The article outlines and substantiates the state and trends of the personnel potential in tourism sphere formation. It is proved that in order to optimize the development of a competitive human resources potential of the tourism sector in Ukraine, it is necessary to predict and plan the need for personnel, to select and allocate personnel in accordance with the competence level, to create an effective personnel reserve, to plan personnel development, to form and implement a motivational component. It has been characterized that effective human resources policy in the field of tourism of Ukraine should facilitate the professional growth of specialists, ensuring self-realization and the success of professional activity. The necessity of initiative, competent personnel with a new style of thinking and vision of the development of the tourism environment, possessing democratic methods of management, an ability to act in the current conditions of social development, being open to the introduction of relevant innovations, which will ensure the formation of competitive personnel potential in the search for a new paradigm in the sphere of tourism in Ukraine is substantiated. On the basis of the results of the study, a number of practical recommendations were developed for the purpose of realization and implementation of effective human resources management of a tourism enterprise in Ukraine.