THE IMPACT OF DIGITAL TOOLS ON COST MANAGEMENT EFFICIENCY IN TOURISM ENTERPRISES: A CASE STUDY OF SAMARKAND.

Abstract

This study analyzes the impact of implementing digital tools, such as enterprise resource planning (ERP) and customer relationship management (CRM) systems, on cost management performance in tourism enterprises in Samarkand, Uzbekistan. Using secondary data analysis from open sources, including statistics from the Uzbekistan Statistics Agency and reports on the "Digital Uzbekistan – 2030" strategy, the study finds a correlation between increased digital penetration (up to 89% by 2025) and a 10–25% reduction in operating expenses. The results demonstrate that digitalization enables resource optimization in the face of record tourist influxes (over 4 million in Samarkand annually), enhancing the sector's resilience. The discussion highlights practical recommendations for technology integration for small enterprises, taking into account the limitations of secondary data. The study contributes to the understanding of the role of digitalization in emerging tourism markets, suggesting avenues for further empirical work.