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Publication
Fatores diferenciadores da performance económica e financeira das empresas de alojamento e de restauração da Península Ibérica
| Name: | Description: | Size: | Format: | |
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| 1.13 MB | Adobe PDF |
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Abstract(s)
Ao longo dos tempos, o turismo experienciou um crescimento contínuo, tornando-se em
um dos setores económicos com maior crescimento no mundo.
O estudo do desempenho económico e financeiro das empresas tem sido uma
preocupação constante. Em Portugal têm sido realizados estudos com vista a compreender a
relação existente entre a utilização tanto de indicadores financeiros como a utilização de
indicadores não financeiros na avaliação do desempenho das empresas. A avaliação do
desempenho apresenta-se como uma referência fundamental na tomada de decisão. As
mudanças ocorridas nos mercados da indústria hoteleira aumentam a confiança na avaliação do
desempenho, o qual poderá determinar a sobrevivência da empresa no longo prazo.
O presente estudo tem como principal objetivo conhecer a estrutura económica e
financeira das empresas de alojamento e de restauração da Península Ibérica, assim como
comparar a performance das mesmas, com base no estudo de alguns indicadores económicos e
financeiros tais como, indicadores de liquidez, de rendibilidade, de estrutura de capital e de
endividamento, e de atividade.
Do estudo realizado, conclui-se que os indicadores económicos e financeiros
evidenciam diferenças significativas na capacidade de liquidez e solvabilidade da Espanha
relativamente a Portugal.
Over time, tourism has experienced continued growth, making it one of the fastest growing economic sectors in the world. The study of the economic and financial performance of companies has been a constant concern. In Portugal, studies have been carried out in order to understand the relationship between the use of both financial indicators and the use of non-financial indicators in the evaluation of company performance. Performance evaluation is a key reference in decision making. Changes in hotel industry markets increase confidence in performance appraisal, which may determine the long-term survival of the company. The present study has as main objective to know the economic and financial structure of the lodging and catering companies of the Iberian Peninsula, as well as to compare their performance, based on the study of some economic and financial indicators such as liquidity indicators, profitability, capital structure and indebtedness, and activity. From the study, it was concluded that economic and financial indicators show significant differences in Spain's liquidity and solvency capacity relative to Portugal.
Over time, tourism has experienced continued growth, making it one of the fastest growing economic sectors in the world. The study of the economic and financial performance of companies has been a constant concern. In Portugal, studies have been carried out in order to understand the relationship between the use of both financial indicators and the use of non-financial indicators in the evaluation of company performance. Performance evaluation is a key reference in decision making. Changes in hotel industry markets increase confidence in performance appraisal, which may determine the long-term survival of the company. The present study has as main objective to know the economic and financial structure of the lodging and catering companies of the Iberian Peninsula, as well as to compare their performance, based on the study of some economic and financial indicators such as liquidity indicators, profitability, capital structure and indebtedness, and activity. From the study, it was concluded that economic and financial indicators show significant differences in Spain's liquidity and solvency capacity relative to Portugal.
Description
Keywords
Desempenho Indicadores económicos e financeiros Estrutura financeira Empresas hoteleiras