The article deals with the major areas of the analysis of financial condition and performance results by reference to specific features of the tourist industry. The analysis and evaluation of the performance results of a tourist enterprise is suggested to be conducted in the following areas: operation analysis, analysis of resource potential, analysis of liquidity and financial sustainability, analysis of economic activity, as well as profitability analysis. The operation analysis of an enterprise includes the following indicators: the coefficient of change (growth rate) of net income from sales of products, the coefficient of change (growth rate) of the number of service users, the coefficient of change (growth rate) of the cost of services rendered, the coefficient of gross profit. The analysis of resource potential includes the calculation of indicators characterizing labour forces and non-current assets. The third group of indicators are indicators of liquidity that demonstrate the degree of financial responsibility of the enterprise for current debt, which is especially relevant for tourist enterprises. The liquidity of the tourist enterprise is offered to be evaluated on the basis of the calculation of the following indicators – working capital, quick asset ratio and absolute liquidity ratio. The dynamic development of an enterprise is evaluated on the basis of the indicators of economic activity, e.g. primarily indicators of payables and receivables turnover, as well as the asset turnover. While evaluating the performance results of a tourist company, it is expedient to calculate and analyze the following indicators of profitability: profitability of all assets, net profitability of equity, output profitability, profitability of separate types of services. Effective management decisions that will ensure a high profitability of business with minimal risk can be made based on timely and unbiased information on the demand behavior for tourist products of an enterprise, level of expenditure, the condition of settlement operations, liquidity and financial independence. 

performance result, financial condition, liquidity, profitability, economic activity, payables, receivables, assets, capital