Issue: № 6, 2025
Doi: https://doi.org/10.37634/efp.2025.6.23
Introduction. For the development of tourism industry enterprises, digital and financial technologies, innovations and investments should be considered as key factors in the recovery and development of the industry in the post-war period. The purpose of the paper is to analyse the advantages and opportunities for implementing digital and financial technologies in the practice of strategic financial management at tourism enterprises. Results. Based on the results of the analysis of scientific literature and experience of tourism enterprises, the main areas of activity in which digital and financial technologies are used and the expected results from their implementation are determined. The main areas of use of digital and financial technologies in tourism enterprises are: customer relationship management, business process management, development of new types of tourism products and services, financial management. It has been determined that the use of digital tools and technologies provides tourism enterprises with an opportunity to optimise business processes, improve the quality of services while reducing costs, and better meet the needs of consumers. A basic model of dependence of the EVA indicator on the factors of investment, innovation, financial and digital technologies is proposed. The sequence of forming a strategy for managing the cost of STDs, taking into account the possibilities of using CFTs in the main areas of activity, is substantiated. Conclusions. In the current conditions, the development of tourism entities requires the introduction of modern achievements of science and practice, in particular the implementation of innovative digital and financial technologies in both operations and financial management, which requires a revision of the enterprise development strategy, changes in all areas of business. These tasks can be solved by implementing the principles and tools of value-based management in combination with modern financial and digital technologies in the financial management system of the STD.
Keywords : financial management, digital and financial technologies, financial strategy, value management, tourism enterprises
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