Efficiency of financial economic activity of domestic tourism business enterprises and ways to improve it under martial law

The article examines the current financial and economic situation of tourism businesses in the context of martial law and rapid changes in the market environment. It analyses the dynamics of key indicators of financial and economic performance, in particular changes in net income, profit, cost structure, profitability, liquidity and asset structure of the company used as an example in the study. It highlights the growth in operating losses, negative equity, a sharp decrease in current assets, and excessive dependence on short-term borrowing by domestic tourism businesses. Particular attention is paid to identifying internal and external factors that negatively affect the financial stability of the enterprise. Among the main challenges are a decline in demand for tourism services due to martial law, an increase in administrative expenses, an insufficient level of gross profit, physical wear and tear of fixed assets, and a high proportion of accounts receivable. The paper substantiates the need to rethink approaches to cost, asset and financing management. A set of anti-crisis measures is proposed, including optimisation of personnel and office expenses, introduction of energy-saving technologies, revision of marketing strategy and terms of cooperation with partners. Separate emphasis is placed on the advisability of attracting external financing to restore equity capital, solvency and create a reserve fund. It was concluded that in crisis conditions, improving efficiency is only possible through comprehensive restructuring of costs, expanding the customer base, strengthening financial autonomy and active participation of the enterprise in promoting Ukraine as a promising tourist destination..