The author of the article has conducted an exploration beset with the peculiarities of accounting-analytical and normative-legal insurance referring to organization of touristic activities. He disclosed the ways of effective management with the branch ensuring accounting-analytical information by dint of proper organization of bookkeeping and analysis of the activities of touristic enterprises with the specificity of their activities being taken into consideration. He determines the role of the insurance in question in a formation of authentic and qualitative information concerned with financial-economic activity of organizations and its timely presentation to the users being interested in the former. Objects and subjects of touristic activity are singled out with this aim. Differences in accounting-analytical provision of a touristic operator and a touristic agent for optimization of revenues and expenditures of a touristic organization are adduced. Suggestions are moved on effective use of accounting-analytical information in the process of planning of managerial solutions and their adoptions.
Key-words: touristic activities, touristic enterprise, book accounting, analysis of activities, accounting-analytical information, object and subject of touristic activities, informational insurance, financial-economic activity
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