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The article develops theoretical and methodological aspects of the tourism industry strategic management in the conditions of economic changes associated with the COVID-19 pandemic. It is noted that during the coronavirus crisis, the tourism industry suffered the most. All other spheres of Ukraine’s national economy were able to move to the online format of doing business, some were re-profiled, and the enterprises of the tourism industry almost stopped their activities.It is noted that depending on the chosen strategy of the tourism company, it is advisable to follow certain principles of strategic planning, because in conditions of COVID – 19 pandemic all tourism industry enterprises should gradually move to a strategic management system that will provide some opportunities for doing business today and in the nearest future. It is noted that for business representatives in the field of tourism it is extremely important to understand the main trends in the industry, the structure and market requirements for their products and services and the factors that have a significant impact on business success. For this type of tourism industry management it is necessary to conduct constant monitoring of the tourism market, to analyze in detail the external and internal environment using modern methods of strategic analysis: SWOT-analysis; PEST analysis; GAP analysis; expert assessments; scripting methods; prognostication; modeling; enterprise’s competitiveness assessment; benchmarking; etc. It was established that the strategic management of a tourist enterprise has certain specific features, which are related to the fact that all management decisions should be made based on the needs of the market, which can change instantly. Thus the strategy and tactics of managing a tourism business depends on a specific situation, which the business entity can not always influence. It is concluded that in the context of the COVID-19 pandemic, the most rational thing for business entities is to choose a "strategy of change" that will allow them to gradually adapt to the current environmental conditions and remain competitive. How to quote: Obolentseva LV, Voronina OO Theoretical and methodological aspects of strategicmanagement of enterprises of the tourist industry. Scientific notes of the NationalUniversity "Ostroh Academy". Series "Economics": a scientific journal. Jail:Published by NaUOA, March 2021. № 20 (48). Pp. 76–81. Formula: 0; fig .: 1; tab .: 2; bibl .: 10. Link: 1. Budya OP, Verteleva OV Innovative directions of marketing development in the field of tourism and hospitality.Foreign trade: law and economics. 2008. № 6. S. 142–149.Budia, O. P., Vertelieva, O. V. (2008). 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