Abstract
Within the scope of this article, it is proposed to evaluate human resource management in the context of ensuring financial security at tourism industry enterprises. Accordingly, it is noted that the object of study is the human resource management system and the financial security system. The task is to present a methodological approach that, through surveying, calculating an integral indicator, and evaluating the most significant components, can effectively assess the level of human resource management in tourism enterprises. For this purpose, the methodology adopts several methods including expert analysis and integral evaluation. It is proven that the formation of an appropriate group of indicators and their subsequent grouping will facilitate an effective reflection of a single integral indicator for evaluating human resource management in the context of ensuring financial security at tourism industry enterprises. It is established that tourism industry enterprises are highly active in foreign economic activities, and in this context, the issue of financial security and management systems plays a paramount role. As a result, a group of experts and tourism industry enterprises were selected. The most significant indicators were distinguished and the corresponding calculations were conducted. As a result, it was established that a significant number of tourism industry enterprises fall short of a high level of human resource management, which poses a direct threat to their financial security during foreign economic activities. The presented process of evaluating human resource management in the context of ensuring financial security at tourism industry enterprises may find its practical application in the context of the activities of key security subjects. Limitations include not considering all possible indicators and focusing only on one industry, specifically the tourism industry.