The article defines the basic concepts of international tourism, the criteria of its effectiveness and the reference values of these criteria. The main groups of indicators were analyzed in order to characterize the effectiveness of international tourism activities, as well as methods of calculating efficiency. On the basis of identifying the features of international tourism activities, the authors propose to identify groups of factors that affect the degree of efficiency, as well as the main criteria for the effectiveness of international tourism activities. With the help of the proposed criteria, the calculation of the efficiency of tourism companies in Russia and China is presented, as well as the results of comparative analysis of the level of their efficiency on the international tourism market.
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