Rationale for the Creation of Small Business in Tourism

he most productive in the tourist sphere is small business. Small businesses are the most economical and require the least cost. In order to develop business in the most systematic way, a business plan is created, the main part of which is the financial section connected with making a profit. Only a profitable and profitable enterprise can develop most successfully. A significant number of small businesses belong to the tourism industry. This business area attracts entrepreneurs, not requiring large investments. The tourist potential of Russia is currently large, but there is a lack of tourism, the influx of investment in the tourism sector is relevant. The object of the study is a small business in the sphere of tourism. The subject of the work is the justification of the feasibility of creating a small business enterprise in the field of tourism Purpose: to identify the importance of small businesses in the field of tourism. Tasks: • Familiarization with the concept of small business • Description of the Business Plan as an integral part of strategic planning • Identify the need and essence of strategic planning • Description of the structure of the business plan • Develop a business plan for the company "Guide Adviser" When writing a thesis, general scientific methods are applied. Method of analysis and observation .. The study of the theme uses the works of Russian and foreign authors.