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the azhdy businessman, beginning the activity, has to represent clearly requirement on prospect for financial, material, labor and intellectual resources, sources of their receiving, and also to be able to calculate accurately efficiency of use of resources in the course of work of firm.

Each project bears in itself purposeful changes of the environment in which it is carried out. Certainly, for creation and implementation of projects limited resources are required: labor, material, financial, technical.

Let's consider some features of business planning of the objects which are carrying out different types of tourist activity. Analyzing developments of the enterprises of the industry of tourism providing hospitality functions it is possible to allocate two main directions investment deyatelnosti1:

As a result of carrying out above-mentioned actions the high sales volume, the income, and, respectively, and profit will be provided. Only in this case the alpine skiing base has opportunity to be competitive.

Important task is the problem of attraction of investments, including foreign, in the operating and developing enterprises. For this purpose it is necessary to reason and prove registration of projects (offers) demanding investments. The business plan is applied to these and some other purposes.

As it is well visible on the example of the current economic situation in Kyrgyzstan, the most important factor of development of the sphere of tourism is the level of material well-being as bases for providing necessary degree of mobility of the population and existence of solvent demand for tourist services.

Today the level of the offered services does not meet the requirements of the European ski resorts, any alpine skiing base cannot satisfy requirement of escalating demand for services of the alpine skiing industry

The approximate share of the market occupied by alpine skiing bases makes: 35%, 18%, 15%, 12%, 5% respectively. Other 15% are distributed between other resorts (on the materials AKIpress and the Ministries of tourism and sport)

Objects of the first group make a material and material basis of the industry of tourism. Objects of placement of hotel type (hotels, boarding houses, motels) and additional resources of placement (campings, youth hostels, guest houses, tourist and sports complexes and bases, etc.) concern to her. In the world there is no uniform system of classification of objects of placement. Even objects of hotel economy, rather uniform in structure, in various countries are classified by various signs (on type and nature of appointment, on quality of the provided services, on degree of completeness of the provided services, etc.).

For expansion of the occupied segment of the market, and attraction of bigger number of clients it is necessary to introduce a complex of marketing receptions and strategy which can be shown in the form of introduction of various actions and programs. It can be services of both winter, and summer character.

Now the increasing number of successfully working people began to pay the attention to sport, maintenance of a good physical form, visiting thus gyms, tennis courts, pools. It is possible to tell that maintaining a healthy lifestyle becomes habitual. Against constantly growing number of the people capable to pay the entertainments and load of already existing vacation spots creation of a place in which it was combined both the sports, and entertaining services capable to satisfy clients and one of a form of these places becomes attractive is ski resorts.

The express the business plan is the document a basic purpose of which the generalized analysis of a situation in the organization directed first of all on drawing up the general portrait of the organization and also for presentation of new services or goods is.

In market economy the business plan is the working tool used in all spheres of business. The business plan describes functioning process firmy1, shows how her heads are going to achieve the objectives and tasks, first of all increases of profitability of work. Well developed business plan helps firm to raise, win new positions in the market where it functions, to make long-term plans of the development.