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ÓÎ "Áåëîðóññêèé ãîñóäàðñòâåííûé ýêîíîìè÷åñêèé óíèâåðñèòåò"

ÓÄÊ 338.48 ÁÁÊ 65.9(2)49 Ã67

Ç.Ì. Ãîðáûëåâà

Ð å ö å í ç å í ò äèðåêòîð Íàöèîíàëüíîãî àãåíòñòâà ïî òóðèçìó Ìèíèñòåðñòâà ñïîðòà è òóðèçìà Ðåñïóáëèêè Áåëàðóñü Þ.À. Õîäüêî

ÝÊÎÍÎÌÈÊÀ ÒÓÐÈÇÌÀ
Ó÷åáíî-ïðàêòè÷åñêîå ïîñîáèå

Ã67

Ãîðáûëåâà, Ç.Ì. Ýêîíîìèêà òóðèçìà : ó÷åá.-ïðàêò. ïîñîáèå / Ç.Ì. Ãîðáûëåâà. — Ìèíñê : ÁÃÝÓ, 2007. — 167ñ. ISBN978-985-484-425-1.
Îïèñûâàþòñÿ ýêîíîìè÷åñêàÿ ïðèðîäà è ñðåäà ôóíêöèîíèðîâàíèÿ òóðèçìà; âûÿâëåíû ôàêòîðû, îêàçûâàþùèå âëèÿíèå íà ðàçâèòèå ñôåðû òóðèçìà è òóðèñòñêîãî ïðåäïðèÿòèÿ êàê ñóáúåêòà õîçÿéñòâîâàíèÿ è åãî ýêîíîìè÷åñêèé ïîòåíöèàë; ïîêàçàíû ïóòè ýôôåêòèâíîãî óïðàâëåíèÿ òóðèñòñêèì ïðåäïðèÿòèåì ñ öåëüþ óêðåïëåíèÿ ôèíàíñîâîãî ñîñòîÿíèÿ, ïîâûøåíèÿ êîíêóðåíòîñïîñîáíîñòè è äîñòèæåíèÿ óñòàâíûõöåëåé.
ÓÄÊ 338.48 ÁÁÊ 65.9(2)49

Ìèíñê 2007

ISBN 978-985-484-425-1

Ó Ãîðáûëåâà Ç.Ì., 2007 Ó ÓÎ "Áåëîðóññêèé ãîñóäàðñòâåííûé ýêîíîìè÷åñêèé óíèâåðñèòåò", 2007

7.2. Ñîñòàâ è êëàññèôèêàöèÿ çàòðàò, âêëþ÷àåìûõ â ñåáåñòîèìîñòü òóðèñòñêîãî ïðîäóêòà ............................................................................ 81 7.3. Óïðàâëåíèå èçäåðæêàìè ïðîèçâîäñòâà.............................................. 85

ÎÃËÀÂËÅÍÈÅ
Ââåäåíèå .................................................................................................................. 5 Ãëàâà 1. Ýêîíîìè÷åñêàÿ ïðèðîäà òóðèçìà ...................................................... 6
1.1. Ñóùíîñòü è ñîäåðæàíèå òóðèçìà .......................................................... 6 1.2. Ïîíÿòèå è ñîäåðæàíèå êàòåãîðèé"òóðèñòñêèé ïðîäóêò" è "òóðèñòñêàÿ óñëóãà" ............................................................................................. 7 1.3. Ñòàòèñòèêà òóðèçìà ................................................................................ 9 1.4. Ñèñòåìà ïîêàçàòåëåé ðàçâèòèÿ òóðèçìà ............................................ 13

Ãëàâà 8. Íàëîãè è íàëîãîîáëîæåíèå â òóðèçìå........................................... 88
8.1. Ñóùíîñòü, âèäû è õàðàêòåðèñòèêà íàëîãîâ. Îñîáåííîñòè íàëîãîîáëîæåíèÿ òóðèñòñêèõ ïðåäïðèÿòèé ................................................ 88 8.2. Àíàëèç âëèÿíèÿ íàëîãîâîãî áðåìåíè íà äåÿòåëüíîñòü òóðèñòñêîãî ïðåäïðèÿòèÿ. Ïóòè ïîâûøåíèÿ ýôôåêòèâíîñòè ðàáîòû òóðèñòñêîãî ïðåäïðèÿòèÿ â óñëîâèÿõ äåéñòâóþùåé íàëîãîâîé ñèñòåìû....................................................................................................... 92

Ãëàâà 9. Öåíîîáðàçîâàíèå â òóðèçìå ............................................................. 96
9.1. Ñóùíîñòü öåíû êàê ýêîíîìè÷åñêîé êàòåãîðèè ................................... 96 9.2. Öåíîâàÿ ïîëèòèêà â òóðèçìå ............................................................... 98 9.3. Ïîðÿäîê öåíîîáðàçîâàíèÿ â òóðèçìå............................................... 100 9.4. Ìåòîäèêà ðàñ÷åòà öåíû òóðèñòñêîãî ïðîäóêòà ................................. 102

Ãëàâà 2. Ýêîíîìè÷åñêàÿ ñðåäà ôóíêöèîíèðîâàíèÿ òóðèçìà ................... 19
2.1. Ýêîíîìè÷åñêàÿ ñðåäà è óñëîâèÿ ôóíêöèîíèðîâàíèÿ òóðèçìà ......... 19 2.2. Òóðèñòñêàÿ ïîëèòèêà ............................................................................ 21 2.3.Ïåðñïåêòèâíîñòü ðàçâèòèÿ òóðèçìà .................................................... 24

Ãëàâà 10. Äîõîä, ïðèáûëü è ðåíòàáåëüíîñòü òóðèñòñêîãî ïðåäïðèÿòèÿ ..... 111
10.1. Äîõîä òóðèñòñêîãî ïðåäïðèÿòèÿ è èñòî÷íèêè åãî ôîðìèðîâàíèÿ .... 111 10.2. Ñóùíîñòü, èñòî÷íèêè ôîðìèðîâàíèÿ è ìåõàíèçì ðàñïðåäåëåíèÿ ïðèáûëè òóðèñòñêîãî ïðåäïðèÿòèÿ ........................................... 112 10.3. Ðåíòàáåëüíîñòü õîçÿéñòâåííîéäåÿòåëüíîñòè òóðèñòñêîãî ïðåäïðèÿòèÿ ............................................................................................... 116

Ãëàâà 3. Òóðèñòñêîå ïðåäïðèÿòèå .................................................................... 28
3.1. Òóðèñòñêîå ïðåäïðèÿòèå êàê ñóáúåêò õîçÿéñòâîâàíèÿ ...................... 28 3.2. Îðãàíèçàöèîííî-ïðàâîâûå ôîðìû è âèäû òóðèñòñêèõ...
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