The article highlights the issues of developing a methodical approach to the analysis and assessment of the competitiveness capability of tourism industry (TI) entities. The main tasks of the study include the analysis of the existing methodical approaches to the assessment of the competitive potential (CP) of business entities and the level of TI development, the justification of the author's methodical approach based on the criteria of transformation of the CP, which allows to determine the level of balance between providers of tourist services and their consumers. The author's methodical approach to the analysis and assessment of the CP of the subjects of the TI is substantiated. The main features of the methodical approaches to assessing the competitive potential of TI entities (CPTIE) are the use of quantitative assessment methods, wide coverage of indicators, an assessment of the entity's strengths and weaknesses, its competitive advantages and relevant conditions for sustainable development, extensive use of the rank method. The proposed methodical model consists of 5 blocks: Block 1 – justification of research elements; Block 2 – determination of research areas; Block 3 – selection of indicators system; Block 4 – calculation of the integral index; Block 5 – transformation of the CPTIE depending on the level of balance/imbalance between suppliers and consumers of tourism services. Each of the blocks contains structural elements of analytical research. The results of the study indicate that the proposed methodical approach to the assessment and analysis of the CPTIE can be used as a basis for developing differentiated approaches to the assessment of transformational changes depending on the phase of their current state.