Analasys of the main performance indicators in the hotel activity

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The hotel activity presents particular general and economic-financial characteristics that differentiate it from other commercial and industrial activities, therefore it requires specific approaches linked to accounting information, finance and management control. In this presentation we have made...

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Autores principales: Rondi, Gustavo R., Casal, Maria del Carmen, Levra, Valeria Giai
Formato: Artículo publishedVersion Articles Artículos de Investigación
Lenguaje:Español
Publicado: FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES 2019
Materias:
Actividad hotelera
Indicadores de desempeño
RevPAR
ARR/ADR
GopPAR
Hotel activity
Indicators of performance
Acceso en línea:https://ojs.economicas.uba.ar/Contyaudit/article/view/1604
https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=1604_oai
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Repositorio Digital de la Universidad de Buenos Aires (UBA) de Universidad de Buenos Aires
id I28-R145-1604_oai
record_format dspace
spelling I28-R145-1604_oai2025-02-11 Rondi, Gustavo R. Casal, Maria del Carmen Levra, Valeria Giai 2019-12-13 The hotel activity presents particular general and economic-financial characteristics that differentiate it from other commercial and industrial activities, therefore it requires specific approaches linked to accounting information, finance and management control. In this presentation we have made a critical analysis of the main performance indicators that are usually used in the hotel activity, pointing out their strengths and weaknesses, when we considered it relevant. Performance information published by different international chains and hotels in Argentina, has been released and included. We have highlighted that most of the indicators analyzed could be part of a balance scorecard of a hotel. La actividad hotelera presenta características generales y económico-financieras particulares que, la diferencian de otras actividades comerciales e industriales, por lo cual requiere enfoques específicos vinculados con la información contable, las finanzas y el control de gestión. En este trabajo hemos realizado un análisis crítico de los principales indicadores de desempeño que son habitualmente empleados en la actividad hotelera, señalando sus fortalezas y debilidades, cuando lo creímos pertinente. Se ha relevado e incluido información sobre desempeño publicada por diversas cadenas internacionales y por hoteles de Argentina. Hemos destacado que la mayoría de los indicadores analizados podrían formar parte de un cuadro de mando integral de un hotel. application/pdf text/html https://ojs.economicas.uba.ar/Contyaudit/article/view/1604 spa FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES https://ojs.economicas.uba.ar/Contyaudit/article/view/1604/2275 https://ojs.economicas.uba.ar/Contyaudit/article/view/1604/2321 Contabilidad y Auditoría; Núm. 50 (25): CONTABILIDAD Y AUDITORIA. JULIO-DICIEMBRE 2019; 43 1852-446X 1515-2340 Actividad hotelera Indicadores de desempeño RevPAR ARR/ADR GopPAR Hotel activity Indicators of performance RevPAR ARR/ADR GopPAR Analasys of the main performance indicators in the hotel activity Análisis de los principales indicadores de desempeño utilizados en la actividad hotelera info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Articles Artículos de Investigación https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=1604_oai
institution Universidad de Buenos Aires
institution_str I-28
repository_str R-145
collection Repositorio Digital de la Universidad de Buenos Aires (UBA)
language Español
orig_language_str_mv spa
topic Actividad hotelera
Indicadores de desempeño
RevPAR
ARR/ADR
GopPAR
Hotel activity
Indicators of performance
RevPAR
ARR/ADR
GopPAR
spellingShingle Actividad hotelera
Indicadores de desempeño
RevPAR
ARR/ADR
GopPAR
Hotel activity
Indicators of performance
RevPAR
ARR/ADR
GopPAR
Rondi, Gustavo R.
Casal, Maria del Carmen
Levra, Valeria Giai
Analasys of the main performance indicators in the hotel activity
topic_facet Actividad hotelera
Indicadores de desempeño
RevPAR
ARR/ADR
GopPAR
Hotel activity
Indicators of performance
RevPAR
ARR/ADR
GopPAR
description The hotel activity presents particular general and economic-financial characteristics that differentiate it from other commercial and industrial activities, therefore it requires specific approaches linked to accounting information, finance and management control. In this presentation we have made a critical analysis of the main performance indicators that are usually used in the hotel activity, pointing out their strengths and weaknesses, when we considered it relevant. Performance information published by different international chains and hotels in Argentina, has been released and included. We have highlighted that most of the indicators analyzed could be part of a balance scorecard of a hotel.
format Artículo
publishedVersion
Articles
Artículos de Investigación
author Rondi, Gustavo R.
Casal, Maria del Carmen
Levra, Valeria Giai
author_facet Rondi, Gustavo R.
Casal, Maria del Carmen
Levra, Valeria Giai
author_sort Rondi, Gustavo R.
title Analasys of the main performance indicators in the hotel activity
title_short Analasys of the main performance indicators in the hotel activity
title_full Analasys of the main performance indicators in the hotel activity
title_fullStr Analasys of the main performance indicators in the hotel activity
title_full_unstemmed Analasys of the main performance indicators in the hotel activity
title_sort analasys of the main performance indicators in the hotel activity
publisher FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES
publishDate 2019
url https://ojs.economicas.uba.ar/Contyaudit/article/view/1604
https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=1604_oai
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AT levravaleriagiai analasysofthemainperformanceindicatorsinthehotelactivity
AT rondigustavor analisisdelosprincipalesindicadoresdedesempenoutilizadosenlaactividadhotelera
AT casalmariadelcarmen analisisdelosprincipalesindicadoresdedesempenoutilizadosenlaactividadhotelera
AT levravaleriagiai analisisdelosprincipalesindicadoresdedesempenoutilizadosenlaactividadhotelera
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