Tourism can be perceived as a global phenomenon that includes tourists movements and changing the place of residence temporary and consuming goods and services in destination for creating new experiences. Based on this phenomenon tourism consumption is achieved and it explains receipts and expenditures, consumption of material or immaterial goods and services in the concept of total consumption which is realized by domestic or foreign tourists. Tourism is a subsystem of all activities, and through these activities tourism is connected directly or indirectly with tourists. Tourism is generated by revenues and transactions and it can be manifested in the balance of payments which includes tourism through travel and transportation services as inflow or outflow. Croatia as a tourist destination has a high share of tourism in GDP which is reflected in tourism satellite accounts as direct, indirect and induced contributions of tourism to GDP, employment, exports and in all other forms of consumption. Tourism as an important factor in revenue in the Republic of Croatia is measured by foreign and domestic consumption to achieve the main goal of managing the destination like minimizing costs and maximizing revenues, while also providing tourists with a quality journey and an unforgettable experience.