GAP-аналіз як методика формування стратегії розвитку фінансового потенціалу туристичного підприємства
Using GAP analysis as a method for the formation of the development strategy for increasing financial potential of travel companies

Summary/Abstract: The article is devoted to the adaptation of the GAP analysis tools and techniques to the formation of functional strategies for the development of the financial potential of travel companies aiming to obtain future competitive advantage. The complexity of the adaptation of the gap analysis method for the formation of the development strategy for the travel companies’ financial potential is partly conditioned by the ambiguity of the interpretation of the structure of this potential. Using the systematic approach to creating a model of the system of the financial potential allows to identify its elements, such as the potential of resources, human resources, information and organisational support. Despite the discrepancy between the planned strategy and the implemented strategy, in order to form the developmental strategy for the travel companies’ financial potential, it is appropriate to use the gap analysis method to identify a strategic gap between the current state and the desired state of the company. The author has carried out the decomposition of the internal strategic gap on the constituent elements of the financial potential (for five corporations and ten small businesses in Zhytomyr region in 2015), which allows forming effective management strategic initiatives to bridge the gap and, on this basis, to ensure the implementation of the companies’ strategic goals.

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