Authors - Oleksandr Hladkyi, Alexander Gertsiy, Tetiana Tkachenko, Valentyna Zhuchenko, Tetiana Shparaga, Olha Liubitseva, Tetiana Mykhailenko, Iryna Kochetkova Abstract - The profitable spatial location of tourism companies and destinations plays an important role in land management investigations nowadays. It significantly influences on tourism destinations' spatial efficiency. There are four main concepts of determining spatial efficiency of enterprises' location: the urban planning concepts, synergistic or integrative concept, functional and communicative concept as well as the concept of service clusters. Our approach is essentially different from all mentioned above. It's based on the analysis of tourism products (goods, labor, services) production efficiency rates determined by spatial location effect in land management system. The process of estimation of spatial efficiency of tourism destinations' location should be divided into four parts. The first part consists in gathering complete statistical data about tourism destinations development in specific location/region. Based on primary statistical data, the following indicators of tourism destinations' spatial efficiency could be calculated: labor productivity, profitability, capital-labor ratio and cost recovery. At the second part, every index of tourism destinations' spatial efficiency has to be modulated using gravitational potential model. At the third part we have to identify individual clusters of different levels of tourism destinations' spatial efficiency based on gravitational modulator data. At the fourth part all received clusters could be figured on geographic contour maps of particular region. Using above-mentioned methods, gravitational model of spatial efficiency of tourist enterprises' location in key regions of Ukraine has been created.