FINANCIAL AND HR MANAGEMENT OF TOURISM ENTERPRISES

The article analyses the financial and HR management of tourism enterprises and considers key aspects of their activities, in particular, HR strategies, financial planning, and resource efficiency. The impact of key financial and HR factors on the profitability of assets of leading Ukrainian tour operators is studied. A factor analysis of indicators is carried out, their impact on the profitability of assets is determined, and multivariate regression models of the dependence of financial results on HR characteristics are built. Methods for forecasting the coefficients of financial and HR management of tour operators for the period 2025–2027 are proposed. It is established that HR factors have a significant impact on financial efficiency. The need for a comprehensive approach to financial and HR management, based on analysis, modelling, and forecasting, is substantiated to ensure the competitiveness of tourism enterprises. The study is aimed at developing recommendations for increasing the efficiency of financial and human resources management, strengthening market positions, and adapting business entities to changes in the external environment.