PhD, associate professor, Department of Accounting,
Tashkent Financial Institute, Tashkent, Uzbekistan.
Email: zarina_tashkenbaeva @mail.ru
Absrtract: In society, the economic processes occurring at an enterprise, which is a part of the society, do not occur spontaneously, but under the influence of certain factors. Therefore, to improve the performance of the enterprise, it is necessary to know which factors are positive and which are negative. This will enhance the positive factors while eliminating the negative influencing factors. Therefore, in order to use the methods of factor analysis in the process of economic analysis, it is necessary to study its nature and content. At present, the science of economic analysis is being improved every year. Many local and foreign scientists are engaged in general issues of this science. However, the analysis of economic activities in the field of tourism, scientists were engaged in a lesser extent and, accordingly, the literature is covered to a lesser extent. The tourism sector, as one of the most complex sectors of the economy, requires indepth analysis. Because the complexity of tourism compared to other industries lies in the fact that each visit of new tourists requires great skill from the personnel employed in this field. Tourists come from different countries, different nationalities, people of different ages and different mentalities. It requires to satisfy them all and the provision of services that meet their needs. And this, in turn, requires a systematic study of this sector and the identification of factors influencing their development and efficiency. Based on the above, in this article are reviewed the issues of analysis of cost efficiency and the factors affecting its change in the tourism companies. Based on the conducted researches is elaborated the system of indicators expressing the performance efficiency of tourism companies, their classification, improvement of their identification and analyzing methods, management accounting in the tourism, and the ways of improvement of its analysis, as well as the quality and efficiency of services provided by the tourism companies, and the development of methods for calculation of the effect of the group of factors affecting the efficiency indicators of them, moreover, by determining the internal opportunities on improvement of these indicators, and development of the procedure for decision making of the management.
Keywords: tourism, analysis, factors, decisions making, effectiveness, profitability.