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master's thesis
Analiza profitabilnosti hotelske industrije u Republici Hrvatskoj za razdoblje od 2016. do 2020. godine
Zagreb: University of Zagreb, Faculty of Economics and Business, 2022. urn:nbn:hr:148:730248
Sever, Sara
University of Zagreb
Faculty of Economics and Business
Department of Managerial Economics

Institutional repository: REPEFZG

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Sever, S. (2022). Analiza profitabilnosti hotelske industrije u Republici Hrvatskoj za razdoblje od 2016. do 2020. godine (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:730248

Sever, Sara. "Analiza profitabilnosti hotelske industrije u Republici Hrvatskoj za razdoblje od 2016. do 2020. godine." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2022. https://urn.nsk.hr/urn:nbn:hr:148:730248

Sever, Sara. "Analiza profitabilnosti hotelske industrije u Republici Hrvatskoj za razdoblje od 2016. do 2020. godine." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2022. https://urn.nsk.hr/urn:nbn:hr:148:730248

Sever, S. (2022). 'Analiza profitabilnosti hotelske industrije u Republici Hrvatskoj za razdoblje od 2016. do 2020. godine', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 27 November 2024, https://urn.nsk.hr/urn:nbn:hr:148:730248

Sever S. Analiza profitabilnosti hotelske industrije u Republici Hrvatskoj za razdoblje od 2016. do 2020. godine [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2022 [cited 2024 November 27] Available at: https://urn.nsk.hr/urn:nbn:hr:148:730248

S. Sever, "Analiza profitabilnosti hotelske industrije u Republici Hrvatskoj za razdoblje od 2016. do 2020. godine", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:148:730248

Metadata
TitleAnaliza profitabilnosti hotelske industrije u Republici Hrvatskoj za razdoblje od 2016. do 2020. godine
Title (english)Profitability analysis of hotel industry in Republic of Croatia for the period from 2016 to 2020
AuthorSara Sever
MentorAna Ježovita (mentor)
Committee memberBoris Tušek (predsjednik povjerenstva)
Committee memberAndrija Sabol (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Managerial Economics)
Zagreb
Defense date and country2022-05-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Turizam predstavlja jednu od najvažnijih gospodarskih grana u Republici Hrvatskoj, dok hotelska poduzeća čine neizostavan dio turističke ponude. Cilj diplomskog rada je sveobuhvatno sagledati profitabilnost hotelske industrije u Republici Hrvatskoj, odnosno odrediti koju poslovnu strategiju hotelska poduzeća primjenjuju za postizanje profitabilnosti uvažavajući pritom dimenziju sezonalnosti. Za istraživanje su prikupljeni podaci iz kvartalnih financijskih izvještaja osam najvećih hotelskih poduzeća za razdoblje od 2016. do 2020. godine na temelju kojih su izračunate prosječne vrijednosti financijskih pokazatelja. Formiran je model u kojem je zavisna varijabla rentabilnost ukupne imovine, dok koeficijent obrta ukupne imovine i neto marža profita predstavljaju nezavisne varijable. Model također uključuje četiri kontrolne varijable, prirodni logaritam ukupne imovine, udio dugotrajne imovine u ukupnoj imovini, koeficijent financiranja i pokriće troškova kamata. Promatrano s aspekta kvartala, odnosno sezonalnosti, rezultati istraživanja potvrđuju da unatoč tome što hotelska poduzeća primjenjuju strategiju diferencijacije za postizanje rentabilnosti ukupne imovine koja se ostvaruje visokim vrijednostima marže profita, moraju težiti višim koeficijentima obrta ukupne imovine.
Abstract (english)
Tourism is one of the most important industries in the Republic of Croatia, while hotel companies are indispensable part of tourist offer. The aim of the master thesis is to provide a comprehensive overview of the profitability of the hotel industry in the Republic of Croatia, i.e. to determine what kind of business strategy hotel companies use to achieve profitability while taking into consideration the dimension of seasonality. For the purpose of the research, data from quarterly financial statements of the eight largest hotel companies for the period from 2016 to 2020 were collected in order to calculate average values of financial ratios. A model has been formed in which the dependent variable is return on total assets (ROA), while the total asset turnover (TATO) and net profit margin (nPM) are independent variables. The model also includes four control variables natural logarithm of total assets (lnTA), share fixed assets in total assets (FATA), debt-equity ratio (CF) and interest coverage ratio (IIC). Observed from the aspect of quarters, i.e seasonality, the results of the research confirmed that despite the fact that hotel companies are using a differentiation strategy to achieve return on total assets which is realized with high values of profit margins, hotel companies must strive for higher values of total asset turnover.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:730248
Study programmeTitle: Business Economics
Study programme type: university
Study level: integrated undergraduate and graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Embargo expiration date: 2022-11-10
Terms of useLicence In copyright icon
Created on2022-05-10 17:43:01