BUDGETARY PROGRAMS OF TOURISM DEVELOPMENT: FORMATION OF PERFORMANCE INDICATORS, ACCOUNTING SUPPORT AND ANALYSIS

The strategic goals of developing tourism as an important type of economic activity were studied to increase employment, diversify economic activities, preserve and develop cultural potential, an environmentally sound environment, as well as improve the level of innovativeness of the national economy and promote harmonization of relations between different countries and peoples. Tourism is one of the means of implementing state foreign policy. It has been established that in the field of the provision of tourist services, currently in Ukraine there are no effective budgetary mechanisms for supporting tourism by means of the state and territorial communities. The tourist budget of Ukraine for 2019 is only 17.9 million UAH. The situation that has developed in the tourism industry on the statistical indicators of the activities of economic entities in the field of tourism has been studied. It has been determined that the current state of tourism development primarily needs state support through the implementation of budget programs. It is highlighted that in order to measure the efficiency of using budget funds, it is necessary to form a system of indicators, which should be a kind of indicator that comprehensively illustrates the success of program implementation. It was determined that the performance indicators are divided into the following groups: cost indicators, product indicators, performance indicators and quality indicators. It is noted that a certain system of indicators can be combined in a single quantitative and qualitative indicator - value added. It was proposed to streamline the information source to obtain the components of value added, which the business receives from tourism at the level of business entities on the basis of accounts-screens of accounting class 8 "Expenses by elements". The main analytical method of evaluating the use of budget programs in the field of tourism is the calculation of the ratio “resources - result”