RAČUNOVODSKA ANALIZA NAJVEČJIH HOTELSKIH PODJETIJ NA SLOVENSKI OBALI

ISKRA, NEŽA (author), Stanimirović, Tatjana (mentor)

Turizem je postal izredno pomembna gospodarska panoga v svetu, posledično tudi v Sloveniji. Poleg družbenega pomena ima močan vpliv na svetovno gospodarstvo. Skozi preteklih pet let sta se povečali povpraševanje in ponudba. Posledično je na turističnem trgu nastala velika mreža konkurentov. Kljub vedno večji raznolikosti turistične ponudbe so pri gostih za preživetje prostega časa najbolj priljubljena obalna območja. V obalnih regijah se nahaja tudi več kot polovica vseh hotelskih kapacitet in tako ima hotelirstvo, kot del turizma, močan globalni značaj. Prav ti podatki so bili motivacija za raziskovanje tematike diplomskega dela. Namen je bil ugotoviti, kako uspešni so bili hoteli na slovenski obali z računovodsko-finančnega vidika, saj tematika v zadnjem obdobju še ni bila raziskana v strokovni literaturi. Računovodska analiza je bila izdelana na podlagi štirih finančnih kazalnikov: gibanja prihodkov, strukture poslovnih odhodkov, EBIT ter ROA. V prvem delu pa smo s pomočjo sekundarne analize raziskali tudi trenutne razmere turizma v svetu in Sloveniji ter izpostavili glavne značilnosti računovodstva in računovodskega analiziranja v turizmu in hotelirstvu. Analiza je pokazala, da stopnja rasti čistih prihodkov od prodaje največjih hotelskih podjetij na slovenski obali ni enaka povprečni stopnji rasti prihodkov v hotelski dejavnosti v Sloveniji. Prav tako večje število poslujočih hotelov v okviru neke družbe ne prinaša družbi večje dobičkonosnosti glede na vložena sredstva. Med hotelskimi podjetji, ki poslujejo izključno na slovenski obali, pa sta bili v letu 2017 najbolj dobičkonosni podjetji Hoteli Bernardin d.d. ter Istrabenz Turizem d.d. Zaključki dela so tudi pokazali, da je turizem izredno kompleksna gospodarska panoga, saj združuje ekonomske, sociološke in družbene vidike. Za konkretne izboljšave pri poslovanju analiziranih podjetij je ta računovodska analiza preskromna, saj vključuje le računovodske podatke in je lahko zgolj v pomoč oziroma podlaga za nadaljnjo analizo poslovne uspešnosti izbranih podjetij. Za bolj jasne in konkretne rezultate bi bilo tako treba vključiti tudi določene nedenarne kazalnike.

• Language: Slovenian
• Keywords: turizem, hotelirstvo, slovenska obala, računovodska analiza, uspešnost poslovanja
• Work type: Bachelor thesis/paper
• Organization: FU - Faculty of Administration
• Year: 2019
• PID: 20.500.12556/RUL-113528
• Publication date in RUL: 16.01.2020

Secondary language

• Language: English
• Title: ACCOUNTING ANALYSIS OF THE LARGEST SLOVENIAN COMPANIES ON THE SLOVENIAN COAST

Abstract

Tourism has become a highly important economic industry, not only worldwide but also in Slovenia. Along with a big social influence, it has a large impact on the world economy. During the last five years both demand and supply increased significantly and as a consequence, a large network of competitors has developed. Despite the increase in diversity of tourist services, coastal areas are still the most popular choice among the tourists. The hotel industry, as part of tourism industry, has a strong global impact as half of all hotel capacities are located in the coastal regions. This last fact represents one of the most important reasons of the choice for the topic of this thesis. The purpose of this thesis is to determine how successful are hotels on the Slovenian coast from accounting and financial aspects. This topic has recently not been explored in the academic literature. The accounting analysis in this thesis consists of four financial indicators: revenue trends, structure of operating expenses, EBIT, and ROA. First part of the thesis analyses the current situation of tourism industry in the world and in Slovenia with the use of secondary analysis. It also explains the main features of accounting and financial analysis in tourism and hotel industry. The analysis shows that the growth rates in net sales revenues of the largest hotel companies in Slovenian coast is not equal to the average growth rate of revenues in the hotel industry in Slovenia. Similarly, a larger number of operating hotels within a hotel chain company does not make the company more profitable on its invested assets. Among the hotel companies operating exclusively on the Slovenian coast, the most profitable hotels in 2017 were Hotels Bernardin d.d. and Istrabenz Tourism d.d. The conclusions of the thesis also show that tourism is an extremely complex industry since it combines economic, sociological and social aspects. This accounting analysis proved to be too modest for concrete improvements in the operations of the analysed companies, since it includes only accounting data and can only be a help or basis for further analysis of the business performance of the selected companies. For the sake of clarity and concrete results, certain non-monetary indicators should also be included.

• Keywords: tourism, hotel industry, Slovenian coast, accounting analysis, business performance