Accounting and analytical base for management of logistic flows in tourism business

The paper grounds that the existing potential of the tourism industry of Ukraine can be realized through the introduction of efficient logistic approaches for the development of tourism and recreation and management of tourist enterprises. Based on modern knowledge of the theory and practice of tourism management, a logistic strategy in tourism business serves for the creation of tourism product which is highly competitive in the global market due to implementation efficient management decision upon each component of the logistics system of the company. The paper reveals the essence and major functions of accounting and analytical subsystem of logistic management of tourism companies that enables to shorten the duration of the operating cycle, improve the quality and expand the range of travel services, and increase the flexibility of the travel service. The paper concludes that efficient accounting and analytical subsystem of logistic management gives travel companies wide opportunities to gain competitive advantages on global travel market.