Business planning is an objective assessment of an enterprise’s or firm’s own business activities and, at the same time, a necessary tool for design and investment decisions in accordance with the needs of the market and the current business situation.

In general, business planning involves solving strategic and tactical problems facing the enterprise.

Business planning is a procedure for writing and developing a business plan, the purpose of which is to study the effectiveness of investment in a project.

Business planning is carried out jointly with the investor, since the fate of the enterprise and its development primarily depends on his goals. The main advantages of this procedure

• 1. The ability to assess the possibility of implementing ideas and draw them up on paper with calculations;
• 2. The result of business planning will eliminate many mistakes and unnecessary expenses, will help save money, time and effort on thinking about factors that create “interference” in achieving the goal;
• 3. Business planning, as the main component of creating a business plan, allows you to fully understand the mechanism of the company’s functioning, analyze the current situation in the market and act in accordance with the circumstances much more effectively;
• 4. Ultimately, the business plan will always be at hand and will turn out to be a scheme, a map, following which will allow you to achieve your goal.

A feasibility study (TES) of the proposed project makes it possible to choose the optimal option for carrying out business activities. The most important tool of a feasibility study is a business plan.

For each option of the chosen strategy, a business plan is drawn up, which allows the entrepreneur to determine the directions of action at the stage of formation of the enterprise, the conditions for survival in the presence of tough competition, and for potential external investors to resolve the issue of participation in financial support of the newly created enterprise.

In the process of developing a business plan, an entrepreneur has the opportunity to critically assess his strengths, answer questions about the feasibility of creating an enterprise, whether it will find its client, with whom it will have to compete, and whether it will be possible to conquer the sales market.

The situation may develop in such a way that at the stage of developing a business plan, the entrepreneur becomes convinced that the business being designed has no prospects. This is better than coming to such a conclusion after funds have already been invested and the enterprise begins to function.

To draw up a business plan, you need information about the market capacity, production and financial needs of the enterprise. The production and financial needs of the enterprise depend on the types of activities being designed and on what products are expected to be produced. To calculate them you should prepare:

¦ a list of processing and assembly operations, taking into account the receipt of individual components and parts through cooperation;

¦ a list of necessary raw materials and materials indicating probable suppliers, their location, estimated prices and transport tariffs for delivery;

¦ list of necessary technological equipment, its cost, possibility of periodic use on a rental basis;

¦ a list of required specialties indicating the number of workers in each specialty, expenses for wages, costs of training individual specialists;

¦ - the need for production space, the possibility of renting or purchasing premises;

¦ estimated overhead costs.

A business plan is a complex document in its structure. Its sections and paragraphs should cover all aspects of the enterprise’s activities, and the composition of the sections may have features depending on the specifics of the enterprise.

The business plan includes a summary and the following sections:

• 1. Types of goods and services.
• 2. Market research and sales analysis.
• 3. Assessment of competition in sales markets.
• 4. Marketing.
• 5. Production plan.
• 6. Organizational plan.
• 7. Legal plan.
• 8. Risk assessment and insurance.
• 9. Financial plan.

The first section provides a description of all goods and services that will be offered by the enterprise on the market. Their main advantages and disadvantages are indicated from the buyer’s perspective, the differences between what the market currently offers and what the company can offer in the future. Particular attention should be paid to the unique, distinctive properties of the product presented in the business plan.

Tourism planning, like planning any other activity, has the goal of achieving success and avoiding or eliminating problems. It is known that comprehensive planning takes time and can cause lengthy discussions and disputes, as various political parties, government and administrative structures, local population pursue their own goals and interests.

However, the general meaning of tourism planning is to identify its main directions and types of development, evaluate the advantages as well as disadvantages of the proposed development concept, and also determine the principles of successful development, i.e. achieving success subject to avoiding or minimizing problems before starting discussions, construction, or the point at which mistakes made become either very costly or irreparable.

A business plan is a document that describes all the main aspects of the future of a company or new activity, contains an analysis of all the problems that it may encounter, as well as ways to solve these problems. A business plan is a comprehensive document that justifies and evaluates the project from the perspective of all the main features that distinguish the project as a strategic decision from current management activities. A project is a set of interrelated activities designed to create new products or services. To create and implement projects, limited resources are required: labor, material, financial, technical. If a project is created and implemented in a competitive environment, then the development of a business plan is required to justify its effectiveness. In the absence of competition, the project initiator is limited to a feasibility study.

All participants are interested in the successful completion of the project. Therefore, the business plan must contain reasoned information that satisfies their interests. So:

• - project manager and team - share in the profit received, remuneration based on work results (in the case of work hired by the project customer), increase in professional rating;
• - customer (owner) - income from the implemented project, introduction of new business processes into the company’s activities, reengineering of existing business processes and ultimately transformation of the company in a given strategic direction;
• - authorities - taxes from all participants, as well as solving social, economic, environmental and other problems of the region in whose territory the project is being implemented;
• - consumers - goods and services;
• - investors - return of invested capital with interest, conditions for stable profitable activity in the selected strategic business area;
• - other interested parties - satisfaction of their economic and non-economic interests

It is common knowledge that the best way assess your chances of success - plan and adhere to assigned guidelines. The plan will protect the entrepreneur from commercial activities doomed to failure. If the proposed business is on the verge of bankruptcy, the plan will explain why it is cheaper to abandon the dubious venture than to learn from experience what the plan would teach during several hours of concentrated work on its preparation. Finally, the plan will provide the necessary information to those interested in an objective assessment of a given business project, especially if the company needs external financing. A carefully crafted plan can be quickly developed into a financing proposal that will satisfy most lenders.

The main value of a business plan is determined by the fact that it:

• - makes it possible to determine the viability of a company in a competitive environment;
• - contains a guideline for how the company should develop; - serves as an important justification tool for obtaining financial support from external investors.

Features of business planning in tourism. The specifics of business planning in the industry, including tourism, are determined, first of all, by the characteristics of the types of activities, the material base and organizational and legal forms of their implementation. In this regard, tourism as an industry complex, i.e. the complex of enterprises whose activities are directly related to the provision of tourism services is a very complex object. An indicator of tourist attractiveness could act as a characteristic of certain objects or territories. However, the difficulty here is that tourist interest is determined by many heterogeneous and, sometimes difficult to quantify, factors. Tourist interest should become the most important starting point in business planning for the development of tourism facilities. Without taking it into account, it is impossible to substantiate the likely demand for tourism services and determine their optimal structure. Strategic plans for the development of tourism facilities should undoubtedly contain proposals for the formation and maintenance of tourist interest in them. These points should be basic in sections marketing planning industry business plans. Let's consider some features of business planning of objects carrying out various types of tourism activities. Analyzing the development processes of tourism industry enterprises that provide hospitality functions, two areas of investment activity are distinguished: - development and improvement of existing accommodation facilities; - creation of new accommodation facilities, taking into account the increased diversity of types of tourism activities and tourism services.

Investment projects for existing accommodation facilities consist, as a rule, of bringing them, as a result of reconstruction or modernization, to the required level in terms of completeness of the set and quality of tourist services provided. The need for accommodation facilities that provide very high quality services was determined in a number of cities characterized by the presence of stable demand for them (this is, first of all, the capital, a number of resort towns, etc.) and their fairly large-scale new construction. A very promising area of ​​investment in tourism for Russia will be the creation (mainly as a result of new construction) of hospitality enterprises, both hotel management and additional accommodation facilities, that have not previously received wide distribution for three or other reasons. Here, first of all, accommodation facilities such as motels, campsites, etc. should be noted. Within the framework of this work, we do not have the opportunity to consider the features of business planning, taking into account the actual diversity of tourism industry enterprises and ongoing investment projects. Therefore, we will focus on studying the most general and fundamental aspects of this problem.

Planning the activities of an enterprise that produces an intangible product is quite difficult. The service cannot be characterized by such categories as strength, reliability, heat resistance, design, design, weight, size, that is, all those that can be applied to the description of any material product. The service is intangible, non-stockable, its consumption takes a long time, it cannot be returned or exchanged if it does not satisfy the client’s requirements. This especially applies to tourism services, since their production and consumption usually occurs far from the place where the tourist purchased the travel service. Convincing a client to purchase a travel service is quite difficult, since the only “proof” of its advantages is the words of the seller offering the client to use the services of “our” organization. When planning the activities of a tourism enterprise, the issue of developing a business plan becomes most acute. After all, if earlier industrial enterprises worked according to plans developed in line ministries, then no one planned the work of tourism-related enterprises. Tourism was not even recognized as a sector of the national economy, and the production of services was not a component of the gross national product. Now tourism enterprises have to create their business from scratch.

Features of business planning in tourism

The tourism business is a branch of the economy of the non-productive sphere, enterprises and organizations of which satisfy the needs of tourists for tangible and intangible services, the main function of which is to provide a person with a complete and rational vacation. The tourism business is priority direction economies of some developed and developing countries of the world (Türkiye, Egypt, Tunisia, etc.). Currently, it has turned into an industry of international scale, ranking third in terms of income among the largest export sectors of the economy, second only to the oil industry and the automotive industry. When studying the concept of tourism business, it is necessary to touch upon the concept of the tourism industry. One of the first definitions of the tourism industry was given at the UN Conference on Trade and Development in 1971, according to which: “The tourism industry is a set of production and non-production activities aimed at creating goods and services for travelers” Voloshin N.I., Isaeva N.V. Tourism as an object of management. - M.: Finance and Statistics, 2004. - p29.. Article 1 of the Federal Law “On the Fundamentals of Tourism Activities” gives the following interpretation of this concept: “The tourism industry is a set of hotels or other accommodation facilities, means of transport, catering facilities, facilities and means of entertainment, objects of educational, business, recreational, sports and other significance, organizations engaged in tourism activities, organizations providing guide-translator services" the federal law RF “On the fundamentals of tourism activities in the Russian Federation” dated November 14, 1996 // Collection of legislation of the Russian Federation. 1996. No. 49. Art. 5491. ATP "Garant".. In general view The tourism industry can be defined as a collection tourism enterprises, structured according to a certain characteristic. A tourism enterprise should be understood as an organizational and economic unit, which, by combining the necessary production means carries out the preparation, execution and provision of services to tourists, using for this the entire arsenal of existing management methods.

Considering tourism as a service sector, it is necessary, first of all, to highlight the concept of the market for tourism services. The tourism services market is the possibilities of supply and demand for tourism services. The concept of “offers on the tourism services market” includes both the material base of tourism and tourism services, goods, the high-quality and complete provision of which is possible only with sufficient development of the recreation infrastructure. The tourist market is an economic system of interaction between four main elements:

1) tourist demand;

2) offers of a tourist product;

4) competition Borisov Yu.N. Marketing in tourism. - M.: INFRA-M, 2003. - P.63..

The modern tourist market is quite developed. Like any other market, the tourist market at one time underwent development from the seller's market, when the manufacturer decides what product, in what quantity to produce and where to sell, to the buyer's market, when the buyer determines what, in what volume and at what price to produce to the manufacturer. The tourism industry is quite differentiated and provides a variety of opportunities for specialized travel. Almost any tourist request can be satisfied: a summer cruise to the cold Arctic expanses, where polar bears rule; catamaran descent along the African Zambezi River among vainly waiting hippos and crocodiles; a week visiting a Western American ranch with horse riding and cowboy training; a mountain bike trek along the rough roads of Nepal or a jeep safari through the Bolivian Andes, where every mile of the path passes at an altitude of more than 2500 meters, etc. The formation of a tourism product consists of the services of many enterprises that are directly related to serving people on vacation and while traveling. These include transport companies, catering establishments, hotels, excursion and educational organizations, gambling establishments, sports and resort organizations, etc. The process of promoting tourism services to end consumer- the process is not direct, often not providing for their direct connection. In the process of promotion, tourist services are packaged into a so-called tourist product (through a tour operator) and through a distribution system (through travel agencies) they are brought to the consumer. This is presented in schematic form in Figure 1 Volkova L.A., Kirilov A.T. Marketing in tourism. - St. Petersburg: Gerda, 2004. - p163..

All types of offers in the tourism market should be focused on a specific consumer, his wishes, tastes and travel goals. People's tastes can vary. This depends on their financial situation, lifestyle, age, family composition and many other factors. The goals of travel for different people are also different: some go to relax by the water, some want to do sports or study a foreign language in their spare time, some are interested in excursions and museums, while others only need entertainment.

Rice. 1.

Fig.2.

The goal of differentiating the tourism market is to create tourism services that are appropriate in theme, level and composition. At the same time, of course, it is important to have an idea of ​​the national tastes and habits of visiting tourists and take this into account when servicing (for example, when creating a menu, etc.). The modern tourist offer is very diverse. There are rare offers, such as a trip through the treetops, advertised by one of the French travel companies. However, specific types of services largely depend on the capabilities of a particular region or country. It is possible to identify a number of segments of tourism services that are characteristic of most tourist regions and markets. They are included in the scheme of initial differentiation of the tourist market, presented in Figure 2 Durovich A.P. Marketing in tourism. 3rd ed. - Minsk: New knowledge, 2003. - p128..

The tourism market acts as a sphere of manifestation of economic relations between producers and consumers of the tourism product. Each producer and consumer of a tourism product has their own economic interests, which may not coincide, but if they coincide, then the act of buying and selling a tourism product occurs. Therefore, the market is a kind of instrument for coordinating the interests of production and consumption, which for a given tourism business entity (tour operator, travel agent) is a set of consumers interested in the tourism product of this business entity and have the funds to buy it today or tomorrow. The essence of the tourism market is expressed in its functions. The function of an economic category is the external manifestation of its properties in a given system of relations. The functions of the tourism market reflect the form of manifestation of tourism activity and its purpose in society. The tourist market performs the following functions:

Realization of value and use value contained in the tourism product;

Organization of the process of bringing the tourism product to the consumer (tourist);

Economic provision of material incentives to work.

The tourism market is characterized by capacity, the level of balance between supply and demand, and the conditions for the sale of the tourism product. The capacity of the tourism market is its ability to “absorb” this or that amount of the tourist product, that is, the possible volume of sales of individual tours, tourism services and tourist souvenir goods at existing prices and supply. The above value depends on the volume of effective demand of the population and the size tourist offer. The capacity of the tourism market cannot be considered in isolation from the price level, which is an essential element of the market. Depending on the level of prices for a tourism product with the same market capacity (total volume of demand), the need for a tourism product may be different: when prices increase, it decreases, when prices decrease, it increases.

In the tourism market, the demand for the tourism product presented by the tourist and the supply of the tourism product offered by the travel company collide. Demand for a tourism product is a form of manifestation of the population’s need for a tourism product, secured by funds. Such demand is called effective demand. The supply on the tourism market is the entire mass of tours, tourism services and tourist and souvenir goods intended for sale. Ismayev D.K. Marketing of tourist services. - M.: AST, 2002. - p. 181. The supply of a tourist product is determined by certain prerequisites, among which the most important are:

Availability of tourism product manufacturers,

Level of development of the tourism industry,

Volume of tourism resources.

The subjects of the tourism market are legal and individuals, who are producers and consumers of tourism products. Consumers of the tourism product are citizens who want to travel, that is, tourists. Producers of the tourism product are travel companies (tour operators and travel agents) that work to make a profit and satisfy the needs of tourists. Thus, there are three entities in the tourism market: tourist, tour operator, travel agent. The concept of “counterparty” is also distinguished - a legal or natural person, a provider of tourism services in the country (place) of arrival, acting in accordance with the legislation of the country of destination and international agreements. Market entities are interconnected in a certain way. The entire system of market relations in tourism is open Karpova G.A. Economics of modern tourism. - St. Petersburg: Gerda, 2000. - p120..

The specifics of business planning in the industry, including tourism, are determined, first of all, by the characteristics of the types of activities, the material base and organizational and legal forms of their implementation. In this regard, tourism as an industry complex, i.e. the complex of enterprises whose activities are directly related to the provision of tourism services is a very complex object. It would not be entirely legitimate to limit ourselves only to the concept of a tourism product and the activities for its implementation, since a significant volume of services provided by tourism infrastructure enterprises falls on clients who can be classified as unorganized tourists. To understand the essence of tourism activities, it is useful to resort to a systematic approach. In this case, the primary object of tourism, in our opinion, can be considered an object of tourist interest. Such an object, in the most general understanding, is a certain territorially fixed set of properties that arouses interest among tourists, prompting them to take a tourist trip to get acquainted with it. This definition includes a wide variety of objects of tourist interest: foreign countries, domestic cultural and historical monuments (churches, monasteries, unique architectural objects, objects associated with the lives of prominent historical figures, etc.), natural landscape areas (parks, unique natural objects: groves, caves, waterfalls, lakes, mineral springs, etc.), territories characterized by certain natural and climatic conditions (sea coast, steppe, desert, etc.). Territories with a significant number of objects of tourist interest have high potential for tourism development, primarily because they are able to attract a significant number of tourists.

The development of the tourism sector depends on the economic potential of the region as the basis for resource provision social policy in modern conditions, having a complex structure, because The regional economy unites a complex of branches of the regional economy. As a result of the development of economic reforms, the mentality of domestic service providers is changing, and the range of services used is becoming wider. strategic instruments ensuring long-term competitive advantages, especially in the field of medium and large businesses in the service sector.

The possibilities for administrative intervention in the regulation of financial flows at the regional level remain very significant. Particularly relevant areas remain for legal and administrative regulation, such as assessing inter-industry relationships from the point of view of the development of real competition between participants in various segments of the market space, monitoring the level of prices and tariffs for goods and services of natural monopolists, forming a revenue policy, adjusting tax relations and etc.

On modern stage development of the regional economy, there is an intensive structural restructuring of the tourism industry towards the creation of fundamentally new organizational forms in the service business, adequate to market conditions. The created small business units are being replaced by a period of their integration, characterized by the formation of large business systems in order to concentrate the resources necessary for the implementation of innovative strategies, which will allow solving larger-scale problems and covering all industry areas of development of the service sector.

The complexity of forming a strategy for the development of business systems in the context of transformation of the entire system of socio-economic relations determines the nature of the problems in implementing the strategy for the development of the tourism sector and the region as a whole.

The service sector is a set of enterprises, organizations, business units and business systems that provide services to the population, enterprises and organizations, as well as individual entrepreneurs and business structures. At the same time, business systems act as enterprises implementing the traditional economy, while entrepreneurial structures act as the innovative part of the economy.

However, both business systems and entrepreneurial structures are objects that implement regulated and self-organizing processes occurring in organizational systems. At the same time everything organizational structures in the tourism sector, regardless of legal form can be considered as socio-economic systems specializing in a certain type of service, integrated in accordance with the specialization. Business systems are essentially commercial organizations that pursue profit as the main goal of activity (Civil Code of the Russian Federation), which is not indicated in the constituent documents.

In the modern classification of principles of system development, we can highlight those that are especially significant for business systems: priority of functions; correspondence between goals and resources; compliance with efficiency and use of resources; compatibility of system components; priority of consumer interests.

The presence of groups of elements that are different in composition determines that tourism systems are systems in which all elements interact as a single whole, which is aimed at the fullest satisfaction of service consumers. At the same time, it should be noted that the nature of the interrelations of elements within the system allows us to say that service systems belong to marketing systems. Marketing expands its functions by introducing the function of interaction with the consumer. At the same time, the strategy characterizes the general direction of ways to achieve goals, and strategic plans can be considered as a set of activities aimed at implementing development strategies and goals. With this approach to strategy formation, the composition of areas of activity, reflecting the structure of the strategy, is determined by the initial structuring of the tourism enterprise under study as a socio-economic system and depends on the degree of detail strategic analysis.

From this point of view, the most rational approach is one based on a systemic view of the object of planning and management, supplementing the systemic approach with an expert one, which is based on heuristic methods that fill the structure of the development strategy with content.

With this approach, vertical business integration becomes of great importance as a way to integrate a service business in the “industry-market” space. Rational organization of a company's business system is impossible without optimizing the expedient boundaries of its business, because The development of any company is influenced by the macro- and microenvironment, which form a certain business space, the external parameters of which are determined by the industry and market environment of the business. For the tourism sector, the industry environment is of great importance as a source of material, labor, information resources, technologies for production of services and management, intellectual capital. The market is that part of the business space where the recognition of the usefulness and expediency of the organization’s business function actually occurs, and the market environment is characterized as consumer potential, elasticity of demand, level of risk, etc. The type and structure of the business system is actually predetermined by the way the company is integrated into the business -space.

However, until now it is impossible to talk about complete regulation of the process of developing a strategy for the development of a specific business system, because We are talking only about the possible streamlining of this process. This ordering is based on the assumption that when specifically defining the development strategy of business units, the strategy is considered as a set of actions carried out on the elements of the business system under study in order to change it functional characteristics, as well as over elements of its external environment in order to change the external conditions of the system’s functioning. This definition of this process predetermines the need for a thorough strategic analysis of the business system under study and its surroundings. external environment, which allows you to formulate a more reasonable and logical development strategy. Business systems in the tourism sector, regardless of the sectoral focus of their activities, must form a specific business strategy.

Developing a strategy for the development of the business system of the tourism sector, a strategy for eliminating negative conditions is necessary to ensure the achievement of the established goals and objectives. The analysis of strategies aimed at changing the existing state is carried out according to the parameters of changes in relation to the basic development option, based on the result of extrapolation of existing trends and the possibilities for their implementation. At the same time, the concept of development is important, for the formation of which it is necessary to determine a system of variable parameters that characterize the structure of strategies and target standards for the development of measures for their implementation.

As the main result strategic planning One can highlight the definition of goals, strategies and development programs, as well as all types of resources. In this case, the strategy characterizes the general direction in which it is necessary to look for ways to achieve goals or a combination of these directions. The logic of forming a development strategy is based on the fact that the system under study operates in dynamic conditions that open up new opportunities, which are market conditions and the dynamics of their development. The market activity of a business system is capable of realizing new development opportunities, regarding which strategies for achieving set goals, achieving the desired state of the system, basic parameters and development are formulated. To implement these tasks, the most optimal is a systematic approach, which sets the structure of the strategy, filled with specific content using heuristic methods. Approaches to strategy formation based on the structural and operational scheme of the functioning of the system under study can be considered morphological.

An indicator of tourist attractiveness could act as a characteristic of certain objects or territories. However, the difficulty here is that tourist interest is determined by many heterogeneous and, sometimes difficult to quantify, factors. The same can be said about specific forms of manifestation of tourist interest, expressing the tourist attractiveness of objects or territories.

One of the ways to formalize the assessment of tourist attractiveness is taking into account heterogeneous and qualitative factors of economic, social, political, etc. character could be the use of the theory of multicriteria decision making.

With this systematic approach It is easy to see that tourist interest should become the most important starting point in business planning for the development of tourism facilities. Without taking it into account, it is impossible to substantiate the likely demand for tourism services and determine their optimal structure. Strategic plans for the development of tourism facilities should contain proposals for the formation and maintenance of tourist interest in them. These points should be basic in the marketing planning sections of industry business plans.

The most important factor in the development of the tourism sector is the level of material well-being, as the basis for ensuring the necessary degree of mobility of the population and the presence of effective demand for tourism services.

With a systematic approach to the tourism sector or tourism industry, we can include the entire complex of material, informational, organizational and other prerequisites that provide conditions for tourists that allow them to satisfy their interests. A special role in this belongs to the enterprises and organizations participating in this complex. With the most general consideration, the following main objects can be distinguished in its composition:

Providing accommodation (hospitality) services for tourists;

Carrying out tour operator and travel agency activities;

Enterprises performing auxiliary and service functions in the provision of tourism services ( advertising agencies, transport organizations, enterprises producing souvenirs, etc. products).

Objects of the first group constitute the material basis of the tourism industry. This includes hotel-type accommodation facilities (hotels, boarding houses, motels) and additional accommodation facilities (campsites, youth hostels, guest houses, tourist and sports complexes and bases, etc.). There is no unified classification system for accommodation facilities in the world. Even objects of a relatively homogeneous hotel industry in different countries are classified according to various criteria (by type and nature of purpose, by the quality of services provided, by the degree of completeness of services provided, etc.).

The second group includes firms - tour operators and firms engaged in agency activities.

The last very large group includes enterprises whose activities are auxiliary and servicing in nature in relation to the process of providing basic tourism services. Here we can highlight advertising agencies, motor transport companies, translation agencies, information and analytical services, enterprises producing souvenirs and goods with symbols, etc.

As noted, accommodation facilities in the tourism industry account for the majority of the industry's fixed assets. Like tourism in general, this area has undergone profound transformations over the years of reform. In many ways, these transformations were due to the fact that the society itself, previously quite homogeneous, was noticeably stratified and showed a demand for tourism services that were significantly more diverse than before in terms of types and quality. The variety of tourism services was noticeably influenced by liberalization processes in the area of ​​entry and exit from the country, etc. Large-scale reforms in the tourism industry are, unfortunately, hampered by insufficiently high effective demand of the population.

Investment projects for existing accommodation facilities consist, as a rule, of bringing them, as a result of reconstruction or modernization, to the required level in terms of completeness of the set and quality of tourist services provided. The need for accommodation facilities that provide very high quality services was determined in a number of cities characterized by the presence of stable demand for them (this is, first of all, the capital, a number of resort towns, etc.) and their fairly large-scale new construction. A very promising area of ​​investment in tourism for Russia will be the creation (mainly as a result of new construction) of hospitality enterprises, both hotel management and additional accommodation facilities, that have not previously received wide distribution for three or other reasons. Here, first of all, accommodation facilities such as motels, campsites, etc. should be noted. Within the framework of this work, we do not have the opportunity to consider the features of business planning, taking into account the actual diversity of tourism industry enterprises and ongoing investment projects. Therefore, we will focus on studying the most general and fundamental aspects of this problem.

An important issue in business planning is determining the most rational organizational and legal form for implementing an investment project. For hospitality enterprises that are expected to be reconstructed or modernized, i.e. already existing, in one or another organizational and legal form, to change it you must have good reasons. The main reasons for this, in our opinion, may be:

The need to establish more convenient relationships between property owners;

Transition to an organizational and legal form that expands the possibilities of attracting additional financial resources for the implementation of investment projects.

In the modern economy, intensive development factors prevail, associated with the achievements of scientific and technical progress, with the flexibility of service production, with new forms of management, with the focus of business on the interests of clients, with rational use human resources potential. Strategic goal economic systems becomes not only making a profit, but also improving the quality of life of the population, improving public health, preserving the environment, because achieving social goals is the image of business systems, public opinion about the company's services, which leads to increased competitiveness of business systems. The service sector has its own specifics, which is determined by the fact that, by creating new consumer value, it provides services to the population, enterprises and organizations, as well as servicing consumers in the process of selling its products. However, in the new economic conditions, it is necessary to reorient the entire system of organization and regulation of the service sector at the level of specific regions, both in target and functional-sectoral aspects, because The stability of the market as a whole depends on this.

To organize effective business systems in the service sector, it is necessary to have a developed market infrastructure that allows for the formation of commercial connections and the improvement of organization and planning for the development of service activities. The expansion of the scope of commercial relations in the service sector is hampered by the lack of economic interest of service business units in improving the quality of service to their consumers, who are legal entities and individuals, as a result of which the latter establish direct long-term contacts with service sector enterprises.

In addition, problems hindering the development of business in the service sector include:

Lack of regulatory framework;

Insufficient initial capital and own working capital;

Imperfection of the taxation system;

Difficulties in obtaining bank loans and premises for rent;

Administrative barriers;

Lack of self-financing mechanisms;

Lack of a strategy for the development of business systems in the service sector for the short and long term.

Service and business are directly related to each other, because business can be considered as an objectively necessary activity arising from the function of service as an economic category, identical to the essence of commodity circulation in market conditions and the economic independence of enterprises in this sphere. To develop a business in the service sector, it is necessary to understand the role and characteristics of the commercial activities of enterprises, business units in the service sector, the characteristics of their organizations and management. commercial activity service enterprises should be to implement a development strategy.

Conclusions to Chapter I

business tourism planning

As part of the main business goal of service firms, clarifying goals are developed, the priority of which for many businessmen are: the efficiency of contractual work, the formation of a range of services for the future, the search for additional resources, etc. The completeness of establishing the goals of the main type of activity of the system influences its results, determining the components internal potential.

Analyzing the development processes of tourism industry enterprises that provide hospitality functions, two main areas of investment activity can be distinguished:

Development and improvement of existing accommodation facilities;

Creation of new accommodation facilities taking into account the increased diversity of types of tourism activities and tourism services.

Business planning in tourism is carried out in order to obtain an idea of ​​the most acceptable option for the development of tourism facilities ( tourist organizations), ensuring the achievement of those formulated in explicitly goals. These goals can vary significantly both for individual types of tourism activities and for organizations of the same sub-sector of tourism.

Tourism in Russia is one of the most unique and specific areas of activity. Over the years of reforms tourism industry has undergone significant qualitative transformations, which is due to its specificity - focusing on the person as the final recipient of tourism services. The focus on people determines that the transformations that have taken place in the industry in recent years clearly reflect the complex socio-economic processes that have taken place in society.

One of distinctive features tourism, which distinguishes it from other sectors of the economy, is its dynamic development. The tourism industry has not only undergone profound internal transformations, but has also developed dynamically, increasing the volume of services provided to the population from year to year.

The main reason for this is the social orientation of tourism, its close and deep connection with the processes of democratic changes in society and, in particular, with the main one - the liberalization of procedures for entry and exit from the country, which removed the barriers that impeded the dynamic development of tourism as the most important sector of the economy. During these difficult socio-economic years, tourism played an important role in stabilizing the internal political situation in the country. The development of such a relatively new direction of tourism activity as business tourism, made it possible to maintain a certain level of employment during the most difficult periods of reforming the domestic economy. Although, with an integrated approach to this problem and analyzing it from the perspective of long-term state interests, such a conclusion is far from indisputable.

As in other areas of the economy, business planning in tourism is designed to solve a number of management problems. Business plans are developed to solve internal problems with the involvement of the interests of external partners.

External partners primarily include representatives of credit institutions and investment funds, which are potential sources of additional financial resources.

For internal use, business plans are developed for the purpose of a structured presentation of the activities of tourism organizations in the forecast period, i.e. to improve the management process and inform owners about the state and prospects for business development.

Analyzing the likely directions of development of the tourism industry in Russia, we can come to the conclusion that in the near future, in a highly competitive environment, a process of concentration will be observed through the use of various forms of reorganization of tourism enterprises. Without this, it will be very difficult for Russian enterprises to respond to the challenges of competitors, including foreign ones. It can be expected that under these conditions, such a form of reorganization of commercial organizations as a merger will very often occur. At the same time, it becomes very important to provide prospective partners with the opportunity to get acquainted with the state of affairs at their enterprises, potential, market, strategic goals, financial condition, i.e. with the information contained in the standard business development plan commercial organization.

Taking into account the specific features of business planning in the tourism sector, we can conclude that the main purpose of the business plan of a tourist commercial organization is to convince potential creditors and investors of the reliability of the business, for the development of which additional financial resources are being raised. The success of using business planning in this direction depends primarily on the professionalism of business plan developers. Naturally, these should be highly qualified experts - specialists in the field of tourism, and when developing a fairly large-scale project - a team of specialists, in which everyone is responsible for their own direction (for example, for developing the organizational and legal form of the project, for justifying marketing estimates of the scale of activity, for development of financial plans, etc.). These specialists act on the side of the project initiator, who is, as a rule, the customer of the work. On the part of potential investors, banking and investment specialists who carry out project examination work directly with the proposed business plans. During such an examination, the following is checked:

• methodological correctness of the presented business plan;
• the validity of the accepted assumptions and assumptions;
• the correctness of the production and financial-economic parameters and standards used.

It is obvious that only qualified specialists with sufficiently deep knowledge in various types of tourism activities can perform these works at a high level.

Business planning in tourism, to a certain extent, can be interpreted as a link between the industry and finance represented by financial organizations. To a large extent, the success of the functioning of this connection determines whether and in what volumes there will be an influx of additional financial resources into the industry. It follows that, among other factors, the success of attracting investments is also determined by how effectively this relationship operates, i.e. how convincingly tourism experts can justify the necessity, safety and effectiveness of investments and how confidently banking experts can confirm these justifications. This means that both from the enterprise and from the finance side there must be specialists who have sufficiently deep knowledge of industry specifics.

Tourism as an industry has the necessary prerequisites for attracting third-party funds. It is developing dynamically, showing not only high growth rates, but also the desire for deep qualitative transformations. Tourist services are focused on effective demand, and significant financial flows are generated in the industry. In addition, there are regions in which tourism, with proper development, can become one of the most important industries and generate significant income.

The creation of financial institutions specialized in industry problems (primarily banks and investment funds) would meet the interests of all parties interested in the development of tourism. This may be of significant interest not only for tourism organizations, but also for financial organizations. By specializing in certain sectors of the economy, a financial institution, for example a bank, firstly, has the opportunity to attract financier specialists with knowledge of industry specifics to its staff, and secondly, in the course of its activities, quickly accumulate a significant amount of information that allows you to freely navigate the conditions of the tourism market Russia and its foreign partners in this area, thirdly, to draw conclusions about the reliability of potential partners and the prospects of the transactions they propose.

Since in Russia there are a number of tourist-significant regions, the leadership of which has high hopes for the development of their destinations (for example, subjects of the Federation that have on their territories a significant number of unique historical and architectural monuments included in the tourist route “Golden Ring of Russia”, or have a huge natural recreational potential of Karelia), such a financial institution with a high degree of probability may have real prospects creation of an extensive branch network and significant support for local authorities in solving organizational problems, including issues of development, provision of tax benefits, etc.

Another attractive feature of the tourism sector for financial institutions is the significant scale of insurance activity characteristic of it. Taking this into account, it is advisable to introduce into the proposed financial and industrial group insurance company(or a number of companies), interaction with which will be very beneficial for the bank.

The interest of tourism enterprises in close interaction with the financial sector, due to its obviousness, does not require detailed justification and explanation. However, it should be noted that the tourism sector, as an “applicant” for investment, should take the initiative to establish close contacts with financiers. This is not about negotiations on banking services for any specific enterprises in the tourism sector, but about the interaction between the tourism sector and finance. Therefore, tourism should be represented by representatives of its common interests. These may be representatives of tourism associations, government bodies, etc.

The possibility of attracting funds from tourists should be considered as one of the significant factors in the economic potential of a tourist region, since the development of tourism as a sector of the economy also involves the development of a whole complex of industries (light and food industries, Agriculture and etc.). This should be taken into account when developing plans and forecasts for the socio-economic development of regions as a whole. The need to develop such plans is increasingly felt by regional authorities. In fact, regional plans act as a kind of business plans with their own methodological specifics of preparation. Naturally, in such plans a significant place should be given to plans for the development of industries in conjunction with plans for the financial support of the envisaged investment projects.

Control questions

• 1. How many levels is investment policy differentiated in tourism?
• 2. Who forms and implements investment policy in tourism?
• 3. What role does the state play in the investment process in tourism?
• 4. What are the main stages in the development of investment policy in the field of tourism.
• 5. What is the purpose of investment in tourism?
• 6. How is the process of planning investments in tourism development carried out?
• 7. What is the difference between forecasting and tourism development planning?
• 8. What are the main features of business planning in tourism?
• 9. What are the features of territorial business planning?

According to statistics, about a thousand new travel agencies open in Russia every year, but no more than 30% “live” for more than a year. This indicates a lack of clear planning and study of the specifics of the market at the very beginning of starting a business.

A well-written business plan will allow you to analyze the market, competitive environment, identify strengths and weak sides project and outline a strategic development plan for the company. Therefore, the stage of implementing any idea must necessarily be preceded by the stage of writing a business plan.

Where to start?

Many entrepreneurs who decide to open own business, make the same mistake. They start implementing a business idea without prior planning. As a result, after just a month or two of active activity, they are faced with unforeseen risks and situations that could have been avoided with a drawn up plan.

A business plan is the key to successful project implementation and takes into account all weaknesses and possible risks.

This document will later become a step-by-step guide that will allow you to achieve your goal without deviating from the main idea. A business plan reflects all aspects of activity and helps plan the sequence of actions necessary for the successful implementation of the company's goals.

Its structure consists of the following sections:

1. Summary – This section describes the relevance of the idea.
2. General provisions – this section contains general information about the company and its founders.
3. Market analysis shows the market capacity, the number of competitors, their strengths etc.
4. Product description – this section demonstrates the services that will be implemented as part of the project.
5. An organizational plan is a clear guide to action that shows the direction of activity step by step (registering a business, purchasing equipment, searching for personnel, etc.)
6. Marketing and strategic plan is step by step guide to promote services that will help attract customers.
7. The production plan includes a detailed list of issues related to the purchase of equipment, raw materials, etc.
8. The financial plan reflects the necessary expenses, projected profits, profitability and payback forecast.

The importance of planning in the tourism business

Don't think that writing a business plan is a waste of time.

This document helps:

• analyze the competitive environment;
• find target audience;
• calculate the payback period of the business;
• write down the required amount of raw materials and equipment to implement the idea;
• see the strengths and weaknesses of the project.

Another very important point is investments and your own capital investments. It is not always possible to launch a project on your own and you have to turn to investors, a bank, etc. for financial help.

In this case, without detailed business A plan and cost estimate are indispensable.

No investor will consider your proposal if you do not clearly describe the essence of the project, its purpose and profit forecast, payback period and profitability.

In this situation, you can draw up two documents: for external and internal use.

And if you write an external plan exclusively for investors and banks, then the internal document is drawn up for personal use.

What will be the difference between these two documents? The external plan is drawn up primarily for investors and its purpose is to demonstrate the strengths of the project. Of course, there is no need to greatly distort the data. Do not forget that the document will be read by literate people who understand finance.

But at the same time, it is important to reflect the business idea in its best form. The information should demonstrate the strengths of the project and indicate its quick payback with minimal investment.

It’s better to start developing a document right away with a plan for internal use, so that during the creation process you consider the business, taking into account its weaknesses, analysis competitive market, identifying risks.

It is possible that much of the information will not end up in a document intended for external use. But for you this will be the basis for proper organization business process.

At the beginning of the plan it is necessary to describe general provisions companies:

• name of the organizational and legal form (individual entrepreneur, JSC, partnership and others);
• management system, leadership structure, interrelationship of departments;
• founders, their description and data;
• management team;
• interaction with staff;
• location of the company.

Relevance of the business idea

Tourism is one of the most intensely competitive industries. Therefore, maintaining positions in the market will not be easy. At the same time, with proper planning and a clear understanding of the development strategy, you can achieve good results and make a good profit.

The tourism business has such intense competition for several reasons:

• small start-up investment;
• high demand for services;
• high income;
• short payback period for capital investments.

As mentioned above, the biggest disadvantage of this business is the intense competition. But, having developed the main competitive advantages, you can take a strong position in this market.

To the main competitive advantages The things you should pay attention to in this business are price, advertising and positioning, range of services and reputation.

Tourism business can be implemented in several directions:

• international tourism;
• travel within the country;
• hiking trips;
• organization of excursions.

Additionally, to expand the service and attract new clients, you can offer clients related services:

• tourist services in the office and by telephone;
• personal guide;
• transfer organization;
• hotel, cultural and entertainment, sports and recreational;
• excursions;
• translator, etc.

Business plan: step-by-step instructions

Business registration

In order to start providing tourism services, you will need:

• statement about state registration enterprises;
• company charter (2 copies);
• pay the state registration fee.

By registering a business, you yourself determine the form of ownership. It could be Individual entrepreneur or LLC.

OKVED codes are as follows:

• 1 Organization of comprehensive tourist services.
• 2 Providing excursion tickets, providing accommodation, providing vehicles.
• 3 Providing tourist information services.
• 4 Providing tourist excursion services.

Be sure to study the rules for providing travel services. To do this, study the Federal Law “On the Fundamentals of Tourism Activities in the Russian Federation,” which spells out all the legal aspects of conducting this business activity.

The good news is that no special permission or license is required. These legal aspects were repealed in 2007.

Also at this stage, you select the tour operator with whom you are going to cooperate and the insurance company. Take the last question especially seriously, since all further activities will be directly related to insured events.

Search for premises

For a travel agency, the office is a business card. It is impossible to sell a trip to an exotic country to a fashionable hotel while receiving clients in an uncomfortable office with poor repairs.

The best option would be to choose an office in the city center. Also consider the number of floors of the office. You should not rent a room on the upper floors; visitors simply may not come to you.

Also pay attention to a beautiful and bright sign that should attract attention. It can be duplicated by several billboards indicating the location of the office. Especially at the moment, it is worth paying attention to those businessmen who rent premises in areas with a high concentration of competitors.

Renting in the city center with a separate exit on the ground floor will, of course, require large expenses, but all this will pay off quickly enough if developed correctly marketing plan company development.

Therefore, consider renting an office as an investment in business and when searching, consider the following parameters:

• renovation must be fresh and of high quality;
• room for work of 2 managers at least 30 square meters;
• convenient parking for clients;
• transport accessibility.

Be sure to check your internet connection before signing a long-term contract.

Keep in mind that Internet connection is your key factor in your work, so it is advisable that the office has the ability to connect to several providers.

Equipment purchase

In order to open a travel services agency, you will only need to purchase:

• furniture (2 tables, 2 armchairs, sofa for visitors, wardrobe);
• phone fax;
• modem;
• MFP (multifunctional device printer + copier);
• laptops (2-3 pieces);
• water cooler, kettle, dishes.

If desired, you can complement the interior with an aquarium, plasma TV, or coffee table.

Recruitment

As in any business sector, key factor success is the high professionalism of the staff. In this type of business, it is necessary to give preference to sociable, positive and competent specialists.

With proper business organization and well-chosen personnel, you will quickly achieve good profitability.

Market analysis

The tourism business today is one of the fastest growing segments. This is due to the increase in the solvency of the population and the stabilization of the economic situation in the market.

This testifies to the attractiveness of the business idea and the enormous competition that exists in the market today. According to Business Stat, about 90% of all tourism services provided by Russian agencies are assisting tourists who go on vacation abroad.

Consequently, the greatest competition is observed in this market segment. According to the infographic provided by Federal service state statistics, the volume of the Russian tourism market increases annually by 100 billion rubles.

This is due to the increased solvency of the population and the attractiveness of this market segment for investors. At the same time, the market is not limited to just offering ticket sales or transportation services. For investors, this market is attractive due to the possibility of providing related services: hotel construction, tour development, transfers, etc.

One of the main services that travel agencies offer today is the provision of sales of tours and air travel to passengers. About 25% of all services fall on the search and booking of hotels, hostels, etc. Recently, the online hotel booking service has been gaining momentum. Such booking systems help to significantly save time and contribute to the rapid promotion of services and increased profitability.

At minimum costs, the entrepreneur makes a good profit from selling tours.

The main competitors in this segment are large tourism operators, which are represented both by individual companies in some regions and have a wider geographic coverage.

It will be useless for those entering the market for the first time to compete with them. Reputation, image and huge amounts of money invested by such operators in advertising their services will not allow them to take a place next to them in the market.

The best option for beginning entrepreneurs in this area would be to establish partnerships and cooperation.

Today, many large operators offer franchises that allow you to launch an active business with minimal investment.

This type of business activity has both strengths and weaknesses. The positive aspects include the absence of the need to promote the company. In addition, when entering a market saturated with such services, it is difficult to attract the attention of a potential buyer without significant investments in advertising.

Purchasing a franchise famous company, you have been using her name and reputation from the very first days. The client is much more willing to travel with famous travel agency, rather than purchasing a ticket from a company that opened only yesterday.

However, there are a number of disadvantages to starting a franchise business. Among them are strict control by the key company, the inability to independently promote the company and expand the range of services.

When assessing the pros and cons of this type of office work, keep in mind that purchasing a franchise will be cheaper than the cost of advertising services.

Also, some companies offer assistance to small travel companies in organizing activities for a certain percentage. This will allow you to immediately actively engage in entrepreneurial activity, save money on advertising and protect you from many financial risks.

Having studied the competitive environment and market saturation, it is necessary to determine the target audience of this business.

Given the fact that tourist services Mostly used by young and active people, we will narrow the main target audience to the age of 20-50 years. These are people who have average income and above.

Video. Should I open a travel agency as a franchise or not?

Let's determine the seasonality of the target audience:

• April-May - middle managers and employees,
• July-August - mostly families vacation,
• September - vacationers without children and young people,
• November-December - wealthy segment of the population.

Due to the political events that occurred in 2014 and economic sanctions, more and more Russian citizens prefer holidays in the country to foreign resorts. Therefore, when building a business, you can focus on focusing on domestic resorts.

SWOTanalysis

When analyzing risks, opportunities and finding ways to promote a business, it is very important to perform a SWOT analysis, which allows you to evaluate favorable and unfavorable factors.

• changes in the economy in the country;
• the difficulty of accurately forecasting the development of the tourism sector;
• difficulty in working with partners;
• problems with tour operators;
• wars, natural disasters;
• staff incompetence;
• seasonality;
• inflation;
• increased competition and oversaturation of the segment;
• devaluation of the ruble.

Possibilities:

• development of tourism business;
• opening new tourist routes and destinations;
• growth in consumer demand.

Weak sides:

• high competition;
• lack of a regular customer base;
• lack of work experience;
• the need to establish partnerships.

Strengths:

• high demand;
• wide choice of services;
• the possibility of providing additional services;
• quality service;
• high professionalism of employees.

Marketing plan

1. Determination of pricing policy

Of course, as in any other business, price is a key factor. But in the tourism industry it plays a special role due to enormous competition.

In addition, do not forget about the seasonality of business, therefore, after analyzing the market and competitors’ offers, find the optimal balance between profit and loss point.

Don’t make the mistakes of many novice businessmen and don’t dump prices. This will only affect your low profitability and deterioration in the quality of services over time, since you will not be able to maintain a staff of professionals and pay for advertising.

1. Search for service promotion

If you do not purchase a franchise, but open an agency from scratch, you will definitely need to create a website where clients can submit requests for tours.

In addition, promotion of services must be done in the following areas:

• social media;
• distributing leaflets in public places (metro, shops, cafes);
• newspaper advertising;
• radio advertising;
• billboards.

It’s not particularly worth relying on the “word of mouth” effect in the first year of work. The tourism business is such an area that it will take you at least 2-3 years to create a base of regular customers.

Financial plan

To the main expenses in opening travel agency can be attributed:

• office space rental;
• purchase of furniture and equipment;
• Payment of utility services;
• staff salaries;
• buying a franchise (if you chose this particular option for opening a company).

In addition, it is necessary to divide the costs into initial and monthly ones. Initial costs determine the payback period. Monthly expenses allow you to calculate the profitability of the project.

The amount of costs for opening a travel agency largely depends on the form of business and the region of location.

For Moscow, the required minimum starting capital is about 800 thousand rubles.

For regions, this amount can be reduced to 500 thousand rubles.

Below we will give an example of the costs and income of a travel agency that opens in a small city of 300 thousand people.

Costs required to open an agency:

• registration and execution of permits – 30 thousand rubles;
• purchase of furniture – 80 thousand rubles;
• renovation of the premises - 200 thousand rubles
• purchase of equipment (3 laptops, copier, printer, phones) – 200 thousand rubles;
• development of a concept and corporate identity, production of armored products - 20 thousand rubles;
• advertising launch – 30 thousand rubles.

Total 560 thousand rubles.

Monthly expenses:

• rental of premises (up to 30 square meters) – 30 thousand rubles;
• communication services, Internet – 5 thousand rubles;
• carrying out promotional events – 10 thousand rubles;
• unforeseen expenses - 2 thousand rubles;
• taxes – 5 thousand rubles;
• employees' wages are 80 thousand rubles.

Total: 132 thousand rubles.

Income

In the first 6 months of work, you should not expect a large flow of clients. As a rule, business utilization is 30-50% in the first six months.

Based on this, we calculate that 30 vouchers worth 3 million rubles are sold monthly during the first half of the year.

Travel agency commission is 7-10%

1 trip for two (average value 65 thousand thousand) brings an income of 8 thousand rubles.

3 million * 7% = 210 thousand rubles

210 thousand * 6 months = 1.26 million rubles

In total, the payback for this business is 5-6 months.

In order to reach the break-even point, it is necessary to sell 15 vouchers per month

Conclusion

As you can see, despite high competition, travel business remains a profitable and attractive area of ​​business activity.

Despite the great saturation of the market and the huge number of external and internal risks, with proper business planning, you can achieve high profits.

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