Impact of Assets and Capital Structure of Tourist Enterprise Performance In the paper the author described the use of "leverage** in the financial management of a tourist enterprise. "Leverage** describe the impact of the structure of assents end capital on the profitability of a tourist enterprise. The use of "leverage** for the shaping of preformance of a tourist enterprise were illustrated with numerical examples. They prove that in the financial management one should take into consideration an economic risk related to a choice of an adequate structure of assets and capital. A helpful analytical instrument of an account of such a risk may be provided by leverage indicators enabling the modification of a decision-making process in such a way as to obtain profit measured with operating profit or nett profit globally or per unit of invested own capital. The latter indicator enables an application of the account question in various capital organization forms.