АНТИКРИЗОВЕ УПРАВЛІННЯ СУБ’ЄКТАМИ ПІДПРИЄМНИЦТВА СФЕРИ ТУРИЗМУ В УМОВАХ ВОЄННОГО СТАНУ

The article examines anti-crisis management of business entities under conditions of martial law. It is determined that the tourism industry is particularly vulnerable to wartime challenges, as its functioning directly depends on security factors, population mobility and income levels, as well as infrastructure stability. With the onset of full-scale hostilities in Ukraine, tourism enterprises suffered significant losses due to an decline in international tourist flows, changes in the geography of demand, the need for business relocation, and rising operating costs. It is substantiated that the full-scale war has significantly transformed the operating environment of tourism enterprises, increasing the risks of losing financial stability, reducing effective demand, and disrupting logistical and managerial processes. An analysis of statistical data on the dynamics of tax revenues, the number of business entities in the tourism sector, and the amount of tourist tax during the period 2021–2025 is conducted. It is established that after a sharp decline in all analyzed indicators in 2022, the tourism industry demonstrated gradual recovery in 2023–2025. This recovery was primarily driven by business relocation to safer regions, the growth of domestic tourism—particularly in the western and central regions of the country—adaptation of business models, digitalization of services, and the implementation of state and international business support programs. As a result of summarizing anti-crisis management practices of tourism enterprises that contributed to maintaining their competitiveness and increasing adaptability to external threats, the main directions of anti-crisis management in the tourism industry are formulated. The conclusions indicate that anti-crisis management serves not only as a tool for overcoming the consequences of the wartime crisis but also as a foundation for modernization and sustainable development of Ukraine’ s tourism industry.