Izvorni znanstveni članak
https://doi.org/10.20867/thm.31.4.2
Success in hospitality industry: Evaluating performance through operating indicators
Conceição Gomes
; Ph.D, Associate Professor Polytechnic University of Leiria, Portugal CiTUR – Centre for Tourism Research, Development and Innovation
Filipa Campos
; M.Sc, Scholarship Researcher Polytechnic University of Leiria, Portugal CiTUR – Centre for Tourism Research, Development and Innovation Polytechnic University of Cávado and Ave, Barcelos, Portugal CICF—Research Centre for Accounting and Taxation
Luís Lima Santos
orcid.org/0000-0002-6652-7601
; , Ph.D, Coordinating Professor with Aggregation, Polytechnic University of Leiria, Portugal CiTUR – Centre for Tourism Research, Development and Innovation
*
Cátia Malheiros
; Ph.D, Associate Professor Polytechnic University of Leiria, Portugal CiTUR – Centre for Tourism Research, Development and Innovation
* Dopisni autor.
Sažetak
Purpose – The objective of this study was to identify which operating indicators contribute to a
relevant evaluation of performance that impacts the sustainability and success of hotel companies.
The success of any hotel business depends on the ability of managers to monitor the operations.
Since, operating indicators are powerful tools that enable better performance and have increased
with changes in the hotel market, working practices, and sustainability standards imposed by
several organizations, the identification of the indicators that should be included in the
performance evaluation is imperative. Consequently, evaluating a hotel's performance using the
most reliable operating indicators is crucial to guaranteeing its success.
Methodology – A hybrid methodology was adopted, using three sources of evidence, scientific articles,
hotel consultancy firms, and professional books in the field of hospitality management accounting.
Findings – This study concluded that key performance indicators (KPI) provide valid information
for any hotel, helping to monitor and evaluate performance. In this way, 55 operating indicators
were presented that are helpful for any hotel manager, due to their ease of use, and allowing the
comparison of the performance of hotels. Also, the great lack of relationship between scientific
literature and hotel practice was reduced by this paper considerably.
Originality of the research – There is a gap between the operating indicators used in theory and
in practice. This study links the use of indicators at a practical level with the most used at a
theoretical level. Some theoretical indicators are more complete and richer in information which
contribute to a relevant performance evaluation with an impact on the sustainability and success
of hotel companies.
Ključne riječi
hospitality industry, operating indicators, key performance indicators (KPI), performance evaluation
Hrčak ID:
341785
URI
Datum izdavanja:
19.12.2025.
Posjeta: 899 *