Abstract: In modern conditions of the Russian economy is particularly important for the sustainable functioning of the entire domestic tourism industry and the individual tourist enterprises. The need to improve strategic management of the enterprise is confirmed by a series of bankruptcies of travel companies of Russia: "Neva", "Ideal tour", "Expotour", "Wind Rose. World", "Labyrint" and others. By March 2015, according to the Association of tour operators of Russia (ATOR), the number of tour operators in outbound tourism in The Unified State Register decreased for 30% in comparison with March 2014. For tour operators specializing in outbound tourism, the annual turnover of which does not exceed 250 million rubles, the amount of financial guarantees is 30 million rubles. If the turnover is more than 250 million rubles, the financial guarantee shall be not less than 12% of the total sales. For domestic and outbound tourism financial guarantees amount to 500 thousand rubles. Thus, for most of the tour operators with small volumes, set low thresholds of financial security. This is the first reason of bankruptcy. Russian tour operators have the ability to dump at any time of the year in the expectation that in peak season they will cover losses incurred.
Keywords: improvement, management analysis, tourist enterprise
Recieved: 25.04.2016 Accepted: 20.09.2016 UDC: 332.05