engleski

Reporting Standards for Health Resort - Assumption for Successful Benchmarking

Benchmarking is defined as a set of activities that use performance indicators to assess and manage the performance of organizations. The purpose of this paper is to develop a benchmarking methodology for monitoring business operations at national and international level, with focus on health resorts. The methodology is based on the latest edition of Uniform System of Accounts for Lodging Industry (USALI, 2014) and Uniform System of financial reporting for SPA (USFRS, 2005), adapted to health resorts and focused on financial and non-financial information. The paper discusses the possibilities of successful and sustainable use of health tourism potential at tourism destination and national level, in accordance with the objectives defined by Croatian tourism development strategy. Today's health resort manager is facing new business problems and opportunities. Running a health resort requires the ability to look outside the business for solutions, ideas, and best practices. It allows health resort manager to develop plans for improvements or adoption of specific best practices, usually with the aim of increasing some aspects of performance. The contribution of this paper is in analysing the main KPIs in Croatian health resorts and hotels, based on monthly profit and loss statements for 2013 to determine the most profitable segments of health tourism offer. According to the theoretical framework, best practice and the level of performance measurement in Croatian health resorts, the research recommends the framework for reporting system in health resorts.

benchmarking; health resort; health tourism; hotel; performance measurement; reporting standards; USALI; USFRS

The Book is open access and double-blind peer reviewed. The Book is regulary indexed and abstracted by ProQuest, EconBIZ and Hrcak databases. It is available for downloading in a PDF format from the Economic and Social Development Conference website, http://www.esd- conference.com