Naslov
Financial analysis of companies operating in the tourism sector in Croatia

Autori
Bujan, Ivana ; Vugrinec, Marija ; Bogdan, Martina

Vrsta, podvrsta i kategorija rada
Sažeci sa skupova, sažetak, ostalo

Izvornik
3.međunarodna konferencija Menadžment turizma i sporta - Tehnološki razvoj u funkciji održivog turizma i sporta. / - Sveti Martin na Muri : Međimursko veleučilište u Čakovcu, 2014, 51-62

ISBN
978-953-56303-8-8

Skup
3.međunarodna konferencija Menadžment turizma i sporta - Tehnološki razvoj u funkciji održivog turizma i sporta.

Mjesto i datum
Sveti Martin na Muri, Hrvatska, 10.04.2014. - 11.04.2014

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
liquidity ratio, debt ratio, assets, number of employees

Sažetak
Abstract: This paper gives an overview and financial analysis of companies operating in the field of tourism in Croatia. The overall objective of the paper was to determine the number of small, medium-sized and large companies operating in the field of tourism, the number of employees, the size of assets and net profit for the selected year – 2012, and to determine the size of assets deviation for small, large and mediumsized companies in relation to the defined average value for the year 2012. The field of interest in this paper are not tourist communities, tourism associations and other entities owned by the state, local government and self-government, but exclusively limited companies. The problem of classification of tourism activities and compliance of legislation in tourism has been studied. After establishing the pattern of research on the basis of secondary data of the Croatian Chamber of Commerce, a specific work objective follows, which is filled with statistical analysis on the basis of collected sample and calculation of financial ratios. Based on a sample of 93 companies (n = 93), financial ratios were calculated–liquidity ratio and debt ratio. Identified financial ratios, accounting indicators (the value of assets, net income for 2012) and the number of employees were analyzed using the descriptive statistics method, the standard deviation analysis and the coefficient of variation. In order to meet the overall objectives of the paper, hypotheses were made. Based on the obtained values of the size of assets, hypotheses of deviations from the average values were tested, using a bi-directional z-test. The hypothesis H1.1 was rejected, while the hypotheses H1.2 and H1.3 were accepted on the basis of the obtained p values.

Izvorni jezik
Engleski

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