Analasys of the main performance indicators in the hotel activity
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: | , , |
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| Formato: | Artículo publishedVersion Articles Artículos de Investigación |
| Lenguaje: | Español |
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FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES
2019
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| 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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| Sumario: | 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. |
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