Özet:

For the first time in Ukraine it is developed the conceptual basis of model for railway companies to organize tourist traffic on the narrow gauge, based on the principles of self-fulfillment of certain levels of functions depending on the new structure of the Department of passenger transport in the distant traffic, existing investments for reconstruction and building of narrow-gauge railway and the buying of rolling stock. The methodical approach is developed to determining financial flows of rail travel company, which is different from the existing by accounting of possible financial investments of JSC «Ukrainian Railways», entrepreneurs, organizations, credit, costs for travel services contractors, taxes and other mandatory contributions, payments and charges, which will take into account all the factors affecting the performance of the company, to predict the value of revenues, costs and economic performance of its work. The development of railway tourism in Ukraine will increase the competitiveness of rail transport, create a positive image in the international arena, attract additional volumes of tourists, and as a result, receive regular budget replenishment of different levels from tourist services. Author Biography Лариса Володимирівна Марценюк, Dnipropetrovsk National University of Railway Transport named after Academician V. Lazaryan, Lazaryan str., 2, Dnipropetrovsk, Ukraine, 49010 Candidate of Economic Sciences, Associate Professor Department of Economics and Management

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