title: Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° ÑÑÑÐ°ÑÐµÐ³Ð¸Ð¸ Ð¸ ÐºÐ¾Ð¼Ð¼ÐµÑÑÐµÑÐºÐ°Ñ Ð¾ÑÐµÐ½ÐºÐ° Ð¿ÑÐ¾ÐµÐºÑÐ° ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ñ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ ÐÐÐ "ÐÐ½ÑÑÑÐ¸ÑÑ")
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Strategy development and commercial evaluation of the enterprise development project (on the example of JSC VAO "IntouristÂ»)
Creators: name: ÐÐ¾Ð¹ÑÐ¸Ð½Ð°, ÐÐ½Ð°ÑÑÐ°ÑÐ¸Ñ
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2019
Subjects: ÑÑÑÐ¸ÑÑÑÐºÐ°Ñ Ð¾ÑÑÐ°ÑÐ»Ñ
Ð¿Ð¾Ð»ÑÐ¾ÑÑÑÐ¾Ð² ÐÐ°Ð¼ÑÐ°ÑÐºÐ°
ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð·
ÑÑÑÐ°ÑÐµÐ³Ð¸ÑÐµÑÐºÐ¸Ð¹ Ð°Ð½Ð°Ð»Ð¸Ð·
Ð¸Ð½Ð²ÐµÑÑÐ¸ÑÐ¸Ð¾Ð½Ð½ÑÐ¹ Ð¿ÑÐ¾ÐµÐºÑ
ÐºÐ¾Ð¼Ð¼ÐµÑÑÐµÑÐºÐ°Ñ Ð¾ÑÐµÐ½ÐºÐ°
Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»Ð¸ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸
tourism industry
Kamchatka peninsula
financial analysis
strategic analysis
investment project
commercial evaluation
efficiency indicators

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description: The object of the research is JSC VAO Â«IntouristÂ».
The purpose of the graduate qualification work is to develop a strategy and commercial evaluation of the enterprise development plan.
Based on the analysis of financial and economic activities, the following problems were identified: a decrease in revenue from sales (operating activities), a decrease in the balance sheet, a decrease in the share of current assets and an increase in the share of non-current assets, a decrease in financial sustainability ratios and negative profitability indicators, a large share of other expenses from revaluation of financial investments, high values of absolute and current liquidity ratios, indicating on inefficient use of current assets.
On the basis of the conducted strategic analysis, it was concluded that VAO Â«IntouristÂ» is a competitive enterprise and has development prospects.
In order to improve the company's activities, a strategy was proposed focusing on the development of domestic and inbound tourism, including the development of a new direction to the Kamchatka Peninsula and the organization of construction of recreational facilities in this area.
For each variant of the development project, calculations were made of the planned sales volumes, current and investment costs, and efficiency of participation in the investment project. The analysis of the obtained results was made, general conclusions and recommendations on the project were formulated.
The implementation of the investment project will improve the financial condition of the company, will lead to an increase in revenue from operating activities and a reduction in uncovered loss.