Modeling of strategic accounting of counterparties in the management of tour operators’ activities

Abstract

The efficiency of the tourism business and its profitability largely depend on the management methods. An important role is played by an accounting and analytical system that generates relevant management indicators that allow you to flexibly respond to changing external conditions. A model of strategic accounting of tour operator counterparties is proposed. The article substantiates the exceptional importance of comprehensive accounting of counterparties for the formation of a competitive tourist product.