摘要：The profitability of tourism industry is affected by several factors due to the specificity of tourism
business activities such as the season, resources, geographic position, state and local policy, etc.
Therefore, determining the groups of factors that affect the profitability and profitability ratios in
tourism business activities helps to give synchronous solutions to improve the efficiency of tourism
business. This study is based on a survey on the factors affecting the profitability through the questionnaires
and interviews of 115 tourist enterprises in BinhDinh, Vietnam. The study conducts
Cronbach’s Alpha and EFA analysis to determine groups of influencing factors and building regression
functions of factors affecting the profitability ratios in tourist enterprises in BinhDinh
province, Vietnam. Based on the EFA analysis results, the study has found two main types of factors
affecting the profitability of enterprises; namely within and outside the firms. The group of
factors within the enterprise includes 3 small groups; namely financial capacity; Enterprise human
resources and Enterprise leadership. The external factors include 4 small groups including tourism
business market; travel space and support services; political institutions; infrastructure and tourism
security. The effects of these factors on financial figures are also represented in regression form.
