期刊名称：WPOM : Working Papers on Operations Management
电子版ISSN：1989-9068
出版年度：2014
卷号：5
期号：1
页码：15-30
语种：English
出版社：Editorial UPV
摘要：This paper studies the relationship between category, size and chain affiliation of hotels and their financial performance using ANOVA analysis of financial data collected from the SABI database. The target population was Spanish hotels, and the sample used for the study was the hotels of the Alicante region. The results of the study show that in times of the crisis financial figures of hotel companies are generally very low, with the negative average profits in most cases. Category, size and chain affiliation do not completely explain the differences between hotels’ financial performance. Only revenue has a significant relationship with all of these three variables. Among other financial indicators, also revenue per room is influenced by category, while gross profits per room and net profits per room are influenced both by category and chain affiliation.
