The article deals with the problem of information and analytical support for making management decisions within the assortment policy of the tour operator. The alternative approaches to the formation of profit indicators as the criteria for making management decisions within the assortment policy of the tour operator are analyzed. The danger of using such indicators as operating or gross profit as a target criterion of the tour operator’s assortment policy is substantiated. The article proves the advantages of using an alternative target criterion in the process of formation of the sales program of the tour operator in the form of a contribution margin indicator, which is formed on a systematic basis on the principles of direct costing. It suggests the methodical approach to determining the marginal cost of a tourist product based on the cost function of E. Heinen, which is based on the dependence of variable conversion costs on the number of repetitions of the business function for the period. The contribution margin indicator formed within the system of «simple direct costing» is emphasized to be a suitable criterion for forming only the operative sales program of the tour operator (for a short period of up to 1 year), as it does not take into account possible direct fixed costs, which are relevant when making strategic management decisions within the assortment policy of the tour operator. The article proves that within the framework of the strategic analysis of the sales program of the tour operator it is expedient to use the approach to the formation of the financial result that is based on the concept of complicated direct costing, which provides the appropriate decomposition of the fixed costs. The concept of multilevel contribution margin accounting system by K. Agthe was adapted for the needs of the tour operating industry, taking into account the specifics of hierarchical structuring of the elements of the tour operator’s sales program: «product – group of products – sales program». 

tourist product, assortment policy, direct costing, variable and fixed costs, contribution margin 

The article deals with the problem of the impact of the economic stability of the holding on the development of the economy of the region. The expediency of formation of the regional timber industry holding is substantiated; the essence of this phenomenon is clarified. The content of the definition of economic stability of enterprises in the interpretation of individual scientists is given. The types of economic stability of the holding are determined. They are: industrial- technical (stability of the production cycle of the integrated association, coherence of its resource support), commercial (level of business activity, reliability of economic relations, competitive potential of the company), organizational (stability of the internal organizational structure, coherence and efficiency of the relations among the holding companies, among the separate departments and services of the enterprise, the effectiveness of their joint activity), innovative (the ability of the enterprise to adopt new technologies and methods of organization of production concerning the release of new products, the implementation of the innovative kinds of work or services), social (assistance in the raising of the level of social security of employees, involving the workers of the enterprise into the public processes, solving certain social issues such as trade union’s assistance, ensuring employment of the population etc.), financial (effective use of financial resources, in which the holding company is able to provide an uninterrupted process of production and sale of products, use the means of expansion and renewal of production).Their influence on the development of the region’s economy is shown. In particular, the development of production, technical and technological level of the holding; development of related industries; rationalization of the use of forest resources, increasing of the competitiveness of forestry enterprises in the national and international markets, meeting the demand of the population, reducing the number of management entities, stabilizing the region’s economy, improving the management of economic entities, developing the level of corporate culture, adoption of innovations into the industrial sphere of various branches, increasing of the competitiveness of the country in the international market; increasing of the welfare of society, reducing unemployment; economic growth, increase of tax revenues in the regional budget, decrease of the general level of insolvency, etc. 

integration, integration structure, holding, timber industry complex, economic stability