The issues of activity of enterprises of the tourism sector in conditions of quarantine restrictions are investigated. The thesis about the relevance of developing a number of anti-crisis measures that would help stabilize the development of these enterprises is substantiated. The aim of this work is to study the issues of stabilizing the functioning of enterprises in the tourism sector under quarantine conditions. The article presents the thesis that the tourism industry is considered one of the most dynamic industries in the world economy and international trade in services. In the modern world, tourism is economic activity related to the movement of a person outside the permanent place of residence, his recreation with health improvement, raising the level of culture and education. The author of the article states that over the past two decades, the indicators of the development of the tourism sector have been characterized by positive indicators, the number of countries participating in international tourism has expanded, and the scale of tourist arrivals and international tourist receipts has grown every year. Unfortunately, the coronavirus pandemic has made significant adjustments to the functioning of the tourism sector at all levels (global and regional). Indeed, the coronavirus pandemic, which began in China at the end of 2019 and spread throughout the world, has become the biggest challenge and threat to all countries since World War II. The article substantiates that this negatively affected the inbound and outbound tourism markets on a global scale. Thus, the uncertainty of the further development of the situation, the occurrence of obstacles to the normal implementation of travel, restrictions on movement, the concern of mankind to preserve their own health and safety have caused the crisis and an increase in the volume of losses of travel companies. The focus of the article is concentrated on the analysis of the negative consequences of the aggravation of the epidemic situation for the world economy. The article emphasizes that for each country it is extremely important to take a number of measures to minimize the consequences of quarantine restrictions on the activities of tourism enterprises. Within the framework of this study, the author emphasizes that the main criterion for the restoration of the tourism sector should be the achievement of an optimal balance between security, health and economic interests. The article proposes recommended measures to stabilize the tourism sector in Ukraine and minimize losses as a result of the pandemic. The complex of such measures includes: – continuation of the policy of canceling the obligations to pay income tax and VAT for accommodation facilities, catering; – government support and stimulation of domestic rail and air traffic (government subsidies for the cost of tickets); – gradual introduction of permission to organize open terraces, sites for cafes, restaurants (while maintaining all the necessary safety measures for health protection); – аctivation of measures for digital transformation of the domestic tourism sector; – introduction of a transparent mechanism for the use of funds received in local budgets from the tourist tax exclusively for the development of domestic tourism and related infrastructure. The authors emphasize that today there is no doubt about the need to activate the processes and measures to overcome the harmful effects of the pandemic on the tourism sector of the domestic economy. We emphasize that the nationwide implementation of all anti-crisis levers, consistency and consistency in the implementation of all measures will contribute to their speedy stabilization of the development of tourism entities and their achievement of the level of economic efficiency of their activities. Keywords: tourism, tourist flows, quarantine, epidemic risks, pandemic, Covid-19, «Roadmap for the competitive development of tourism in Ukraine», development of the tourism sector.

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В статті досліджуються питання проблем управління витратами на підприємствах ресторанного господарства, розглядається особливість операційного циклу ресторанів та його вплив на формування переліку витрат, які формують виробничу собівартість та як наслідок процес управління та шляхи оптимізації витрат підприємств ресторанного господарства. В теперішній час, починаючи з пандемії короновірусу, а потім після повномасштабного російського вторгнення до України, галузь гостинності знаходиться у важкому становищі та постійному пошуку рішень щодо втримання на ринку. Автори наголошують, що мета діяльності підприємства будь-якої галузі економіки є отримання та максимізація прибутку. Існують два шляхи для досягнення данної мети: збільшення обсягу виручки або зниження витрат, які мають багато різноманітних рішень, специфічних для окремих видів діяльності. Але для ресторанного бізнесу саме ці питання залишаються відкритими. Якщо для збільшення виручки ресторанне підприємство має розглядати маркетінг послуг, то питання управління витратими є дуже складним та трудомісткм, враховуючи спеціфіку діяльності рестораного підприємства.

Issues of modern aspects of the functioning of the tourism sector of the world and Ukraine are studied. The factors of negative impact of the Covid pandemic on the tourism industry are revealed. The aim of the work is to study measures to ensure anti-epidemiological stability and full functioning of the tourism sector in the face of rapidly changing and unpredictable global situation. The article argues that the tourism industry is considered one of the most dynamic industries in the world economy and international trade in services. In the modern world, tourism is an economic activity associated with the movement of a person outside his permanent place of residence, his recreation with better health, raising the level of culture and education. The author of the article states that the Covid pandemic has hit the tourism industry. Practically, we can say that the tourism industry has stopped. According to experts, the current crisis of tourism can rightly be considered too severe in history. The article emphasizes that none of the experts in the field of tourism does not assume when the collapse of the tourism industry will end, because it all depends on improving the situation with the disease and lifting the ban on travel. At present, most countries in the world are only tightening quarantine restrictions. Uncertainty about the lifting of travel bans makes it impossible to develop tactical and strategic plans for the development of the tourism sector. The author emphasizes that the domestic tourism business is in dire need of state support. Unfortunately, due to the crisis, it does not have such support. The projected global economic recession, the general decline in the level of well-being of our compatriots, and thus their minimization of spending on recreation - together can have an even more devastating effect on the tourism sector. Researched by UNWTO measures to mitigate the Covid pandemic in tourism. The content of the measures of the All-Ukrainian Federation of Employers in the field of tourism of Ukraine to prevent complete stagnation of the tourism sector is revealed. Emphasis is placed on the formation of a new information society, digitalization of tourism. Undoubted advantages of VR-tourism are: reduction of risks of probability of infection in travels; possibility to get acquainted with cultural and natural monuments, museum expositions, tourist routes online; saving time and money for consumers; the ability to make virtual trips at any convenient time. The article emphasizes that the tourism industry is forced to adapt to significant changes in consumer demands, as well as to adapt to rapidly changing epidemiological circumstances. To prevent a complete collapse, the tourism business must be flexibly transformed, ensuring its functioning and overcoming the crisis. The article proposes the main transformational changes in the tourism industry, necessary to ensure the functioning and overcoming of crisis phenomena. These are: domestic tourism, the predominance of individual tourism and tourism in small groups, the growing popularity of ecological (green) tourism, the emphasis on travel safety, ensuring compliance with sanitary and epidemiological standards. The authors emphasize that today there is no doubt about the need to intensify processes and measures to overcome the detrimental impact of the pandemic on the tourism sector of the domestic economy. It is purposeful, coordinated, consistent anti-crisis measures that can rehabilitate the economic sphere, including the tourism business. Based on the main priority - safe operation, the tourism industry must actively open new opportunities for its activities in order to stabilize their activities and prepare for successful operation in the post-quarantine period.

Aspects of the reengineering of business processes of HoReCa enterprises are being studied. Aspects of the benefits of business process reengineering as a means of significantly improving the operations of hospitality enterprises are revealed. The aim of the work is to generalize the existing methodological approaches to the processes of business process reengineering and to justify the content, stages and format of the business process reengineering organization for HoReCa enterprises. The authors emphasize that hospitality and catering services have always been characterized by high profitability. Unfortunately, the consequences of the corona crisis, global crisis phenomena and the deployment of hostilities in our country have become a difficult test for the entire HoReCa industry. The emphasis of the work is on the fact that the reengineering of business processes is an effective measure to ensure the further effective development of HoReCa enterprises. Reengineering is the basis of a radical change in the functioning of enterprises, ensuring significant competitive advantages and achieving an improvement in the financial condition. The author's definition of the concept of «reengineering business processes of HoReCa enterprises» is proposed. It is understood as a mechanism of fundamental improvement and optimization of the activities of enterprises, the action of which is aimed at qualitative restructuring of business processes, achieving significant changes and improving indicators of quality, level of costs, speed of service, and, therefore, increasing the competitiveness of enterprises of the hospitality industry. The article emphasizes that the reengineering of business processes is the embodiment of a complex program of transformations and fundamental restructuring of the functioning of enterprises. Its important components are: replacement of the existing management system with new effective concepts; development and implementation of improved business processes and their management methods; preliminary assessment of the acceptability of the riskiness of radical change projects. The article offers the main characteristics of the reengineering of business processes of HoReCa enterprises, namely its goals, tasks, and positive consequences The authors emphasize that the reengineering of business processes of HoReCa enterprises is a rather complex transformation mechanism. But it is precisely thanks to him that every enterprise in the field of hospitality is able to carry out qualitative improvement of its business processes.