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Análisis de los principales indicadores de desempeño utilizados en la actividad hotelera

Author

Listed:
  • Rondi, Gustavo R.
  • Casal, María del Carmen
  • Giai Levra, Valeria

Abstract

La actividad hotelera presenta características generales y económico-financieras particulares que, la diferencian de otras actividades comerciales e industriales, por lo cual requiere enfoques específicos vinculados con la información contable, las finanzas y el control de gestión. En este trabajo hemos realizado un análisis crítico de los principales indicadores de desempeño que son habitualmente empleados en la actividad hotelera, señalando sus fortalezas y debilidades, cuando lo creímos pertinente. Se ha relevado e incluido información sobre desempeño publicada por diversas cadenas internacionales y por hoteles de Argentina. Hemos destacado que la mayoría de los indicadores analizados podrían formar parte de un cuadro de mando integral de un hotel.

Suggested Citation

  • Rondi, Gustavo R. & Casal, María del Carmen & Giai Levra, Valeria, 2019. "Análisis de los principales indicadores de desempeño utilizados en la actividad hotelera," Nülan. Deposited Documents 3285, Universidad Nacional de Mar del Plata, Facultad de Ciencias Económicas y Sociales, Centro de Documentación.
    • Handle: RePEc:nmp:nuland:3285
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