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The purpose of the paper is to summarise and present the scientific-methodological and conceptual aspects of business management and organizational development of tourist enterprises of Poltava region in the context of sustainable growth. Methodology. The methodological basis of the research is general scientific research methods: methods of scientific analysis and synthesis, in particular, system-logical analysis of the influence of modern information and innovative technologies on the organizational development of tourism enterprises that allows creating the prerequisites for sustainable development. The rationale for the introduction of a virtual cluster based on the process and system approaches, where the main source of information is the scientific works of foreign and domestic scientists and practitioners. Results. The structural-logical scheme of organizational and economic support of the virtual association of tourist enterprises of the Poltava region is formed. The main participants of the virtual association of tourist enterprises of the Poltava region are singled out. Scientific novelty. The expediency of creating a virtual association of tourist enterprises of the Poltava region as an instrument of organizational development in the context of modern, global trends in the development of the tourist sphere is substantiated. Participants of the virtual association, goals and objectives, principles are singled out. It is determined, which priority tasks of the Poltava region will the virtual association able to solve. Practical implications. It is determined by the possibility of using these research results in the development of regional tourism development programs in the Poltava region and the establishment of projects for the development of tourism enterprises. Conclusions. The choice of such a form as a voluntary tourist virtual association is due to the fact that, as world practice shows, it will help to reduce “information gaps” between the market of tourist services and modern realities. Virtual association of tourism enterprises should function on the principle of self-financing. The selection of the proposed association as the main link of the information and logistics link of the Poltava region will allow diversifying sources of financing (public organizations, tourism enterprises, regional budget funds). The purpose of the virtual association will be: to increase the level and the capacity of participants of the association by facilitating the exchange of information, experience; accumulation of data on goods and services of tourism enterprises, which are a composite tourist product of the Poltava region as a tourist destination; ensuring the interrelation between the participants of the association at the local, regional, and national levels for the promotion of tourism services, defining the range of activities where the interrelations between the participants of the association are necessary (transportation, organization of excursions, leisure, provision of medical and recreational services, advertising like that). Thus, the introduction of the proposed virtual association of tourist enterprises will ensure the joint coordinated activities of all participants in the tourism services market, other institutions and organizations and public authorities on the basis of the integration approach. At the level of a tourist enterprise, the functioning of the proposed association will solve problems of information and marketing support, which will help to improve the effectiveness of their management. A promising direction of the study is the development of the organizational and economic mechanism of a virtual association of tourist enterprises in the Poltava region.

baltic journal of economic studies

SCIENTIFIC AND METHODOLOGICAL ASPECTS OF BUSINESS MANAGEMENT AND ORGANIZATIONAL DEVELOPMENT OF THE TOURISM SECTOR ENTERPRISES OF POLTAVA REGION IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT