Keyword: «service»

The article is devoted to the study of terminological features of such concepts as «product», «work», «service». The paper analyzed the key characteristics of each category of concepts: the material nature of goods, the process result of work and the intangibility of services. Based on the results of the analysis, author's definitions for the considered concepts are formulated.

The current conditions of socio-economic activity in Russia determine the need to develop investment activities. The tourism business is one of the most effective areas of investment and a means of social development, therefore it is a priority area of the federal policy for the development of the national economy of Russia by virtue of . All this makes it necessary to take an integrated approach to evaluating the effectiveness of investments through the justification of indicators in the business plan of projects. The validity of the plans and the preliminary assessment of effectiveness attract potential investors and contribute to the development of tourism in the Russian Federation.