 (billion dollars)	2006 (billion dollars)	Share of the country in the region (%)
Asia Pacific
American
African
Near East

Thus, almost most countries seek to develop the tourism market, as this contributes to the expansion and strengthening of international economic ties. All continents and many countries of the world are represented in the tourism services market, many countries are lagging behind in this type of business and seek to infiltrate this market in order to benefit.

Kostroma State Technological

university.

on the topic:

International tourism market

services.

Completed: Kukhtenko A.S.

Pushkareva N.S.

Checked: Magnitsky A.M.

Kostroma 1998

Plan .

I Introduction.

1 Relevance of the chosen topic.

2 What is a market?

II Main part.

1 The international tourism industry, its development in modern conditions.

2 Economic importance of international tourism.

3 Travel company economics: marketing strategy.

4 Calculation of the price of a tourist product.

5 Accounting operations in international tourism.

6 Organization and technique of execution of international tourism operations.

a.) The main participants in tourism operations and the system of relationships.

b.) Contractual registration of international tourism operations.

7 Appendix.

III Conclusion.

IV Bibliography.

In many countries of the world, tourism is developing as a system that provides all the opportunities to get acquainted with the history, culture, customs, spiritual and religious values ​​​​of a given country and its people, and generates income for the treasury. Not to mention the fact that this system “feeds” a lot of individuals and legal entities, one way or another connected with the provision of tourist services. In addition to a significant source of income, tourism is also one of the powerful factors in strengthening the prestige of the country, the growth of its importance in the eyes of the world community and ordinary citizens.

Tourism activity in developed countries is an important source of improving the welfare of the state. In 1995, the United States received $ 58 billion from the sale of tourist services to foreign citizens, France and Italy - $ 27 billion each, Spain - $ 25 billion

In Russia, the tourism business is developing with a predominant focus on outbound travel. The overwhelming majority of travel companies operating in our country prefer to send their compatriots abroad, and only a small part of them work to attract guests to the Russian Federation, i.e. everything is done so that the capital from the tour. businesses are moving overseas. What is the picture of the international tour market. services now, how will it change in the future? In the current conditions, these issues seem to be relevant, which is why we have chosen the topic of this essay.

In the scientific understanding, the market is an organic part of the capitalist system of commodity economy, the basis of which is the production of a product as a commodity.

When considering the subject of economic theory, 4 spheres of production relations were identified:

production - distribution - exchange - consumption.

Social production aims at consumption. But before the product of commodity production reaches consumption, it must be distributed and exchanged. Distribution is the result of production, not only in terms of form, but also content, for only products can be distributed

labor, capital and land. Distribution leads to the formation of society's monetary income in the form of wages, profits and rents.

Tourism as a specific form of international trade in services.

The tourism industry and its development in modern conditions.

Currently, the tourism industry is one of the most dynamically developing forms of international trade in services. In the last 20 years, the average annual growth rate in the number of foreign tourist arrivals in the world amounted to 5.1%, foreign exchange earnings - 14%. According to the World Tourism Organization, in 1995 there were 576 million tourist arrivals worldwide, with international tourism receipts reaching $372 billion (excluding international transport receipts). In general, the volume of foreign exchange earnings from tourism for the period from 1950 to 1995 increased 144 times.

Experts predict that the rapid development of international tourism will continue. According to various estimates, by the year 2000 this industry will become the leading export industry in the world. It is expected that, at current growth rates, the number of international travel will reach 900 million by 2005 and will increase to about 937 million by 2010.

According to various analysts, the following factors underlie the development of international tourism:

1. Economic growth and social progress have led to an increase in business and educational travel.

2. The improvement of all types of transport has reduced the cost of travel.

3. An increase in the number of hired workers and employees in developed countries and an increase in their material and cultural level.

4. Intensification of labor and the receipt by workers of longer holidays.

5. The development of interstate ties and cultural exchanges between countries has led to the expansion of interpersonal ties between and within regions.

6. The development of the service sector has stimulated the development of the transportation industry and technological progress in the field of telecommunications.

7. Easing restrictions on the export of currency in many countries and simplification of border formalities.

The importance of tourism in the world is constantly increasing, which is associated with the increased influence of tourism on the economy of a particular country. In the economy of a particular country, international tourism performs a number of important functions:

1. International tourism is a source of foreign exchange earnings for the country and a means of providing employment.

2. International tourism expands contributions to the country's balance of payments and GNP.

3. International tourism contributes to the diversification of the economy by creating industries that serve tourism.

4. With the growth of employment in the field of tourism, the income of the population is growing and the level of well-being of the nation is increasing.

The development of international tourism leads to the development of the country's economic infrastructure and peace processes. Thus, international tourism should be considered in accordance with the economic relations of individual countries.

International tourism is one of the three largest industries, yielding to the oil industry and the automotive industry, whose share in world exports is 11% and 8.6%, respectively. In 1991, the total income of the countries of the world from international tourism was 7% of total world exports and 3% of world exports of services.

The importance of tourism as a source of foreign exchange earnings, providing employment for the population, and expanding interpersonal contacts is increasing.

International tourism in the world is extremely uneven, which is primarily due to different levels of socio-economic development of individual countries and regions.

The greatest development of international tourism has received in Western European countries. This region accounts for over 70% of the world tourism market and about 60% of foreign exchange earnings. Approximately 20% is accounted for by America, less than 10% - by Asia, Africa and Australia combined.

The World Tourism Organization in its classification distinguishes countries that are mainly suppliers of tourists (USA, Belgium, Denmark, Germany, Holland, New Zealand, Sweden, Canada, England) and countries that are mainly receiving tourists (Australia, Greece, Cyprus, Italy, Spain, Mexico, Turkey, Portugal, France, Switzerland).

This development of international tourism relations has led to the creation of numerous international organizations that contribute to the improvement of the work of this sphere of world trade. These include: the specialized agencies of the United Nations (UN) system, organizations where the issues of international tourism development are discussed sporadically and are not the main ones in the field of activity; non-governmental specialized, international commercial, national and regional tourism organizations.

According to the Charter of the WTO, the objectives of its activities are to promote tourism as a means of economic development and international understanding to ensure peace, prosperity, respect and observance of human rights regardless of race, gender, language and religion, as well as to respect the interests of developing countries in the field of tourism.

WTO has adopted a number of declarations in the field of international tourism, including:

Manila Declaration on World Tourism (1980);

Acapulco Document (1982);

Tourism Charter and Tourist Code of Conduct (Sofia, 1985);

The Hague Declaration on Tourism (1989).

Among the UN organizations dealing with the development of international tourism episodically are the United Nations Conference on Tourism and Travel, Economic and Social Council (ECOSOC). United Nations Educational, Scientific and Cultural Organization (UNESCO), International Labor Organization (ILO), International Transport Aviation Association (IATA).

The tourism industry is understood as a set of manufacturing, transport and trade enterprises that produce and sell tourism services and goods for tourism demand.

With the development of mass organized tourism and its transition to a new basis, based on a developed tourism industry and modern means of transport, there have been some changes in the forms of organization of international tourism.

Firstly, the number of retail companies offering travel services of travel agents and often deprived of legal and economic independence has increased significantly.

Secondly, the nature of the activity of travel wholesale companies has changed, which have turned into tour operators offering a full range of services in the form of inclusive tours.

Thirdly, large corporations appeared, based on the capital of transport, trade, insurance companies and banks, carrying out operations to provide tourism services to customers.

Travel agencies are retail firms that act as intermediaries between tour operators and service companies, on the one hand, and tourist clients, on the other. Travel agencies either organize tours offered by tour operators, or provide certain types of services to individual tourists or groups of people, establishing direct links with transport organizations, hotel corporations, tour agencies. Tours are sold at prices set by tour operators and indicated in their prospectuses. For the implementation of inclusive tours, travel agencies receive a certain commission from tour operators.

The implementation of certain types of services is carried out at prices set by their manufacturers, and for the provision of disparate services, travel agencies can set certain mark-ups to the retail prices of the manufacturer. Most travel agencies are under the influence of large travel wholesale firms, aviation companies, hotel corporations and trading firms.

Tour operator firms are primarily wholesale firms acting as intermediaries between the enterprises of the tourism industry and travel agencies. They sell tours on their own behalf through travel agencies or directly to clients. In the process of organizing trips, tour operators establish links with accommodation, catering, transport, cultural and educational institutions and tour agencies. Tour operators often rent hotels and other accommodation facilities, airplanes, buses on the basis of long-term contracts, ensuring their maximum load and receiving significant discounts.

Tour operator firms, depending on the type of transport used, are divided into those specializing in organizing tours using specially equipped aircraft; bus tours; railway excursions; sea ​​cruises and trips to any one country or specialized tours.

Tourism corporations are large enterprises that, through participation, unite a wide range of companies representing various types of tourism services. They largely monopolized the market and turned into powerful inter-sectoral production and economic complexes, including enterprises of various industries, serving the tourism business, transport banking, insurance and other companies and selling tours through a wide network of tour operators and travel agencies in different countries.

Equipping with the most modern automated control and communication systems allows them to quickly study and satisfy the needs and interests of tourists. Such large companies have reached the greatest development in the developed capitalist countries. In France, for example, the 13 largest travel corporations account for 50% of the tours sold; in Germany, the 3 largest travel corporations TUI, Nekkerman and ITS have concentrated 70% of the market in their hands.

In addition to large corporations, hotel complexes are currently widely developed, which provide tourists with services not only for their accommodation, but also a wide range of other services, for example, meals in a hotel restaurant, provision of meeting rooms, purchase of transport tickets, call taxi, excursion service, organization of entertainment, trade in souvenirs and other goods.

The largest hotel complexes are combined through automated systems for managing and distributing the hotel stock into so-called “chains”, which allows you to quickly and accurately take into account each individual transaction and, with minimal time, make reservations in hotels, in transport, without delay, issue all settlement documentation and make payments. . In total, there are about a hundred such hotel chains in the world with a total number of rooms of 1.6 million. The leading ones are “Holiday Inn”, “Sharaton”, “Hilton”.

An important feature of the current stage of development of international tourism and changes in its organizational forms is the penetration of transport, trade, banking, industrial, and insurance companies into the tourism business. Transport companies provide both separate types of services and independent developed tours based on the hotel base. Such firms arrange services on the basis of business relations with hotels and other enterprises on the usual terms of the tour operator. Trading companies began to actively engage in the implementation of tourist services from about the beginning of the 70s. This applies mainly to large retail concerns and mail order companies.

Initially, department stores, in an effort to improve customer service, rented out their premises to travel agents. In the future, as demand, they switched to the practice of organizing formally independent travel companies with limited liability, which then became their subsidiaries.

In order to quickly and firmly conquer the market, these companies began to calculate the prices of tours with the expectation of only a minimum profit, which was possible thanks to the huge capital of trading companies. Industrial firms, representing primarily industries serving the tourism business, began to acquire and include travel companies in their structure on the basis of a participation system. The penetration of banks and insurance companies into the sphere of international tourism has noticeably increased by acquiring all or part of a controlling stake. With an extensive network of branches and an extensive staff of insurance agents, banks and insurance companies began to successfully carry out these operations, receiving additional profit due to savings on the commission paid to the travel agent. Tours offered by banks are usually cheaper than those offered by travel agents. In addition, banks and insurance companies have their own automated accounting and management systems, which store all the basic data about depositors and insured persons. This allows them to provide targeted distribution of advertising and information, offering the client such tours that may suit his interests and means.

Discount cards issued by banks, unlike credit and debit plastic cards, which are means of payment, are not intended for payment, but give their owners the right to a wide variety of discounts. There are several global systems of discount cards in the world. The leading position is occupied by “ETN”, “IAPA”, “COUNTDOWN”.

In an environment where competition in the tourism and leisure and entertainment industries is very high, hotel owners take part in discount programs, as free information about discounts, which is given in catalogs for cardholders, attracts potential customers. Banking structures are also interested in distributing cards. They issue them as an addition to issued credit cards for free or much cheaper than the retail price, thereby expanding the range of services for their customers.

The geography of discount cards is very diverse, the most popular is “ETN-CARD”. For travelers, this system is a club, membership in which allows you to reduce travel costs. The advantages of using ETN cards include:

Discounts for owners from 20 to 50% of the cost in ten thousand hotels in 175 countries of the world, including the Russian Federation and the CIS countries. In the US, in 400 hotels, the cardholder will pay 50% of the room rate;

A wide system of discounts in restaurants (from 20 to 50%);

Reduction (up to 1/3) of tariffs when paying for car rental;

Discount when buying air, railway, car tickets in the amount of 3-10%;

Opportunity to receive free of charge "ETN- Telecard" and "Sprint Fonecard" cards, allowing you to conduct telephone conversations at preferential rates.

Upon receipt of the card, the owner is given an illustrated catalog with the addresses of the service departments included in the system. Having chosen a hotel, the owner orders a discount for booking a room. Often this procedure is taken over by the discount system itself.

In addition to distributing discount cards, banks sell traveller's checks. The system of traveler's checks is similar to the system of letters of credit, but, unlike the latter, you can not only exchange it for money at the bank, but you can pay with it in stores that accept them.

Traveler's checks allow you to protect money from theft, since the payment document becomes valid only after the owner's signature is compared with the signature on the spine of the book. Unlike plastic cards, it is not necessary to have a bank account to purchase a check.

A traveler's check is also called a tourist check, which is understood as a payment document, a monetary obligation to pay the amount of currency indicated in it to its owner.

In Europe, since 1968, gained wide popularity eurocheque- a check in Eurocurrency, which is issued by a bank without a preliminary cash deposit by the client against a bank loan for up to a month. The check is payable in any country participating in the Eurocheque agreement, which includes the EU countries.

A new type of accommodation has recently appeared on the world market - timeshare. This is not a sale of a standard real estate and not a hotel accommodation, but the middle between them - a property limited in use in time. The unit of time is one week.

Today, the timeshare industry consists of two parts:

Sale of clubs or apartments divided into weeks;

The exchange of these weeks is through a single exchange center called the Leisure Club, where owners can exchange their weeks.

There are five exchange organizations in the world, among which RCI and II (Interval International) are in the lead.

The timeshare industry has grown steadily since the early seventies. Since 1989, the number of timeshare resorts worldwide has increased by 600%, and annual weekly sales have increased by 300%. By 1994, four billion dollars worth of timeshares had been sold worldwide.

As timeshare grew in popularity, so did the industry itself. If in the years of its formation it attracted mainly small entrepreneurs, now such corporations as Hilton, Marriot, Disney, Sheraton, Barrat, Wamli are engaged in it.

Timeshare is one of the fastest growing sectors of the leisure industry today. It is considered the most modern technology in the field between tourism and real estate.

There are timeshare resorts in 75 countries. Europe ranks second in timeshare development after the United States. Many host countries consider timeshare as an essential element of the entire system of recreation. In most regions, it extends the holiday season, promotes sustained economic growth, improves investment prospects, and boosts employment.

Like any other area of ​​economic activity, the tourism industry is a very complex system, the degree of development of which depends on the degree of development of the country's economy as a whole.

Industrialized countries account for over 60% of all foreign tourist arrivals and 70-75% of travel worldwide. At the same time, the EU accounts for about 40% of tourist arrivals and foreign exchange earnings.

Distribution of tourists and income

from their tenure in 1994.

According to Canadian experts, the functioning of the economies of industrialized countries, on the one hand, made it objectively necessary to strengthen world economic ties and increase production costs for business movements, and, on the other hand, created material opportunities for workers for leisure travel, including abroad .

The qualitative growth of the tourism industry in individual countries is reflected in the table. The method of rating estimates is used for evaluation. The parameters are taken as absolute ( number tourists, income and spending) and relative ( income and costs per tourist visiting the country) indicators.

The country	Accepted tourists	Income	Expenses	Specific income	Unit costs	Final score
Australia	27	15	14	2	3	9
Austria	6	6	8	22	17	8
Bahamas	29	28	29	12	22	29
Belgium	22	16	11	5	4	7
Bermuda	35	33	32	6	20	31
Brazil	30	29	23	3	12	20
	8	5	3	15	7	2
Hungary	5	31	25	35	31	32
Venezuela	36	35	20	10	20	30
Germany	7	7	2	20	5	3
Hong Kong	16	11	20	13	20	17
Greece	11	22	19	33	24	26
Egypt	26	26	30	23	28	34
India	28	25	20	11	20	23
Ireland	24	27	18	24	16	25
Spain	3	4	13	27	23	14
Italy	4	3	4	19	14	4
Canada	9	9	6	31	13	12

However, this analysis should take into account a number of factors that are not directly related to the tourism sector, but without which an objective assessment of the table indicators is impossible. These factors include the size of the country, the population and the economic potential of the country.

Of course, the most important factor determining the geography of tourism in the world is economic. In terms of return on investment, the tourism industry is among the economic forwards, providing an impressive amount of added value. Tourist services in the world market act as an “invisible” product, a characteristic feature of which is that a significant part of these services is produced locally with minimal costs.

Summarizing the activities of many developed countries in the field of tourism, the EU Commission published a forecast of the main trends in tourism development for the period 1995-2000. In particular, it notes that:

1. Europe will have to face fierce competition for tourism revenue, which will require the European tourism industry to improve the quality of services provided.

2. Expenses for all types of travel and, first of all, transport costs will increase faster than other items in the family budget. Travel will become more frequent but shorter as the cost per trip decreases. In general, the cost of travel will increase due to the consumption of better quality vacations.

3. The number of trips will increase due to intercontinental travel from Europe to America, Asia and Oceania.

4. Seasonal changes in market conditions will no longer be a problem for the tourism industry in the near future, as successful marketing will contribute to their beneficial use. This will require active cooperation between states and private tourism structures.

5. The use of air transport will expand faster due to the increase in the number of convenient direct flights.

6. Groups, including family groups, will decrease and choose an increasingly flexible holiday program.

7. As more and more active introduction of computerized booking systems will decrease the terms of booking.

8. Two age groups will travel more actively than others: the elderly and the youth.

9. The demand for tourism related to visits to cultural attractions, as well as active recreation, will continue to grow.

10. The state of the environment will become one of the dominant factors in attracting tourists, especially in rural and coastal areas.

11. Marketing segmentation of the market will become more pronounced. The offer will need to be tailored to the needs of each consumer group.

The geography of international tourism will be determined by the priority factors for tourists of the attractiveness of certain regions/countries.

Factors of growth of attractiveness for tourists

individual regions of the world

The most popular countries in the region.	Attractiveness Growth Factors
South American region
Brazil	1. Wide development of ecological tours in the Amazon. 2. Exotic nature. 3. Modern architecture and design of the country's capital
European region
Germany Finland	1. High concentration of historical and cultural attractions. 2. Simplified visa regime (the possibility of a wide range of complex tours). 3. High level of service.
Mediterranean region
	1. Favorable taxation system. 2. Modern banking network. 3. Well-established telecommunications structure 4. Simplified procedure for setting up offshore companies (10 days) 5. Complete confidentiality provided by the state in all matters relating to the founders of companies and bank accounts.
Region as a whole	1. The growth of pilgrimage tourism. 2. Availability of a wide range of health centers. 3. Tours on the four seas. 4. Availability of youth camps. 5. Growth of business connections. 1. Developed tourism infrastructure. 2. High level of service. 3. Comfortable climate. 4. Long duration of the tourist season. 5. The combination of relaxation by the sea with sightseeing.
Asian region
United Arab Emirates	1. Low prices for electronics and good quality rubble equipment. 2. High level of service. 3. Minimum taxes. Practice of the "TAX FREE" system. 4. Extensive experience in cargo transportation. 5. Simplified visa regime system.
Region as a whole	1. Exotic nature and culture. 2. Political stability. 3. Convenient transit route for tourists flying to Australia and Oceania. 4. The main direction of the "beach" holiday in winter.

International tourism in Russia:

formation and regulation

The structure of the organization and management of a travel company is determined by the tasks and strategy of the company, but, as a rule, it has a manager who exercises general management and develops the overall strategy of the company, as well as departments of intermediary operations, marketing and advertising, and accounting.

CEO

brokerage department marketing and advertising department accounting department

The department for the organization of intermediary operations of international tourism conducts work on planning and implementing tourist trips on the basis of dealer agreements with tour operators. At the beginning of each season, based on the data on demand and market conditions provided by the marketing department, a plan is drawn up for recruiting groups in various directions, a request is sent to the tour operator to provide individual tours for a certain period. All work to ensure the contract: the formation of groups, the selection of leaders and guide-interpreters, the provision of the necessary information, lists of groups for visa processing and insurance is also carried out by this department.

Control over the work of the company is carried out with the help of the accounting department, which receives information about the availability and movement of funds and the implementation of various business operations.

In the tourism business, as in any other type of activity, it is necessary to study the problems of supply and demand in the markets, i.e. conducting marketing research.

When providing services, the company should focus on the needs of tourists, determined by a survey of potential customers. An important source of information is the analysis of brochures and leaflets delivered by Russian and foreign partner firms and competitors.

It should be borne in mind that according to the purpose of the trip, tourism is classified into:

Resort tourism for the purpose of recreation and treatment;

Excursion tourism - acquaintance with natural, historical and cultural sights;

Business tourism - for business negotiations;

Scientific tourism - acquaintance with the achievements of science and technology, participation in congresses, conferences, etc.

According to the number of participants, group and individual tourism are distinguished.

When choosing your segment in the tourism services market, the following factors are analyzed:

1. Purposes of the trip: leisure, business, education, shopping.

2. Geographical factors: seaside recreation, entertainment, interest in cultural and architectural values.

3. Age groups: schoolchildren, students, adults, families.

4. Economic needs and prestige: saving time and effort while achieving comfort, the desire to belong to a certain social group.

The diagram reflects the structure of tourist needs underlying the tourism program, showing that the organization of holiday tours should take into account such factors as the place of rest, prestige or, conversely, cost savings, as well as the age of tourists; when organizing business trips and shopping tours, the location of the country of tourism is of particular importance, and for tourist trips for the purpose of training, an analysis of the age structure of tourists is added to the latter.

Segmentation of the international tourism market

Tourism goals

leisure business training

travel geography and geography

shopping tours

age age

geography

prestige savings

The process of creating any tourism program begins with the development of general goals, the development of preliminary forecasts, based primarily on the study of consumer demand and competitors' offers.

In the activities of travel companies, especially at the stage of their entry into the market, the importance of a properly designed advertising campaign is great.

A travel company can be targeted at travel agents or potential clients. Information relating to the first type is distributed primarily at tourism exhibitions, where all the largest companies in various countries present their products.

Usually a two-star and higher-class hotel issues its own brochures, the presence of which is necessary primarily in resort areas, sports centers, architectural and cultural centers.

All of the above funds are provided to travel agents by tour operators, who also use brochures of resort areas and video advertising, which primarily reflects the uniqueness of the area, cultural traditions and historical monuments. In this case, the main goal chosen by the tour operator is to create the image of a particular region. To do this, a set of well-thought-out shots is used that illuminate this region from certain positions and distinguish it from any other.

First of all, tour operators are engaged in advertising various tourist areas and tourist programs: taking advantage of the awareness of a potential consumer, they publish small advertisements in printed black and white publications regarding the services offered and the level of tariffs, and low prices are the main argument for future customers.

One of the main stages is the promotion of goods. At the international level, not just advertising is necessary, but, above all, participation in international fairs and exhibitions, which provide an opportunity to draw attention not to one particular product, but to the company as a whole. There are the following types of exhibitions:

General tourist exhibitions for professionals and the public

Specialized exhibitions organized according to certain criteria, for example those related to winter sports.

Multi-purpose fair expositions.

The main tourist centers that organize world-famous fairs and exhibitions are Brussels, Milan, Luxembourg, Paris, London.

In addition to market segmentation and the choice of a marketing strategy, it must be taken into account that tourism services have their own life cycle, consisting of several phases:

Development - a period of market research, information analysis, calculation of the cost of services at the moment, search for partners, networking.

Maturity - the period when the product becomes known, regular customers appear, the number of people who want to use the services grows, and the volume of sales increases.

Decline - a period when the demand for this type of service falls with the appearance of new improved tours.

Tourism product life cycle

Level

arrived

development launch maturity decline (cycle phases)

It is necessary to carefully analyze both products that are little known, new to this market, and well-known, for the sale of which a change in image is required.

In addition, tourism is characterized by phases that depend on the time of year. They are based primarily on the preferences of customers who can choose the most suitable season for their holidays.

Change in demand for tourism services in selected countries depending on the season

The country

Bulgaria

Winter spring Summer Autumn year (season)

Calculations of the price of a tourist product.

The ticket price includes the following items:

Fare;

food cost;

Cost of living;

transfer cost;

The cost of the excursion program;

The cost of obtaining a visa;

The cost of an insurance policy.

The price of a tourist voucher is more than the cost by the amount of costs and profits of a travel company.

The costs presented in these articles are divided into fixed and variable. Fixed expenses include:

Fare;

transfer cost;

The cost of the insurance policy;

Registration of all necessary documents.

As a rule, fixed costs do not depend on the duration of the tour and the quality of service.

The share of guest services and meals in the total cost of the tour is 60 - 65%. Both of these elements are variable and depend on changes in prices for these types of services, as well as on seasonal gradation, the geographical area of ​​the hotel, type and class of service, contractual commercial conditions between the travel agency and the administration of the hotel enterprise.

The cost of hotel services and food is also influenced by the length of stay. The larger it is, the lower the cost of one tour.

When calculating hotel services, the price of accommodation and meals is divided into a tariff scale, which has a range of 7 days.

Currently, the main part of the flow of tourists consists of complete groups. This means that the travel company determines the wholesale price of the trip for the entire group. At the same time, a discount is usually provided for a mass wholesale transaction, depending on the volume of the opera - up to 10%, on terms and duration - up to 5%, a discount depending on the length of stay of tourists in a hotel company - up to 10%.

Additional discounts can be made from the wholesale price for the company's participation in advertising and publication of brochures for the country, a separate city, a separate hotel where the company sends tourists. So, often a travel agency sells brochures of the country, thus advertising not only their tours, but the country as a whole.

Discounts can also be made when paying in advance for tourist services.

In general, the price for tourist services for groups can be lower than the market price for one-time transactions by an average of 10-20%.

Thus, the cost of the tour is influenced by the factor of the number of services offered. A tourist can be provided either certain types of services of his choice, or a full range of services. A full range of services can be provided by selling the so-called inclusive tours ( inclusive tour) or package tours ( package tour).

With inclusive tours used in air travel, the cost of transporting tourists to their destination and back is determined on the basis of specially developed inclusive tariffs, which can be half as low as usual. The tour also includes the cost of accommodation of tourists in a hotel, meals (full or partial) and other services provided for a certain number of days of stay of tourists in the country of destination, and used for group and individual trips.

The overall level of profitability and prices of an inclusive tour must not be lower than the usual fare for the cost of transportation. The client is informed of the lump-sum (total) price of an inclusive tour without breaking it down into separate types of services.

When calculating the cost of an inclusive tour, the company includes in it, in addition to the cost of travel services, its own costs for maintaining the company’s apparatus, advertising costs, as well as a certain profit. Despite this, the total cost of an inclusive tour for an individual tourist is cheaper than for an individual trip without the help of a travel agency with the same set and level of services.

Package tours involve providing the client with a full range of services, which, however, may not include transportation costs. They are organized according to a specific, pre-advertised program. The structure of tours varies depending on the country, the composition of tourists, their purchasing power, the nature, range and quality of services.

The specificity of accounting for international tourism operations follows from the difference in the formation of the cost of the tour:

For tourist and excursion organizations that form the cost of a voucher by purchasing individual services;

For tourist and excursion organizations engaged only in the sale of vouchers;

For tourist and excursion organizations engaged in intermediary activities.

The first option is the usual scheme of operation of an enterprise that sells products of its own production. Based on this, accounting can be kept according to the scheme adopted for enterprises selling products of their own production or, as it is usually called, “according to the production scheme”.

It should be noted that often travel companies that work according to the scheme of forming the cost of a voucher (tour) from separately purchased services make a characteristic inaccuracy: when summing up the results of the reporting period, they completely close the cost accounting accounts and thus determine the financial result for the reporting period simply as the difference between revenue from sales and the entire amount of expenses incurred. Meanwhile, as in many other types of production activities, it is also possible here to form, at the end of the reporting period, the balance of work in progress and receive advances and prepayments for the sale of tickets.

It should be noted that the processes of formation, acquisition and subsequent sale of vouchers can be extended in time, so in practice there are situations when the formation of a voucher begins in one reporting period and ends in another, or when working according to the second option, the purchase of a voucher and its resale occur in different reporting periods. It follows from this that in the activities of a travel company it should be clearly defined how the main business transactions are recorded, such as:

Receiving prepayment from other organizations for the provision of services;

Receiving an advance payment from other organizations for a ready ticket;

Receiving an advance payment from a tourist for a ticket;
- provision of services to another organization;

Transfer of the voucher to the tourist;

Issuance of advance payments to other organizations;

Obtaining guarantees from other organizations for receiving certain services;

Obtaining vouchers from other organizations.

Practice shows that, as a rule, the moments of payment and receipt of money and the formation of debts are clearly recorded, which is reflected in the accounts of settlements with debtors and creditors. In this case, the cost item is significantly reduced and it is not easy to determine which of them relate to a given sales volume.

If the travel agency works only as an intermediary, the accounting scheme that is specific to this type of activity is used.

A complete scheme of accounting operations in international tourism for the above three options is shown in the table.

Accounting operations in international tourism

Business operations	Debit	Credit
Option 1 (TOUR OPERATOR)
Acquisition of rights to receive various services from other organizations. Own expenses (wages, insurance) Write-off of VAT on the ticket price Write-off of costs for the formation of the cost of the ticket Revenues from sales Write-off of actual costs Financial results		50,51,52, 60,61,76 70, 69, 38, 51, 60, 76
Option 2 (DEALER)
Purchasing a ticket for sale Reflection of own expenses VAT on services VAT write-off for services Revenues from sales Write-off of the cost of the sold ticket Financial result from sales		70,69,50,5160,61,76
Option 3 (TRAVEL AGENT)
Cash for ticket sales Receipt of an advance against future remuneration for intermediary services VAT on advance payment Transfer of funds to the company-owner of the voucher Costs for the provision of intermediary services, attributable to cost. VAT on expenses Write-off of VAT Revenues from sales VAT on the amount of revenue Financial results		61,70,69,60,76,50,51,52

The role of economic analysis in the conditions of market relations increases immeasurably and has two aspects:

Internal, due to the growing responsibility of the enterprise to co-owners, employees, banks and other creditors;

External, as the need to analyze the financial condition when establishing business contacts, strengthening the position in the market.

The financial activity of the enterprise covers the processes of formation, movement and preservation of property.

The financial condition is the result of the economic activity of the enterprise and is characterized by financial stability, solvency and liquidity.

The main source of information support for the analysis of the financial condition is the balance sheet, which includes form 1 - the balance sheet of the enterprise and form 2 - the statement of financial results.

Analysis of the financial condition of a travel company includes the calculation of solvency ratios (P) and liquidity (L):

where - own capital;

A - assets

where - highly liquid assets;

Short term debt.

In the first case, the ratio is calculated as the ratio of equity to assets, and in the second - the ratio of highly liquid assets (money in accounts) to short-term debt.

An enterprise is considered solvent if its total assets are greater than its long-term and short-term liabilities, and liquid if its current assets are greater than its short-term liabilities.

At the same time, it should be taken into account that financial management of activities and the availability of funds are more important than current profit, and the lack of funds in the bank can lead to a financial crisis. The indicators can be considered satisfactory and good in the case of low costs and no debts. It is this important factor that significantly increases the coefficients, which means that in order to understand the real state of affairs, it is necessary to consider the profitability and the results of the profit report.

The functioning of enterprises, regardless of the types of activities and forms of ownership, is determined by its ability to generate sufficient income or profit as the final financial result of work. In market conditions, profit is the main factor in stimulating entrepreneurial activity. It creates an opportunity to expand activities, meet the social and material needs of team members, and is the main source of budgeting. At the expense of profit, the debt obligations of enterprises to banks and investors are repaid.

It also takes into account the profitability of enterprises and the profitability of products. The higher the level of profitability, the greater the efficiency of management.

In this regard, each travel company makes a calculation total profitability (R o), profitability of products (turnover) (R o) and the number of turnovers of funds Ch o.

The overall profitability is defined as the ratio of profit before interest to the balance sheet asset:

where P - profit before interest;

A - assets.

R about \u003d 100%,

where P - profit before interest;

В р - proceeds from sales.

where B p - proceeds from sales;

A - assets.

In world practice, the profitability of a unit of certain types of products (R p) is calculated in the same way as the ratio of profit for a given product to its cost:

where C - the price of the goods;

C is the cost of the product.

This formula can be used to calculate the profitability of individual tours.

Practice shows that the highest profitability in the international tourism business is achieved with short-term (up to 8 days) trips with accommodation in high-class hotels.

Organization and technique of execution of international tourism operations.

The main participants in the operations of international tourism and the system of relationships.

The implementation of international tourism operations involves certain relations between tourists - consumers of travel services and travel companies - their producers and distributors, as well as the relationship of the latter with various organizations (banks, transport and insurance companies, etc.) that ensure the performance of this type of international services.

The system of relations between these main subjects of the international tourism business is presented in the diagram

Subjects of operations of international tourism

embassies, consulates travel agent banks

insurance companies tour operator government agencies

transport companies foreign partners

The work of travel companies with tourists includes:

Offer to a tourist or a group of tourists a certain set of tourist and excursion services;

Receipt of money from the client for a ticket (tour) ;

Transfer of funds to certain organizations for accommodation, accommodation, excursion services.

The contractual relationship between a tourist and a travel company develops as a relationship between a buyer (customer) and a seller (performer). At the same time, the special nature of the “product” purchased from a travel company should be emphasized. Entering into a contractual relationship with her, the tourist expects to eventually receive the set of services he needs. The firm provides him, as a rule, not yet the services themselves. and rights ( guarantees) receipt at a certain time, in a certain place of services directly carried out by other companies that do not have direct contractual relations with this tourist, but are in contractual relations with the sending travel company. The tourist also acquires guarantees for the provision of certain types of services by the sending company itself. The totality of these rights is displayed in the voucher, which is the final “product” of the travel company and, accordingly, the subject of its implementation.

Tour operator activity- this is an activity for the formation, promotion and sale of a tourist product, carried out on the basis of a license by a legal entity or an individual entrepreneur ( tour operator).

Travel agency activity- activities for the promotion and sale of a tourist product, carried out on the basis of a license by a legal entity or an individual entrepreneur ( travel agent).

The relationship between the tour operator and the tourist is most often built on the basis of an agency agreement on granting the first to the second the right to sell the tourist product formed by the tour operator.

That is why when organizing tours travel companies cooperate with insurance companies. The insurance premium is included in the ticket price. Its value depends on the tariff. There are four types of tariffs, which are based on:

Conditions of embassies, which can determine the minimum amount of the sum insured, for example, for Western Europe it is about 30 US dollars;

The duration of the trip;

Number of people in the group ( discounts from 5 to 20% are possible);

aged ( over 60 years of age, the sum insured can be doubled).

To date, there are two forms of insurance services for tourists.

1. Compensatory.

It provides for the payment by the traveler of all medical expenses and reimbursement of them only upon returning to their homeland, which, as a rule, is inconvenient, as it forces the tourist to carry a significant cash reserve for this case.

1.1. Baggage insurance program.

The amount of the insurance limit is about 2000 dollars. It is paid upon presentation of documents confirming that the baggage was lost or damaged during storage or transportation. This is the most common type of insurance, because. luggage insurance rate is about 50 cents per day.

2. Service .

2.1. Medical expenses insurance.

2.2. Legal and informational assistance - providing legal support to travelers in case of administrative or civil violations, as well as a guarantee of obtaining the necessary information about the most convenient routes.

2.3. Accident insurance.

2.4. Third party liability insurance program for damage to property of third parties caused by a tourist as a result of “unintentional acts”.

An insurance policy is a mandatory document for a tour. Most countries in the world do not issue visas without a special insurance policy. These include most developed countries: Austria, Belgium, Germany, Holland, Denmark, Spain, Norway, France, Switzerland, Sweden, USA.

An insurance policy, as a document guaranteeing payment for the necessary medical care in the event of an insured event, must contain the phone number of the partner company, where you can contact for help, information about the policyholder, insurer, conditions, cost of insurance and exemption from (liability) obligations of the company in case of wars, nuclear explosions, road accidents, chronic diseases, etc.

The travel company sends the supplier a request and a letter of guarantee with the dates of the trip, the name of the country of destination, the means of transportation, the host company, the number of tourists by name, indicating the passport number and age.

Visas are processed in the same way.

There are several types of visas depending on the purpose of the trip - tourist visas, visas by private invitation, visas by business invitation.

Registration of visas for private and business invitations is carried out at the consulate of the country. Visa refusals account for 5-7% of all applicants, and the refusal can be reviewed. The consular fee for this type of service is 10-60 US dollars.

Tourist visas are issued by calling a foreign company for a certain number of tourists with a list previously announced by a travel agency. After consideration by the consulate, a visa is issued, common to the whole group or intended for individual tourists.

When developing programs, it is not so much the cost that is taken into account as the complexity of the registration procedure.

Everything described is typical primarily for the United States of America and Western Europe, where entry permits are treated very strictly.

On June 14, 1985, in the Luxembourg city of Schengen, the Benelux states, France and Germany signed an agreement on the forthcoming gradual abolition of passport control at their internal borders.

In June 1991, Spain and Portugal joined the Schengen Agreement, and a list of countries was compiled that must have an open visa regime. On December 17, 1992, a list of 120 countries was approved, whose citizens must have a single visa to cross borders (Russia also belongs to them), a single visa form was adopted, and on December 22, 1994, representatives of the governments of these countries signed an official protocol on the entry into force the Schengen Agreements since March 26, 1995. Sweden and Denmark joined the Schengen Agreement in 1997. Since that time, Russian tourists traveling to one of these states for a period of less than three months receive a Schengen visa, with a longer stay in the country of destination, national visas are valid.

On the one hand, traveling through the territory of seven European states with a single visa is certainly very convenient, but, on the other hand, the period (up to four weeks) during which the issue of issuing an exit permit is considered has been significantly extended. This is due to the fact that the embassies of these states send each other requests for one or another applicant.

There are also states in which entry clearance is carried out directly at the border. These include Bahrain, Egypt, Kenya, Lebanon, Malta, Nepal, United Arab Emirates and Turkey.

Visa-free entry by invitation without issuing a foreign passport is allowed to the countries of Eastern Europe, Mongolia, Cuba.

Russian citizens have the right to enter Colombia, Malaysia, Ecuador, Cyprus and other countries without a visa.

When processing documents, the obligation of the travel agency includes informing tourists about the requirements of border and customs services.

Contractual registration of operations of international

tourism

The system of relations between the main subjects of international tourism operations is legally formalized by various agreements (contracts).

The contract between a travel company and a tourist, as a rule, contains the following standard conditions:

Subject of the contract (purchase by the tourist of the rights (guarantees) for the tour, issued in the form of a tour);

The cost of the company's services and the form of their payment (cash or transfer of money to the company's current account);

Responsibilities of a travel company (to provide a tourist product in full and with high quality; for medical insurance of tourists; for issuing embassy visas for them);

Liability and exemption from liability of the parties (in cases of force majeure, changes in the quality of services provided, the timing of their provision, refusal of the parties from the tour);

Responsibilities of the tourist (for payment, providing the necessary documents for obtaining visas, etc.).

In the contract with the client, it is advisable to reflect the following information: the date of conclusion of the contract, the terms for the provision of services, the type of transport to the place of rest and back, the class of the hotel, its name and location.

An agreement between a tour operator and a travel agent, depending on the content of relations between travel agencies, can be of several types.

Agency agreements provide for the transfer by the service provider to the travel agent of the rights to sell certain types of services and inclusive tours on behalf of and at the expense of the tour operator. The contract usually contains clear instructions for the fulfillment of assigned tasks, territorial restrictions on the scope, establishes the rights and obligations of the parties, as well as the procedure for paying commissions. The volume and nature of the requirements for the agent is not the same and depends on the specific conditions that exist in the national markets.

A clause may be included in the agreement obliging the agent not to enter into business relations with other firms, as well as a clause on the monopoly right to sell certain travel services. This form of activity, on the one hand, makes it possible to work without having large expenses for advertising, marketing, organizing tours and receiving commissions, but, on the other hand, does not provide the possibility of significant expansion and large profits. In addition, the agent is often too dependent on the tour operator and, in fact, is deprived of independence.

That is why travel companies often purchase vouchers as finished products, formed by another company, and subsequently sell it at a higher price. The seller's responsibilities include booking hotel rooms, processing the documents necessary for the trip, providing the tourist group with a guide-interpreter and informing the buyer about possible changes, and the buyer recruits, completes and sends tourists, provides their lists in triplicate for paperwork and booking places on transport and hotels, informs tourists about the cost and procedure for payment.

In case of non-fulfillment of obligations and non-compliance with the terms of transferring the cost of service or non-provision of questionnaires and lists of citizens, the seller has the right to cancel the trip, and the buyer compensates for the losses.

Bibliography

1. Lindert P.Kh. Economics of world economic relations. Moscow: Progress 1992

2. Babyshev L. Tourism as a branch of the Italian economy. MEIMO. 1995 No. 12

3. Balabanov I.T. Currency transactions M.: Finance and Statistics, 1993. 200 p.

4. Gerasimova A. Features of accounting in international tourism. Economy and life. 1996 No. 14.

5. Gerchikov I. Marketing and international business M., Vneshtorgizdat 1990 503 p.

6. Nikonov A. Export of services and taxation. Economics and Life 1995 No. 42.

7. Based on the materials of the magazine “Travel & Tourism” 1995 No. 14

8. Legornev S.F. Tourism in an open economy. Bulletin of the Moscow University 1994 No. 2.

9. Dobretsov A. Export of services and international tourism. economy and life. 1995 No. 42.

10. Sirotkin S.P. Economic theory. - St. Petersburg, 1997.

International travel services - this is a type of activity aimed at providing the conditions necessary for the implementation of foreign tourism operations.

Tourist services, which are very diverse, include: the movement of tourists to the country of destination and across the country by various modes of transport; accommodation for tourists; providing tourists with food; meeting the cultural needs of tourists; meeting the scientific interests of tourists - participation in congresses, symposiums, scientific conferences; meeting the business interests of tourists - participation in fairs, exhibitions, negotiations, etc.; sale of souvenirs, gifts, postcards, albums, transparencies; registration of documents, passports, visas, etc.

A tourist can be provided with either certain types of services of his choice, or a full set of services - an inclusive tour, which includes:

• a range of services for accommodation, transportation, meals for tourists, excursion services, as well as services of guides-interpreters and other services provided depending on the purpose of the trip;
• a tourist trip on a specific route within a specific timeframe, provided with a range of services in the field of housing, travel, medical and cultural services;
• the primary unit of the tourist product for sale, sold as a whole, the product of the work of the tour operator.

The information about the tour, as a rule, indicates the name and details of the tour operator and travel agent, information about the tourist; the country (tourist center) where the tourist is going; means of transport; food and accommodation conditions for tourists; start and end date of the tour; program of stay by day; passport and visa formalities; medical insurance; the minimum number of tour participants; maximum possible terms for cancellation of the tour; retail price of the tour; compensation for non-compliance with the terms, programs and conditions of stay of tourists.

All this will be given a full description and additional information, presented in the form of booklets, catalogs, brochures, leaflets, posters, price lists.

The main types of tours include the following:

• aviation - the travel of organized tourists along the developed routes using air transport;
• bus - travel of organized groups of tourists along the developed routes using buses;
• railway - travel of organized tourists using railway transport;
• informational (infotour) - a tour specially organized by a tour operator for travel agents in order to

familiarization with the conditions for receiving and servicing tourists under the proposed program;

Combined - a trip using two or more modes of transport.

A certain place in international exchange is played by education. Especially often there is an interaction between students, teachers, scientists of higher education. There is an exchange of experience, information, teachers, researchers, graduate students, students; joint research is being carried out.

At the beginning of the XXI century. More than 1 million students studied outside their home countries, two-thirds of this number are students from developing countries and Eastern Europe. More than 350 thousand foreign students study in the USA, England, Germany. Thousands of foreign students are also studying at Russian universities and institutes. Health care, physical culture, and sports are involved in international exchange. Services are provided both free of charge (especially to those affected by the Chernobyl accident) and on a commercial basis. At the same time, it is practiced to create a network of clinics from leading medical companies in various countries.

Tourism is closely related to the export of services during various cultural events: exhibitions of fine arts, performances by ensembles, actors on tour; sale of films, cassettes and gramophone records with video and musical recordings.

The largest exporters of films: USA, France, Italy, Russia, Great Britain, Germany, Japan, India, Hong Kong.

A wide variety of forms, functions, types of international tourism services can be characterized and systematized using the classification of activities provided by international tourism.

International tourism, taking into account various features, can be classified as follows:

• in the form of tourism - individual, group, family;
• functions of tourism - restorative, developing, entertaining;
• purpose of the trip - resort, scientific, business;
• method of conducting - organized, unorganized;
• the content of the excursion - overview (multifaceted); historical, including: local history, archaeological, ethnographic, military history; production, including: production and historical, production and technical, production and orientation, architectural and urban planning; literary, including: literary and biographical, historical and literary, literary and artistic;
• the composition of the excursion participants - for visiting tourists, an adult audience, children, urban, rural population, organized groups, single visitors;
• the place of the excursion - city, suburban, museum;
• the form of the event - extras (participants simultaneously move along the route on 10–20 buses), a walk, a lecture, a performance;
• mode of transportation - walking, transport.

Difficulties in the development of foreign tourism in Russia are as follows: poor quality of service in public catering and hotels, lack of places in hotels and comfortable transport, unpreparedness of many objects to demonstrate them to foreign visitors, poor development of tourism to show national customs and life.

Currently, Russian travel companies are faced with the task of restoring and creating a service sector for foreign tourists. The most promising bases for tourism should be considered the historical monuments of Moscow, St. Petersburg, Yaroslavl, Suzdal and other cities; visiting lakes, mountains, volcanoes, etc.

In the world tourism market, there are countries - suppliers of tourists (sending countries) and countries that mainly receive tourists. The main leaders among the sending countries are the USA, Germany, England, Belgium, etc., the receiving countries are France, Spain, the USA, Italy, Egypt, etc.

Developed countries, such as the USA, Spain, France, Italy, are in the lead in terms of income received from tourism.

The European Region accounts for up to 60% of international tourist arrivals and about 50% of all tourism receipts in the world.

The success of European countries in the world tourism market can be explained not only by the presence of world-famous cultural, historical and natural monuments, a wide and developed network of the tourism industry, trade, modern transport infrastructure, but also by the traditional preference of European residents to spend holidays in the near abroad, i.e. development of intra-regional tourism. About 90% of visitors to Europe are Europeans themselves.

In the European region, the South Mediterranean group of countries is confidently leading: Spain, Italy and Greece, as well as Germany, Benelux, Austria, which account for about 20% of international tourist arrivals. Central and Eastern Europe (Bulgaria, Croatia, Czech Republic, Hungary) occupies about 11% of the world tourism market.

The Asia-Pacific region, often referred to as the tourism destination of the future, currently holds about 19% of the global market. In recent years, he has managed to dislodge the Americas from second place. The leader among the subregions here is Northeast Asia (Japan), followed by Southeast Asia (Malaysia, Indonesia, Thailand) and South Asia (Vietnam, India, Sri Lanka) by a noticeable margin.

The American region occupies the third position in the world market of tourist services, having about 17%. About 3/4 of its income from international arrivals comes from North American countries (USA, Canada and Mexico). It should be noted that the United States has the widest network of hotels in the world and a highly developed modern transport industry.

A relatively more modest place in the modern world tourism market is occupied by Africa (South Africa, Tunisia, Morocco, the Republic of Seychelles) and the Middle East (UAE, Saudi Arabia) - 4 and 2%, respectively.

At present, Russia occupies the 7th place in the world ranking in terms of attendance by foreign tourists (about 3% of the entire world tourism market). About 20 million people enter the country every year, bringing an average of 6-7 billion dollars. income. At the same time, the number of employed Russian citizens directly or indirectly involved in the organization of the hotel and tourism business has already reached 10 million people (7th place in the world industry).

More than 80% of visits to Russia by foreign tourists, however, fall on an extremely limited range of places of visit - Moscow, St. Petersburg and the cities of the Golden Ring of Russia. The main reason is the relatively developed tourist service compared to other regions of Russia and the availability of the necessary infrastructure in these areas.

In 2000-2005 Moscow and St. Petersburg have become the main business centers not only on a national scale, but throughout the world, as evidenced by the serious activity of foreign investors, as well as the regular holding of large congresses and exhibitions there. In addition, a large number of branches and representative offices of the largest Western corporations, airlines, banks are actively operating in these cities, where new employees and business partners from different cities of the world arrive daily.

In recent years, the so-called nostalgic tourism has been developing in Russia: every year a large number of emigrants enter the country - citizens of Israel, Germany, the United States, who previously emigrated from our country.

The largest number of tourists from abroad visiting Russia annually falls on citizens of the CIS countries (about 2/3 of foreign tourists), as well as on developed countries: Germany (about 280 thousand people annually), China (270 thousand people), USA (PO thousand people), Italy (102 thousand people).

At the same time, the tourist flow to Russia has a pronounced seasonal character: January-March is the least visited period, while the summer months remain the most popular for trips. Along with the presence in Russia of positive factors that contribute to the successful attraction of foreign tourists, there are a number of serious problems that significantly hinder the development of the Russian tourism business: a clear shortage of relatively inexpensive modern middle-class hotels of the 2-3 star level, poor development of transport and road infrastructure, lack of necessary the number of restaurants and cafes, certain difficulties in obtaining a Russian visa promptly, the increased risk of terrorism, the not entirely favorable criminal situation in the country, and the lack of proper support for the development of the tourism business at the state level.

It is characteristic that more than 60% of foreign tourists coming to Russia are pensioners, which seriously reduces income from such types of tourism as educational, sports (mountain skiing, mountaineering), extreme, etc., and also significantly reduces the number of relatively long and rather tiring trips inland: to Baikal, Kamchatka, the Sayan Mountains, etc.

If the largest international corporations play a decisive role in the world tourism market, then the Russian tourism business consists mainly of medium and small companies and tour operators. Well-known Western companies specializing in the provision of tourist services are just beginning to penetrate the promising Russian market: American Express, Club Med, LTU Touristik, TUI.

Since the early 1990s Russia has become one of the world's active suppliers of tourists (about 10 million people on average). The annual expenses of Russian travelers abroad amount to about 15 billion dollars. The main international destinations for Russian tourists are relatively inexpensive countries of the Middle East (Egypt, Turkey, UAE), as well as Western (Spain, Italy, France, Cyprus) and Eastern Europe (Czech Republic, Bulgaria, Croatia), as well as some Asian countries (Thailand and China).

The most popular travel months for Russian tourists are the summer months, but in general, the period from May to October accounts for about 3/4 of the entire tourist flow from Russia.

The most popular winter holiday destinations for Russians are Finland, Thailand, Egypt, Czech Republic, Cyprus, France and Greece.

According to the forecasts of the World Tourism Organization, the global tourism market will continue to gain momentum. In total, by 2020 the number of international arrivals may more than double and amount to about 1.6 billion people. China will become the world's leading tourist destination and will confidently take first place in terms of international arrivals (about 137 million arrivals). The next most popular tourist destinations will be the United States (about 102 million people), France (93 million people), Spain (71 million people) and Hong Kong (60 million people).

China and Russia, capable of supplying up to 30 million tourists a year to the world market, will be added to the largest traditional countries - suppliers of tourists - the USA, Germany, England - already in the medium term.

The most promising direction is tourism among people over 50 years old. According to the forecast, already by 2010 more than 50% of all international tourists will be in this age group against 30% at present. The widespread and widespread introduction of modern highly efficient technologies in the transport infrastructure will lead to an even more significant reduction in the time for solving various organizational issues, and a slight reduction in prices for such trips will contribute to the further development of long journeys, including long distances.

However, it broke out in 2008-2009. The global financial and economic crisis has had an extremely adverse impact on the scale of the tourism business and the number of its international participants. One can only hope that the situation in this area will normalize as the global and domestic general economic situation improves.

In general, it can be argued that international tourism, being today a relatively young area of ​​the world economy, has great potential and serious prospects for further progressive development due to the more active involvement of new countries in this rapidly developing sector of the world economy.

 

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