Benchmarking as an innovative tool for the financial activity of the rural green tourism enterprises

The purpose of the article is to substantiate the need to use benchmarking by domestic rural green tourism enterprises as an innovative tool to improve their financial performance. Research methods. In the process of research were used the methods of analytical generalizations (systematization of modern views on the use of benchmarking by enterprises); induction and deduction (determining the rating of the largest corporations in the world engaged in the development of benchmarking strategies and use it in their practical activity), synthesis and analysis (consideration of characteristic features and tendencies of the development of the rural green tourism enterprises, as well as carrying out the complex assessment of their financial status), personal survey (definition of the level of popularization of benchmarking and problems of its use among the rural green tourism enterprises of Odessa region), abstract-logical (theoretical generalizations and formulation of conclusions). Research results. The modern tendencies and peculiarities of the use of benchmarking in marketing researches of world companies are considered. The world experience of using benchmarking in order to improve the financial results of the companies of European countries is investigated. The main dominants of the use of financial benchmarking by the rural green tourism enterprises are identified, on the basis of which it is divided into internal, external and financial and strategic. The state of development of the rural green tourism enterprises of Ukraine is analyzed: lists the objects that are attributed to the rural green tourism of Ukraine as of 2018 by regions; based on the survey, the level of popularization of benchmarking and the problem of its use among the rural green tourism enterprises in Odessa region was determined, as well as a comprehensive assessment of their financial status. Scientific novelty. The necessity to use benchmarking by domestic rural green tourism enterprises is grounded not only in marketing research in order to strengthen their market positions and increase competitive advantages, but also as a financial instrument for ensuring the configuration of financial flows in the directions of their formation and use by interpreting the experience of financial development in the world into their own activities. Practical significance. The results can be used in the process of further scientific elaboration of an important scientific problem - the use of benchmarking in the financial activity of rural green tourism enterprises of Ukraine and determining its contribution to ensuring their financial stability and independence. Tabl.: 2. Figs.: 1. Refs.: 19.