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El presente articulo tiene como objetivo describir la estructura empresarial del sector turistico en los municipios de Tolu y Covenas. El tipo de estudio es descriptivo, con enfoque mixto. Para la investigacion, se tomo una muestra estratificada de 100 turistas y 97 empresas del sector. Tambien se utilizo la entrevista a expertos, la encuesta directa y el analisis documental para recolectar la informacion. A partir del estudio, se determino que el sector turistico de estos dos municipios esta compuesto en su gran mayoria por Microempresas, ya que el 96,9% de encuestados coinciden en que en su planta de personal el numero de trabajadores en promedio es de 1 a 10 empleados; ademas, se observo como durante las temporadas altas la ocupacion es cercana al 100%, pero al hacer el promedio anual, solo un 6.2% mantiene un 60% de ocupacion, en tanto que un alarmante 61.9% se mantiene por debajo de este aceptable promedio. Se concluye que es necesario implementar estrategias direccionadas a brindar espacios que permitan la evolucion del destino turistico desde lo tradicional, pero diversificando los servicios, aprovechando el potencial natural y cultural de la region. A la vez,, se sigan deben desarrollar estrategias para su preservacion, planificando la oferta turistica y llevando la promocion actual del destino a un nuevo y mas alto nivel. ABSTRACT This article aims to describe the business structure of tourism in the municipalities of Tolu and Covenas. The type of study is descriptive, with a mixed approach. For the research, a stratified sample of 100 tourists and 97 tourist companies in the sector was taken. Interview to experts, direct survey and document analysis was used to collect the data. From the study it was determined that the tourist sector in these two municipalities is composed mostly by micro enterprises, that 96.9% of interviewees agree that their staff the average number of workers is 1-10 employees; It was also noted how during peak seasons occupancy is close to 100%, but by making the annual average only 6.2% maintain a 60% occupancy and an alarming 61.9% remains below an acceptable average . We conclude that is necessary to implement strategies addressed to provide spaces that allow the development of tourist destination from the traditional, also diversifying services, taking advantage of the natural and cultural potential of the region as well as fighting for its preservation, planning the tourism and bringing the current promotion of the destination to a new and more aggressive promotion level.

CORPORATE STRUCTURE OF TOURISM IN THE MUNICIPALITIES OF TOLU AND COVEÑAS