ECONOMIC AND LEGAL ASPECTS OF MANAGING THE PROCESSES OF FORMING AN INVESTMENT CONTROL MECHANISM AT TOURISM ENTERPRISES IN TIMES OF CRISIS

The purpose of the article is to study the peculiarities and identify the problematic aspects of managing the processes of forming an investment controlling mechanism at enterprises in the tourism sector in crisis conditions. The article examines the economic and legal aspects of managing the processes of forming an investment controlling mechanism at enterprises in the tourism sector in crisis conditions and identifies the main problems of introducing controlling mechanisms, namely a shortage of investment resources, the weakness of current legislation, and its inability to properly regulate relations under the influence of instability and increased investment risks. It has been established that the shortage of highly qualified personnel poses a threat to the stable functioning of enterprises in the tourism sector. It has been proven that in Ukraine, the functioning of tourism enterprises significantly depends on their regional location, and the results of empirical studies confirm that the largest share of net income from tourism in 2024 was generated by enterprises located in Kyiv (UAH 3,129.9 million) and in the Lviv (UAH 1,117.1 million) and Ivano-Frankivsk (UAH 852.2 million) regions. Kyiv (UAH 3,129.9 million) and in the Lviv (UAH 1,117.1 million), and Ivano-Frankivsk (UAH 852.2 million) regions. The peculiarities of managing the processes of forming an investment control mechanism at enterprises in the tourism sector in crisis conditions were analyzed, and ways out of crisis situations and resolution of the situation in the tourism sector were proposed. A mechanism for investment controlling at enterprises in the tourism sector has been developed, which provides for the need to form a subsystem of economic and legal regulation of the processes of managing the investment development of enterprises in the tourism sector.