Tourism satellite accounts – an information basis for the analysis of tourism expenditure

In order to develop management decisions promoting sustainable tourism development, strengthening its competitiveness and increasing the efficiency of the activities it covers, there must be timely statistical information available ensuring data comparability, completeness and detailing. This paper...

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spelling irk-123456789-1309002018-03-07T03:02:17Z Tourism satellite accounts – an information basis for the analysis of tourism expenditure Shopova, M. International and Regional Economics In order to develop management decisions promoting sustainable tourism development, strengthening its competitiveness and increasing the efficiency of the activities it covers, there must be timely statistical information available ensuring data comparability, completeness and detailing. This paper presents the methodological foundations of tourism satellite accounts. The emphasis is placed on their significance as a source of reliable and comparable statistical information on the importance of tourism for the economy in terms of expenditure, employment and gross domestic product. The contents of the tables containing data on tourism by activity and products are discussed and the theoretical aspects are illustrated through the empirical study of tourism expenditure (resident and non-resident visitors) in Bulgaria. Statistical methods of analysis are used to study the changes in their size and structure for the period 2008-2014. Для розробки управлінських рішень, що сприяють сталому розвитку туризму, утвердженню його конкурентоспроможності та підвищенню ефективності видів діяльності, що входять в його охоплення, необхідна наявність своєчасно наданої статистичної інформації, яка гарантує сумісність, повноту і деталізацію даних. У публікації представлено методологічні основи сателітних рахунків туризму. Акцентується увага на їх значенні як джерела достовірної і порівнянної статистичної інформації про значимість туризму для економіки з точки зору витрат, зайнятості та валового внутрішнього продукту. Розглядається зміст таблиць, які надають дані про туризм за видами діяльності і продуктів. Теоретичні аспекти проілюстровані емпіричним дослідженням витрат на кінцеве споживання туристів (резидентів і нерезидентів) в Болгарії. За допомогою статистичних методів аналізу досліджено зміни їх розміру і структури за період 2008-2014 рр. Для разработки управленческих решений, способствующих устойчивому развитию туризма, утверждению его конкурентоспособности и повышению эффективности видов деятельности, входящих в его охват, необходимо наличие своевременно предоставляемой статистической информации, гарантирующей сопоставимость, полноту и детализацию данных. В публикации представлены методологические основы сателлитных счетов туризма. Акцентируется внимание на их значении в качестве источника достоверной и сравнимой статистической информации о значимости туризма для экономики с точки зрения расходов, занятости и валового внутреннего продукта. Рассматривается содержание таблиц, предоставляющих данные о туризме по видам деятельности и продуктам. Теоретические аспекты проиллюстрированы эмпирическим исследованием расходов на конечное потребление туристов (резидентов и нерезидентов) в Болгарии. Посредством статистических методов анализа исследованы изменения их размера и структуры за период 2008-2014 гг. 2017 Article Tourism satellite accounts – an information basis for the analysis of tourism expenditure / M. Shopova // Економічний вісник Донбасу. — 2017. — № 4 (50). — С. 38-43. — Бібліогр.: 14 назв. — англ. 1817-3772 http://dspace.nbuv.gov.ua/handle/123456789/130900 338.48:311.2 en Економічний вісник Донбасу Інститут економіки промисловості НАН України
institution Digital Library of Periodicals of National Academy of Sciences of Ukraine
collection DSpace DC
language English
topic International and Regional Economics
International and Regional Economics
spellingShingle International and Regional Economics
International and Regional Economics
Shopova, M.
Tourism satellite accounts – an information basis for the analysis of tourism expenditure
Економічний вісник Донбасу
description In order to develop management decisions promoting sustainable tourism development, strengthening its competitiveness and increasing the efficiency of the activities it covers, there must be timely statistical information available ensuring data comparability, completeness and detailing. This paper presents the methodological foundations of tourism satellite accounts. The emphasis is placed on their significance as a source of reliable and comparable statistical information on the importance of tourism for the economy in terms of expenditure, employment and gross domestic product. The contents of the tables containing data on tourism by activity and products are discussed and the theoretical aspects are illustrated through the empirical study of tourism expenditure (resident and non-resident visitors) in Bulgaria. Statistical methods of analysis are used to study the changes in their size and structure for the period 2008-2014.
format Article
author Shopova, M.
author_facet Shopova, M.
author_sort Shopova, M.
title Tourism satellite accounts – an information basis for the analysis of tourism expenditure
title_short Tourism satellite accounts – an information basis for the analysis of tourism expenditure
title_full Tourism satellite accounts – an information basis for the analysis of tourism expenditure
title_fullStr Tourism satellite accounts – an information basis for the analysis of tourism expenditure
title_full_unstemmed Tourism satellite accounts – an information basis for the analysis of tourism expenditure
title_sort tourism satellite accounts – an information basis for the analysis of tourism expenditure
publisher Інститут економіки промисловості НАН України
publishDate 2017
topic_facet International and Regional Economics
url http://dspace.nbuv.gov.ua/handle/123456789/130900
citation_txt Tourism satellite accounts – an information basis for the analysis of tourism expenditure / M. Shopova // Економічний вісник Донбасу. — 2017. — № 4 (50). — С. 38-43. — Бібліогр.: 14 назв. — англ.
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first_indexed 2025-07-09T14:25:46Z
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fulltext М. Shopova 38 Економічний вісник Донбасу № 4(50), 2017 UDC 338.48:311.2 М. Shopova, PhD (Economics), D. A. Tsenov Academy of Economics, Svishtov, Bulgaria TOURISM SATELLITE ACCOUNTS – AN INFORMATION BASIS FOR THE ANALYSIS OF TOURISM EXPENDITURE Introduction. Tourism is increasingly becoming an important sphere of economic activity due to the growth of its share in the GDP in the countries and regions, and its impact on the development of infrastructure and a num- ber of sectors of economic activity – construction, transport and communications, agriculture, etc. We must note its role for providing investment opportuni- ties, creating new jobs and revitalizing not only the na- tional but also the local economy. The development of tourism is a prerequisite for visitors to get acquainted with the cultural and historical heritage of the country, its natural features and traditions. At the same time, tra- velling abroad is a sign of the increased living standards of the population and a proof of the expansion of the business relations with other countries. The sustainable development of tourism, strength- ening its competitiveness and increasing the efficiency of the activities it covers are the strategic goals facing the tourism sector for the coming years [1]. The availa- bility of sufficient statistical data, conclusions and eval- uations obtained through appropriate statistical analysis methods are a prerequisite in developing the respective management solutions in order to exploit the economic and social benefits of tourism. In this regard, it is im- portant not only to timely provide the statistical infor- mation to the authorities concerned, but also to ensure data comparability, completeness and the necessary de- gree of detailing. The responsibility of the statistical of- fices of all EU countries to be guided by and apply the relevant regulatory documents: Council Directive 95/57/EC [2] until the end of 2011 and from the begin- ning of 2012 – Regulation 692/2011 [3] of the European Parliament and of the Council plays an important role in this respect. The object of study is tourism satellite accounts. The subject of study is the information aspects of tourism satellite accounts in the context of their applica- tion for tourism expenditure analysis. The purpose of this article is to theoretically justify and study empirically the possibilities for analyzing tourism expenditure based on data from tourism satellite accounts. Main text. І. Significance of tourism satellite accounts The introduction of tourism satellite accounts has its historical development. The term ‘satellite accounts’ was introduced in the late 1970s in France to designate special accounting methods related to the System of Na- tional Accounts using a special approach to quantify the economic importance of tourism. After a number of ex- pert developments under the auspices of the United Na- tions World Tourism Organization (UNWTO), the Committee on Tourism at the Organization for Eco- nomic Cooperation and Development and other interna- tional organizations, in 1993 the UN Statistical Com- mission adopted ‘Recommendation on tourism statis- tics’ [4]. This was the beginning of the development of the conceptual basis for the creation of tourism satellite accounts, the joint work of the WTO, the OECD and Eurostat, which was adopted in 1999 [5]. For the first time in 2000, the UN Statistical Commission adopted the document ‘Tourism Satellite Account: Recom- mended Methodological Framework’ [6]. An improved version of this document came out in 2008 [7]. It covers the changes in the System of National Accounts 2008 and the International Recommendations on Tourism Statistics 2008 [8]. At present, many countries apply this methodology to collect and analyze statistical infor- mation in the field of tourism in order to assess the eco- nomic effect of this economic activity. Tourism statistics usually focus on visitors’ accom- modation and relate to the physical flows – overnights stays in tourist accommodation establishment or number of tourist trips. Such information is insufficient to get a comprehensive evaluation of tourism, conduct an eco- nomic analysis of its contribution to the national econ- omy and assess its impact on the other economic sectors. In order to make a conclusion on the competitiveness of tourism activities, one must know well their volume, characteristics, profile of tourists, tourism expenditure and economic benefits. In the System of National Accounts, tourism is not clearly specified as an economic sector. That is why sa- tellite accounts are used, which have similar basic con- cepts, definitions, classifications and rules of account- ing. Enterprises engaged in tourism activities are in- volved in various sectors of the national economy. On the other hand, tourism characteristic products belong to International and Regional Economics М. Shopova 39 Економічний вісник Донбасу № 4(50), 2017 different groups, according to the National Classifica- tion of Products by Economic Activities [9]. At the same time, tourism activities are related to different groups, according to the National Classification of Economic Activities [10]. All this poses difficulties in reporting and measuring the contribution of tourism to the na- tional economy and is a factor in the use of tourism sat- ellite accounts. ІІ. Basic concepts and structure of tourism satel- lite accounts. The term ‘tourism industry’ or ‘tourism related ac- tivities’ summarizes internationally comparable activi- ties such as accommodation for visitors, catering activi- ties, passenger transport by rail, land, sea and air, hiring of vehicles, activities of travel agencies, tour operators and other reservation services, sports and cultural activ- ities. Retail trade of country-specific tourism character- istic goods and services are also added here. Tourism satellite accounts contain data that is grouped into ten standard tables presented in a logical order [11]. In eight of them, the production, consump- tion, income generation and investment in tourism are presented. A special table is compiled for non-monetary indicators – number of tourists, number of overnight stays, number of enterprises, number and capacity of mass catering establishments. One table describes em- ployment in tourism. The content of the tables is as follows: • Table 1: Inbound tourism expenditure, detailed by products and categories of visitors, i.e. consumption in the country of non-resident visitors; • Table 2: Domestic tourism expenditure, de- tailed by products, categories of users and types of trips, i.e. consumption in the country of resident users, which includes both travel expenses within the country and travel expenses incurred in the country of those travel- ling abroad; • Table 3: Outbound tourism expenditure, de- tailed by products and categories of users, i.e. the con- sumption of resident visitors when travelling abroad; • Table 4: Domestic tourism consumption, by product type, i.e. the expenditures of Tables 1 and 2 are aggregated to provide information on one of the key tourism indicators, the basis for calculating the Gross Domestic Product and Gross Value Added created di- rectly by tourism; • Table 5: Production accounts in the tourism sector and in other sectors (at basic prices); • Table 6: Total volume of domestic supply and consumption related to domestic tourism (at purchase prices); • Table 7: Employment in the tourism sector; • Table 8: Gross accumulation of fixed capital in the tourism sector and in other sectors; • Table 9: Collective tourism consumption, de- tailed by product and managerial level; • Table 10: Non-monetary indicators. This table is made up using four sub-tables – number of trips and overnight stays by types of tourism and categories of visitors, inbound tourism: number of arriving visitors and overnight stays by type of transport, number of ac- commodation establishments and accommodation op- tions by forms of accommodation, number of establish- ments by tourism activities according to the average number of work places. The product classification contains two main groups – ‘Consumer products’ and ‘Products with a cer- tain value’. Consumer products are divided into 12 groups for ‘Typical tourism products’ and one group ‘Other consumer products’. Typical tourism products are accommodation services, catering services, rail, land, water, air passenger services, leasing services of transport equipment, travel agency services and other reservation services, tourism services, sports and recre- ational services, tourism characteristic goods and ser- vices typical for the particular country. Statistical information provided through tourism satellite accounts is available on the Eurostat website [12]. The main database is in the section ‘Industry, Trade and Services’, subsection ‘Tourism’. Additional information resources on tourism statistics are structural business statistics, balance of payments, a module from the specialized study on the use of information and com- munication technologies, as well as passenger transport statistics. The official data on tourism related activities in Bulgaria, which the National Statistical Institute offers on its website [13] in the part ‘Tourism’ of the ‘Business statistics’ section, refers to tourism expenditure of dif- ferent categories of visitors (resident and non-resident), types of expenditure, types of trips (one-day or with overnight stays). • Table 1: Inbound tourism expenditure by prod- ucts and category of visitors; • Table 2: Domestic tourism expenditure by products and category of visitors; • Table 3: Outbound tourism expenditure by products and category of visitors; • Table 4: Tourism expenditure in the country by products and forms of tourism. In the tables published by the National Statistical Institute, the products offered are described in six cate- gories characteristic of tourism – these are accommoda- tion services, services related to food and beverage serv- ing, transport, tour operators and travel agencies, cul- tural events, sports and recreation. All other products are grouped under the category ’Other consumption prod- ucts’. Data for the period 2008–2014 is currently availa- ble on the National Statistical Institute’s official web- site. The information sources are: report on the activities of the accommodation establishments, a survey for stud- М. Shopova 40 Економічний вісник Донбасу № 4(50), 2017 ying the tourist trips of the population, a survey for stud- ying the outbound trips from Bulgaria of foreign and Bulgarian citizens, the balance of payments of Bulgaria, national accounts, annual report on the activities of tour operators and travel agencies and report on the activities of museums. ІІІ. Statistical analysis of the tourism expenditure dynamics. Data on tourism expenditure provided by satellite accounts shows that tourism industry has a high relative share in the GDP of Bulgaria. From the diagrams in Fig- ure 1, it can be concluded that there are two sub-periods in the dynamics of this indicator – until 2010 and after that. In the first sub-period, the values of the indicator are decreasing, with tourism expenditure being the smallest in 2010, a possible explanation of which is the consequences of the global economic crisis. After 2010, there began a gradual increase in the absolute amount of real tourism expenditure. At the same time, their relative share in the GDP of the country is increasing to reach and surpass the pre-crisis level. The analysis of tourism expenditure in the country shows that its relative share remains stable by categories of visitors over the studied period – for residents it is 12.9% on average and for non-residents it is 87.1% on average of the total expenditure. These results lead to the conclusion that non-resident visitors have almost 7 times higher expenditures in the country than resident visitors. There are two categories excluded from product expenditure in this study. One is services related to tour operators and travel agencies – since no values are re- ported for non-resident visitors, it is impossible to com- pare them with the data for resident visitors. Services related to sports and recreation, despite their increase in nominal and real terms, have a very small share in the tourism expenditure – about 1-2% for both non-resident and resident visitors, which allows them to be excluded from the analysis. Statistical analysis of the tourism expenditure structure. Exploring the dynamics of the absolute values of tourism expenditure over the period studied makes it difficult to draw conclusions on the contribution of in- dividual product categories and tourists to the benefits of tourism in the country, as they are a value indicator. Studying their structure by the ‘product categories’ at- tribute can give a clearer view of the changes that oc- curred. The following conclusions can be drawn for tour- ism expenditure, studied by categories of visitors: • The structure of domestic tourism expenditure is stable over the period studied. The relative shares of the different expenditure categories until 2013 are ranked in the same way (Table 1). In 2014, the ranking changes with regard to the largest relative shares. The largest part of the tourism related expenditure is spent on food and beverage serving services and the smallest part is for cultural services; • During the period studied, there were slight changes in the structure of domestic tourism expenditure (Table 2). Until 2011, the expenditure on transport ser- vices had the highest relative share, and in the last three years the expenditure on food and beverage serving ser- vices ranked first. Despite the exchanged roles, it can be said that these two categories of expenditure cover about 57% of the total domestic tourism expenditure; Fig. 1. Tourism expenditure (resident and non-resident visitors) in the country for the period 2008 – 2014 Source: [13] and own calculations. 9,38 9,29 8,85 8,76 8,89 9,40 9,33 6822,76 6782,85 6614,64 7073,75 7292,50 7722,76 7802,60 6601,11 6284,14 6448,20 6456,83 6777,46 6946,04 8,7 8,9 9,1 9,3 9,5 9,7 9,9 10,1 10,3 10,5 5500 6000 6500 7000 7500 8000 2008 2009 2010 2011 2012 2013 2014 % m ill io n BG N % of GDP by current prices by prices of 2008 М. Shopova 41 Економічний вісник Донбасу № 4(50), 2017 Table 1 Structure of inbound tourism expenditure by products for the period 2008 – 2014, % Products 2008 2009 2010 2011 2012 2013 2014 Accommodation services 21.82 20.46 20.46 21.03 21.03 20.69 22.09 Food and beverage serving services 27.81 26.56 26.81 27.15 27.15 29.70 30.48 Transport services 11.30 11.71 11.69 11.79 11.79 9.65 9.82 Cultural services 9.29 8.43 8.30 8.18 8.18 8.38 8.31 Other consumption products 29.78 32.84 32.74 31.85 31.85 31.58 29.30 Source: [13] and own calculations. Table 2 Structure of domestic tourism expenditure by products for the period 2008 – 2014, % Products 2008 2009 2010 2011 2012 2013 2014 Accommodation services 16.77 24.41 24.88 21.43 23.46 22.54 25.19 Food and beverage serving services 21.80 16.62 22.00 27.93 31.93 28.96 27.86 Transport services 26.17 39.43 35.05 32.28 27.85 27.58 27.36 Cultural services 12.36 10.33 8.45 6.79 7.56 8.74 8.54 Other consumption products 22.90 9.21 9.62 11.57 9.20 12.18 11.05 Source: [13] and own calculations. • There is an interesting phenomenon in the structure of outbound tourism expenditure (Table 3). Until 2012, the structure is relatively stable, keeping the order of relative shares. There is a significant prepon- derance of expenditure on other consumption products, and tourism related expenditure is dominated by the ex- penditure on food and beverage serving services. The structure of tourism expenditure underwent a dramatic structural change in 2013 when the relative share of the expenditure on accommodation and transport increased their share more than twice at the expense of the three- fold decrease in the share of the expenditure on other consumption products. Table 3 Structure of outbound tourism expenditure by products for the period 2008 – 2014 Products 2008 2009 2010 2011 2012 2013 2014 Accommodation services 8.67 10.21 8.51 8.35 11.01 21.30 22.13 Food and beverage serving services 16.48 19.62 29.15 28.04 28.73 28.44 27.82 Transport services 11.22 10.38 11.50 10.71 10.38 27.29 26.92 Cultural services 3.01 2.85 3.38 4.09 4.60 6.26 5.98 Other consumption products 60.62 56.94 47.46 48.81 45.28 16.71 17.15 Source: [13] and own calculations. The identified regularities as a result of the descrip- tive analysis are confirmed by the values of the integral coefficient of structural changes [14], used as an analyt- ical measure for the occurring structural changes (Table 4). The insignificant annual structural changes in the in- bound tourism expenditure led to slight structural changes for the period as a whole. The domestic tourism expenditure underwent slight annual structural changes, the accumulation of which was reflected in moderate structural changes throughout the whole period studied. It can be seen that the dramatic structural changes in the outbound tourism expenditure for the period 2008-2014 are the result of the dramatic structural changes meas- ured in 2013 compared to 2012. Table 4 Values of the integral coefficient of structural changes for the tourism expenditure structure for the period 2008 – 2014 Categories of visitors 2009/ 2008 2010/ 2009 2011/ 2010 2012/ 2011 2013/ 2012 2014/ 2013 2014/ 2008 Non-residents in the country 0.054 0.004 0.016 0.000 0.048 0.040 0.047 Residents in the country 0.309 0.101 0.111 0.096 0.064 0.045 0.243 Residents abroad 0.058 0.161 0.025 0.056 0.471 0.018 0.616 Source: Own calculations. М. Shopova 42 Економічний вісник Донбасу № 4(50), 2017 The comparison of tourism expenditure structures between the different categories of visitors can provide additional clarity to characterize their needs. The values of the integral coefficient of structural differences [14] are used as a measure for this purpose (Table 5). Table 5 Values of the integral coefficient of structural differences for the tourism expenditure structure for the period 2008 – 2014. Differences between categories of visitors 2008 2009 2010 2011 2012 2013 2014 Residents and non-residents in the country 0.276 0.536 0.478 0.414 0.405 0.382 0.370 Residents in the country and abroad 0.540 0.724 0.633 0.590 0.563 0.078 0.107 Residents abroad and non-resi- dents in the country 0.446 0.350 0.261 0.285 0.232 0.335 0.335 Source: own calculations. The results show that there are moderate to dra- matic structural differences in the tourism expenditure of the different categories of visitors. The structures of residents abroad and non-residents in the country show the slightest difference. A possible explanation for this fact is the similar needs of tourists travelling outside their own country. Although for 2013 and 2014 there are slight structural differences between the expenditures of residents in the country and abroad, for the remaining years of the studied period these differences are meas- ured as great, and in 2009 – as dramatic. As already noted in the descriptive analysis, this is due to the large relative share of expenditure on other consumption products of residents abroad. Summary and Conclusions The purpose of creating and using tourism satellite accounts is to enable the analysis of all aspects of the demand and supply of tourism related goods and ser- vices, as well as to identify the link between this supply and other types of economic activities. Using them, on the one hand, ensures the coherence of tourism statistics with other areas of the official statistics of each country and, on the other, it improves the international compa- rability of data on the contribution of tourism to the re- spective national economy. Tourism is increasingly becoming an important area of economic activity due to the growth of its share in the GDP of the country and its impact on the deve- lopment of infrastructure and many sectors of economic activity – construction, transport and communications, agriculture, etc. The availability of detailed information on tourism expenditure is a prerequisite for expanding the possibilities to analyze their volume and structure. This, in turn, may reveal the potential for increasing the contribution of the tourism industry to the GDP and re- alizing the country’s competitive advantages as a tour- ism destination. References 1. Strategiya za ustoychivo razvitie na turizma v Balgariya 2014-2030. S., 2014. http://www.tour- ism.government.bg/. 2. Council Directive 95/57/EC on the collection of statistical information in the field of tourism. ОВ, L 291/32, 06.12.1995, p. 74. 3. Regulation (ЕU) № 692/2011 of the European Parliament and of the Council of 06.07.2011 concerning European statistics on tourism. ОВ, L 192/17, 22.7.2011, p. 17. 4. Recom- mendations on Tourism Statistics. ST/ESA/STAT/ SER.M/ 83. United Nations, New York, 1994. 5. Tour- ism Satellite Account: The Conceptual Framework. WTO, 1999. 6. Tourism Satellite Account: Recom- mended Methodological Framework. Series ST/ESA/ STAT/SER.F/80. OECD, EU, UN, UNWTO, 2001. 7. Tourism Satellite Account: Recommended Method- ological Framework. Series ST/ESA/STAT/SER.F/80/ Rev.1. OECD, EU, UN, UNWTO. Luxembourg, Ma- drid, New York, Paris, 2010. 8. International Recom- mendations for Tourism Statistics. ST/ESA/STAT/ SER.M/83/Rev.1. UN, UNWTO, New York, 2010. 9. Natsionalna klasifikatsiya na produktite po iko- nomicheski deynosti. http://www.investbg.government. bg/files/useruploads/files/kpid-2015.pdf. 10. Natsion- alna klasifikatsiya na ikonomicheskite deynosti. http: //www.nsi.bg/sites/default/files/files/publications/KID- 2008.pdf. 11. Tourism Satellite Account: Recom- mended Methodological Framework. Series ST/ESA/ STAT/SER.F/80/Rev.1. OECD, EU, UN, UNWTO. Luxembourg, Madrid, New York, Paris, 2010. 12. URL: http://ec.europa.eu/eurostat. 13. URL: http://www.nsi.bg/bg/. 14. Gatev, K. Metodi za analiz na strukturi i strukturni efekti. UI ‘Stopanstvo’, S. 2007, pp. 44-52. Шопова М. Сателітні рахунки туризму – ін- формаційна база для аналізу витрат на кінцеве споживання Для розробки управлінських рішень, що спри- яють сталому розвитку туризму, утвердженню його М. Shopova 43 Економічний вісник Донбасу № 4(50), 2017 конкурентоспроможності та підвищенню ефектив- ності видів діяльності, що входять в його охоплення, необхідна наявність своєчасно наданої статистичної інформації, яка гарантує сумісність, повноту і дета- лізацію даних. У публікації представлено методоло- гічні основи сателітних рахунків туризму. Акценту- ється увага на їх значенні як джерела достовірної і порівнянної статистичної інформації про значимість туризму для економіки з точки зору витрат, зайнято- сті та валового внутрішнього продукту. Розгляда- ється зміст таблиць, які надають дані про туризм за видами діяльності і продуктів. Теоретичні аспекти проілюстровані емпіричним дослідженням витрат на кінцеве споживання туристів (резидентів і нерезидентів) в Болгарії. За допомогою статистич- них методів аналізу досліджено зміни їх розміру і структури за період 2008-2014 рр. Ключові слова: туризм, сателітні рахунки тури- зму, витрати на кінцеве споживання, статистичний аналіз структур. Шопова М. Сателлитньiе счета туризма – информационная база для анализа расходов на конечное потребление Для разработки управленческих решений, спо- собствующих устойчивому развитию туризма, утверждению его конкурентоспособности и повы- шению эффективности видов деятельности, входя- щих в его охват, необходимо наличие своевременно предоставляемой статистической информации, га- рантирующей сопоставимость, полноту и детализа- цию данных. В публикации представлены методоло- гические основы сателлитных счетов туризма. Ак- центируется внимание на их значении в качестве ис- точника достоверной и сравнимой статистической информации о значимости туризма для экономики с точки зрения расходов, занятости и валового внут- реннего продукта. Рассматривается содержание таб- лиц, предоставляющих данные о туризме по видам деятельности и продуктам. Теоретические аспекты проиллюстрированы эмпирическим исследованием расходов на конечное потребление туристов (рези- дентов и нерезидентов) в Болгарии. Посредством статистических методов анализа исследованы изме- нения их размера и структуры за период 2008- 2014 гг. Ключевые слова: туризм, сателлитные счета ту- ризма, расходы на конечное потребление, статисти- ческий анализ структур. Shopova М. Tourism satellite accounts – an in- formation basis for the analysis of tourism expendi- ture In order to develop management decisions promot- ing sustainable tourism development, strengthening its competitiveness and increasing the efficiency of the ac- tivities it covers, there must be timely statistical infor- mation available ensuring data comparability, complete- ness and detailing. This paper presents the methodolog- ical foundations of tourism satellite accounts. The em- phasis is placed on their significance as a source of reli- able and comparable statistical information on the im- portance of tourism for the economy in terms of ex- penditure, employment and gross domestic product. The contents of the tables containing data on tourism by ac- tivity and products are discussed and the theoretical as- pects are illustrated through the empirical study of tour- ism expenditure (resident and non-resident visitors) in Bulgaria. Statistical methods of analysis are used to study the changes in their size and structure for the pe- riod 2008-2014. Keywords: tourism, tourism satellite accounts, tourism expenditure, statistical analysis of structures. JEL C10, E21 Received by the editors: 06.10.2017 and final form 22.12.2017