Pregledni rad
https://doi.org/10.20867/thm.18.1.6
Analyzing income statement of 3 star hotels in Thessaloniki
Vassilis Chouliaras
; Technological Education Institute of Serres, Department of Accounting, Greece
Sažetak
The sector of hotel business in Greece is facing major problems. Based on several scientific studies, there is deteriorating financial situation and reduced efficiency. Moreover, many hotels have shown repeated losses. This study has attempted to investigate the effectiveness of the three star hotels of the city of Thessaloniki compared with the whole country. Also, with the regression method (regression analysis) sought the sources of profit or loss. Based on the accounts of all the hotels of this category in Thessaloniki, it was found that the economic situation and their effectiveness is not significantly different to that of the national total, although in general the situation is better. In addition, the structure of balance sheets and income statements show many
differences between the different companies so it is not possible to draw firm conclusions about the sources of efficiency.
Ključne riječi
Hotels; Hotel operations; Profitability; Financial statements
Hrčak ID:
83825
URI
Datum izdavanja:
1.6.2012.
Posjeta: 7.504 *