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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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 |
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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 |
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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. |
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Shopova, M. |
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Shopova, M. |
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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 |
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Tourism satellite accounts – an information basis for the analysis of tourism expenditure |
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tourism satellite accounts – an information basis for the analysis of tourism expenditure |
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Інститут економіки промисловості НАН України |
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2017 |
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International and Regional Economics |
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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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AT shopovam tourismsatelliteaccountsaninformationbasisfortheanalysisoftourismexpenditure |
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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.
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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
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