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Financial balance of small independent hotels: the management view

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dc.contributor.authorAlves, Diana Vieira
dc.contributor.authorSantos, Luís Lima
dc.contributor.authorFerreira, Cátia Malheiros
dc.contributor.authorFerreira, Raul Ribeiro
dc.date.accessioned2021-05-27T13:24:33Z
dc.date.available2021-05-27T13:24:33Z
dc.date.issued2016
dc.description.abstractIn order to succeed in a competitive tourism world, financial balance is fundamental to hotel management. In the particular case of small independent hotels , the financial ratios and indicators analysis have been used connected with the decision-making process, which allows their survival. Prior studies related to the use of financial ratios and indicators in the hospitality industry in several countries has demonstrated that these analysis are one of the most important management tools. Hotel chains normally use global financial ratios and indicators, which provide a huge amount of information. That can be explained by the fact that they have to follow management worldwide rules. However, as in many European countries, the Portuguese corporate structure is composed by micro and small enterprises. This fact has led us to porpose a set of suitable financial ratios and indicators (liquidity, solvency, profitability, and turnover ratios and indicators) - "tableau de bord" - to be used on smal independent hotels' management. A questionnaire addressed to independent hotel managers was conducted to obtain data, which has been submitted to a statistical analysis. To characterize the finacial ratios and indicators descritpive statistics were used. The conclusion shows that despite the importance of some of the financial ratios and indicators they are not being used, which indicates an opportunity related to the proposal of a "tableau de bord" adapted to small independent hotels management.pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.citationAlves, D.V., Santos, L.L., Malheiros, C. & Ferreira, R.R. (2016). Financial balance of small independent hotels: the management view. F. Dias (Ed.) A pathway for the new generation of tourism research: Proceedings of the EATSA Conference 2016. Grácio Editorpt_PT
dc.identifier.isbn978-989-20-7217-3
dc.identifier.urihttp://hdl.handle.net/10400.8/5807
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.publisherGrácio Editorpt_PT
dc.subjectFinancial balancept_PT
dc.subjectRatios and indicatorspt_PT
dc.subjectSmall independent hotelspt_PT
dc.subjectPerformancept_PT
dc.titleFinancial balance of small independent hotels: the management viewpt_PT
dc.typeconference object
dspace.entity.typePublication
oaire.citation.endPage725pt_PT
oaire.citation.startPage713pt_PT
oaire.citation.titleEATSA - Euro-Asian Tourism Studies Association Annual Conference, 2nd, Lisbon, Peniche, Coimbra, Portugal, 2016pt_PT
person.familyNameLima Santos
person.familyNameMalheiros
person.familyNameRibeiro Ferreira
person.givenNameLuís
person.givenNameCátia
person.givenNameRaul
person.identifier1269004
person.identifier.ciencia-id1A1E-830E-DF42
person.identifier.ciencia-id6811-92A0-D316
person.identifier.ciencia-id5714-02C3-8D6E
person.identifier.orcid0000-0002-6652-7601
person.identifier.orcid0000-0002-7674-4036
person.identifier.orcid0000-0003-0657-7743
person.identifier.ridF-4413-2017
person.identifier.scopus-author-id57196741324
rcaap.rightsopenAccesspt_PT
rcaap.typeconferenceObjectpt_PT
relation.isAuthorOfPublication882d100f-c74a-4209-b7ae-cd9d619b3ae7
relation.isAuthorOfPublication6d176709-993a-4327-9a4f-fa0476c53bd6
relation.isAuthorOfPublicationcebb6d44-1cc6-44bc-b29b-0b9e50807319
relation.isAuthorOfPublication.latestForDiscovery6d176709-993a-4327-9a4f-fa0476c53bd6

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