This tourism course subject aims addresses the composition of the tourism sector. We discuss the matters of tourism distribution, issues affecting tourism enterprises and their management. After covid-19 how do we perceive the business of tourism? How did the tourism companies adapt? Can we talk about pre and after covid tourism companies? This subject aims to bring a critical thinking focus into the matter of tourism business managemen. It addresses the societal and economic issues affecting tourism enterprises and how they evolved through the course of time.