# 57 378-383 View full article

УДК 338.48:332.1

DOI: https://doi.org/10.36887/2415-8453-2024-4-57

Biletska Natalia,
PhD in Economics, Associate Professor, Professor of the Department of Taxation, Finance, and Entrepreneurship,
Private Higher Educational Institution "Vinnytsia Institute of Clothing Design and Entrepreneurship",
https://orcid.org/0000-0001-6922-3614
Naumov Oleksandr,
Doctor of Economics, Professor, Professor of the Department of Foreign Economic Activity of Enterprises,
National Aviation University
https://orcid.org/0000-0003-4808-0241
Shepeleva Olga,
PhD in Economics of the Department of Tourism Business and Recreation,
Odesa National University of Technology,
https://orcid.org/0000-0003-4128-2094

JEL classification: L83; O22; D24

This article is dedicated to reviewing existing theoretical and methodological foundations for assessing the investment potential of enterprises in the tourism industry. The research aims to analyze, systematize, generalize, and improve the existing theoretical and methodological framework for evaluating the investment potential of enterprises in the tourism sector. The article discusses the investment potential of the tourism industry, which is a crucial step in the decision-making process regarding the development and maintenance of competitiveness in this economic sector. A comprehensive range of resources and opportunities that facilitate capital investments for infrastructure growth, enhancement of the quality of tourist services, and the creation of new products is presented. The necessity of a systematic approach to assessing investment potential is substantiated, including a clear action plan and selecting effective methods. It has been found that the correct methodology for analysis, which incorporates various techniques and methods, increases the accuracy of forecasts and reduces investment risks. The research also identified the characteristics of the investment process in the tourism sector and the factors influencing it. The article analyzes existing methodological approaches to assessing the effectiveness of enterprises’ activities, including horizontal and vertical analysis, ratio analysis, and cash flow assessment methods. The research also covers key aspects such as technological, organizational, market, and resource directions, enabling a comprehensive evaluation of the investment potential of enterprises, particularly in the tourism industry. Based on an analysis covering factors of organizational and technical level, financial condition, industry specifics, development prospects, and product parameters, the article substantiates the importance of a systematic approach to evaluating the investment potential of the tourism sector. Methodological recommendations for assessing investment potential are proposed, allowing for a deeper examination of the issues and opportunities for developing the tourism industry in Ukraine and providing suggestions for effective management of investment resources.

Keywords: investment potential, tourism industry, tourism enterprise, effectiveness assessment, investment potential assessment.

Rеferences

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The article was received 19.10.2024

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Biletska N. , Naumov O. , Shepeleva O. 19.10.2024 . Review of existing theoretical and methodological foundations for assessing the investment potential of enterprises in the tourism industry. West Ukrainian National University. 2024. №4. 378-383 pp. https://doi.org/10.36887/2415-8453-2024-4-57

Quote article, MLA style

Biletska N. , Naumov O. , Shepeleva O. Review of existing theoretical and methodological foundations for assessing the investment potential of enterprises in the tourism industry. West Ukrainian National University. 19.10.2024 . https://doi.org/10.36887/2415-8453-2024-4-57