Stručni rad
FINANCIAL BALANCE ANALYSIS OF HOSPITALITY COMPANIES BASED ON BALANCE SHEET DATA
Željko Deković
; OTP banka d.d.
Sažetak
Successful business hotel companies requires rapid response to market changes which is only possible with a thorough knowledge of the strengths and weaknesses of hotel companies and determining its place on ( ili in?) the market. The manner and form of the valuations in an environment of market economy implies a thorough knowledge of not only the financial situation of these companies, but also funds for their evaluation. A prerequisite for efficient management of the financial processes in hospitality businesses is diagnosing the situation in the company and possessing sufficient information provided mainly by financial analysis of the company. The author points out that the analysis of the balance sheet, as one of the basic financial statements, is the fundamental instrument for evaluation of effectiveness and economic efficiency of hotel assets of the company and shows the level of its entrepreneurial activities from the financial standpoint.
Ključne riječi
lodging industry; analysis; balance sheet; financial balance
Hrčak ID:
131386
URI
Datum izdavanja:
23.12.2014.
Posjeta: 4.018 *