Due to the spread of the coronavirus pandemic, the losses of the tourism industry in Ukraine in 2020 are estimated at more than 1.5 billion dollars. USA. The current situation requires an adequate response from the government and business, which leads to an increased need for the use of scientific tools to justify the options for optimal economic development and relevant management decisions. Under such conditions, the key to sustainable development of the tourism industry should be the maximum use of management tools: management accounting, analysis and audit, implemented in the concept of their effective interaction. The aim of the article is to improve the theoretical and praxeological principles of management accounting, analysis and audit in the tourism management system, by developing the concept of their synergy and substantiation of prospects for implementation as a key imperative for sustainable development of the tourism industry. The economic and social significance of tourism in modern conditions is determined by the fact that the tourism business contributes to economic development, developing related industries, promotes employment, growth of gross domestic product, is a significant source of foreign exchange earnings. Experts from the World Tourism Organization emphasize the historical sustainability of tourism and its ability to create jobs after crises, and emphasize the importance of international cooperation and ensuring that the sector becomes a central part of the recovery effort after the coronavirus pandemic. To increase the efficiency of the tourism industry, as an imperative for sustainable development of the national economy, it is advisable to use such management system tools as management accounting, analysis and audit, implemented in the concept of effective interaction. The article identifies the place of a separate concept in the formation of the paradigm of management accounting, analysis and audit. One of the concepts that contributes to the modern audit paradigm is the concept of synergy between internal and external audit proposed in this study. A qualitative feature of the proposed concept is the two-vector direction of its action, as it is aimed at meeting the needs of internal and external users of information, which fundamentally distinguishes it from other concepts of audit. The proposed scheme of management of the tourist enterprise on the basis of interaction of administrative accounting, business analysis and audit will promote their practical realization in activity of the subject of tourist business. One of the concepts that contributes to the modern audit paradigm was the concept of synergy of internal and external audit proposed in this study. A qualitative featureof the proposed concept is the two-vector direction of its action, as it is aimed at meeting the needs of internal and external users of information, which fundamentally distinguishes it from other concepts of audit. The practical implementation of the interaction of management accounting tools, business analysis and audit at the micro level will also be facilitated by the developed scheme of tourism enterprise management based on the interaction of management accounting, business analysis and audit.

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доктор наук з державного управління, кандидат психологічних наук, професор, завідувач кафедри туризму ДВНЗ «Приазовський державний технічний університет» Ю. В. Ярченко кандидат історичних наук, доцент кафедри туризму ДВНЗ «Приазовський державний технічний університет» С. В. Сахно кандидат психологічних наук, доцент кафедри туризму ДВНЗ «Приазовський державний технічний університет»

This paper deals with basic product selling strategies in recreation and health tourism investigations. The theoretical principles of formation and selling the product of recreational tourism are disclosed. The health and recreational tourism definition as an object of scientific research is proposed. The worldwide management practice of formation on the product of health and recreational tourism is considered. Health tourism investigates different elements of health treatment system as well as investigates basic concepts of health treatment in tourism. These directions of recreation and health treatment sciences investigations became more urgent nowadays and content the main scientific aim of this article. Health treatment system is a system of social and natural sciences that investigates health reproduction by restoring of their essential powers; investigates conditions, causes, characteristics, mechanisms and drivers of the recovery process at different stages; investigates laws and principles of formation and development of recreation systems as well as their interrelations with other elements of social life and production in resort systems. The purpose of the research is to study theoretic and practical aspects of the product selling strategies in health and recreational tourism as well as proposals for its improvement.

Постановка проблеми в загальному вигляді. Згідно з оцінками Всесвітнього банку, фізичний капітал у сучасній економіці формує 16% загального багатства кожної країни, природний-20%, а людський капітал-64%. У Японії та Германії частка людського капіталу становить до 80% національного багатства. Значення інноваційного капіталу як складника неуречевленого капіталу для країни проявляється в його ролі як стратегічного ресурсу динамічного зростання економіки й науково-технічного прогресу постіндустріального суспільства. Тому проблема вдосконалення механізму державного управління