Turystyczny Fundusz Gwarancyjny (TFG) jako narzędzie zarządzania ryzykiem w funkcjonowaniu organizatorów turystyki
Tourism Guarantee Fund (TFG) as a Tool of Risk Management in Tour Operators Functioning
Author(s): Marta Czupryńska-Kociszewska, Piotr Kociszewski
Subject(s): Business Economy / Management, Financial Markets
Published by: Wydawnictwa Uniwersytetu Warszawskiego
Keywords: travel agency; tour operator; risk; Tourism Guarantee Fund; pandemic
Summary/Abstract: The chapter focuses on the functioning of the institution of the Tourist Guarantee Fund as a tool of the state tourism policy, an obligatory pillar of security of tour operators and, in practice, an important tool to manage the risk accompanying tour operators’ activity. The theoretical part presents the operation of tour operators and its selected consequences, i.e. the need for risk management. Then, the conditions and mechanism behind the establishment of the Tourist Guarantee Fundare discussed, along with the most important formal framework for its operation and the resulting scope of tasks. The practical part, on the other hand, focuses on identifying key moments in the functioning of the TGF in the years 2016–2020. The considerations are based on rich literature, as well as on the analysis of materials published on one of the recognizable tourism industry portals, associated with one of the leading press titles – Turystyka.rp.pl portal.
Book: Wyzwania współczesnej rachunkowości i finansów w przedsiębiorstwie
- Page Range: 12-52
- Page Count: 41
- Publication Year: 2021
- Language: Polish
- Content File-PDF