DOI: https://doi.org/10.18371/fcaptp.v1i28.164013

FINANCIAL SECURITY OF ENTERPRISES IN RESORT AND RECREATIONSPHERE

V. V. Humeniuk

Abstract


Strengthening the financial safety of enterprises in resort recreation sphere is an important factor of economic devepopment, taking into account the multiplier effect of employment, generation of income, profits, rents, revenues to the state treasury, and investment in human capital, which is associated with quality of life and health of the nation. The article throws the light upon the question of unstable development of resort recreation sphere in interconnection with the problems of financial security of business, caused by internal and external factors of destabilization of financial and economic situation in Ukraine. It was established that the existing problem of subordination is related to inadequate financial support from producers of resort and recreation services and lack of market incentives to survive.

The author analyzed the features of privatization processes in Ukraine and their impact on the economic self-sufficiency and financial security of enterprises in resort recreation sphere. The article highlights conceptual approaches to the assessment of financial security of foreign investments into the development of Ukrainian resorts and formation of corporate structures involving foreign capital.

The research outlines two sides of financial security in resort recreation sphere for which enterprises are differentiated. On the one hand, innovation and investment activity is important for building a successful financial development of resort recreation and guarantees financial stability for enterprises. On the other ‒ the lack of systemic measures of fundamental modernization of material-technical base of production and because of market trends discrepancy of resort recreation that causes protracted loss and determine the low level of financial security of enterprises in resort and recreation industry. Diagnosis of financial security of businesses is an important element in public management and administration in resort and recreation field.


Keywords


state regulation; financial security; investments; privatization; enterprises of the resort and recreation sphere.

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ISSN (print) 2306-4994, ISSN (on-line) 2310-8770