Showing 20,731 - 20,740 of 21,061
Purpose – The purpose of this study is to examine the impact of firm size on performance (measured as profits, growth, efficiency and liquidity) differences between family and non‐family small‐ to medium‐sized enterprises (SMEs). Design/methodology/approach – The samples of 441 family...
Persistent link: https://www.econbiz.de/10014769657
Purpose – The purpose of this paper was to investigate the factors influencing financial performance of small hotels, particularly in developing countries like Tanzania. Design/methodology/approach – This investigation used financial ratio analysis on business performance data collected from...
Persistent link: https://www.econbiz.de/10014762732
Purpose – The central aim of this paper is to identify some of the motives behind the type of growth strategy followed by Spanish hotel enterprises in recent years. Design/methodology/approach – This study was elaborated from secondary data corresponding to news published on the web page of...
Persistent link: https://www.econbiz.de/10014762759
Purpose – The purpose of this paper is to illustrate financial benefits of spa operations in resorts by developing a spa revenue contribution technique/method. Design/methodology/approach – This purpose is achieved by utilizing current industry and academic literature in the fields of...
Persistent link: https://www.econbiz.de/10014762860
Purpose – Diversification is one of the most promising strategies for tourism firms, the entry mode choice being an essential decision. For this reason, this paper seeks to analyze the entry mode into new business areas made by Spanish tourism firms in their diversification process. It aims to...
Persistent link: https://www.econbiz.de/10014762980
Purpose – The purpose of this paper is to show the implementation of customer profitability analysis (CPA) using time‐driven activity‐based costing (TDABC), in a Turkish hotel. Design/methodology/approach – A case study was conducted in a four‐star hotel with 100‐room capacity in the...
Persistent link: https://www.econbiz.de/10014763017
profit and loss picture and a menu item's value.  …
Persistent link: https://www.econbiz.de/10014763111
potential in the operating environment. Aims at encouraging greater use of the CVP approach to hospitality profit planning.  …Managers are constantly making decisions that affect profit. One of the decision‐making areas which is crucial to all … managers concerns profit planning. Attempts to show how cost‐volume‐profit (CVP) analysis, aided by the computer spreadsheet …
Persistent link: https://www.econbiz.de/10014763246
significant contribution to profit improvement.  …
Persistent link: https://www.econbiz.de/10014763498
This paper explores the issue of efficiency in European banking. It tries to distinguish among the market‐structure and efficient‐structure hypotheses by incorporating into our empirical analysis measures of X‐efficiency and scale‐efficiency. Tests of the four hypotheses (the two market...
Persistent link: https://www.econbiz.de/10014766294