Komparativna analiza uspješnosti poslovanja odabranih hotelskih lanaca i butik hotela

master's thesis

• Title (english): Comparative analysis of business performance of selected hotel chains and boutique hotels
• Author: Laura Kraina
• Mentor: Ivana Mamić Sačer (mentor)
• Committee member: Katarina Žager (član povjerenstva)
• Committee member: Ivana Pavić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2023-09-04, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Cilj ovog diplomskog rada bio je analizirati uspješnost poslovanja hotelskih lanaca i butik hotela i utvrditi posluju li hotelski lanci bolje od butik hotela ili obrnuto te analizirati učinke pandemije bolesti COVID-19 na uspješnost poslovanja odabranih hotelskih lanaca i butik hotela. Lanac hotela predstavlja niz povezanih hotela koji su u vlasništvu jednog poduzeća, s istim prepoznatljivim imenom i zajedničkim standardima u raznim gradovima i državama, dok butik hoteli predstavljaju male, elegantno uređene hotele koji gostima pružaju personaliziraniji pristup nego hotelski lanci. Prednosti hotelskih lanaca su financijske uštede, marketinške uštede i smanjenje rizika zbog raznolikosti ponude usluga. Nedostaci hotelskih lanaca su problemi koji zahvaćaju sve velike organizacije, a tiču se komunikacije i nadzora. Prednosti butik hotela su fleksibilnost u prilagodbi tržišnim trendovima, personalizirani odnos prema gostima i mogućnost izrazite diferencijacije. Nedostaci butik hotela se mogu ogledati u ograničenju mogućnosti širenja poslovanja, skupljoj nabavi i nedostatku upravljačkih znanja. Očekivani doprinos rada je prikaz uspješnosti poslovanja odabranih hotela za razdoblje od 2018. do 2022. godine. Dobiveni rezultati analize financijskih izvještaja mogu poslužiti u poboljšanju poslovanja poduzeća u hotelskoj industriji. Navedena analiza provedena je na primjeru dvaju hotelskih lanaca: Valamar Riviere d. d. i Plave Lagune d. d. te dvaju butik hotela: Mauro d. o. o. i Amfiteatar d. o. o. u razdoblju od 2018. godine do 2022. godine. Analizirajući poslovanje promatranih hotelskih lanaca i butik hotela u 2019. godini može se zaključiti da nema značajnijih razlika u uspješnosti poslovanja između promatranih hotelskih lanaca i butik hotela. Provedbom vertikalne analize bilance i računa dobiti i gubitka te analizom s pomoću financijskih pokazatelja došlo se do zaključka da je pandemija bolesti COVID-19 imala negativan utjecaj na poslovanje promatranih hotela i da su promatrani hotelski lanci uspješnije prebrodili poteškoće u poslovanju uzrokovane pandemijom.

Abstract (english)

The aim of this thesis was to analyze the performance of hotel chains and the boutique hotels and to determine whether hotel chains are operating better than boutique hotels or vice versa, and to analyze the effects of the Covid-19 pandemic on the performance of selected hotel chains and the boutique hotels. A hotel chain represents a series of connected hotels that are owned by one company, with the same recognizable name and common standards in various cities and countries, while boutique hotels represent small, elegantly decorated hotels that provide more personalised access for guests than hotel chains. The advantages of hotel chains are financial savings, marketing savings and risk reduction due to the diversity of services offered. Disadvantages of hotel chains are problems that affect all large organizations, and they concern communication and supervision. The advantages of boutique hotels are flexibility in adapting to market trends, a personalized attitude towards guests and the possibility of strong differentiation. Disadvantages of boutique hotels can be seen in limiting the possibility of business expansion, more expensive procurement and lack of managerial knowledge. The expected contribution of the work is a presentation of the performance of selected hotels for the period from 2018. to 2022. The results of the analysis of financial statements can serve to improve the operation of enterprises in the hotel industry. This analysis was carried out on the example of two hotel chains: Valamar Riviera d. d. and Plava Laguna d. d. and two boutique hotels: Mauro d. o. o. and Amfiteatar d. o. o. between 2018. and 2022. Analyzing the business of the observed hotel chains and the boutique hotels in 2019, it can be concluded that there are no significant differences in business performance between the observed hotel chains and the boutique hotels. Carrying out a vertical analysis of the balance sheet and profit and loss account and analysis using financial indicators led to the conclusion that the Covid-19 pandemic had a negative impact on the operations of the observed hotels and that the observed hotel chains were better able to overcome the operational difficulties caused by the pandemic.

• Keywords: hotelijerstvo; financijski pokazatelji; analiza financijskih izvještaja; hotelski lanci; butik hoteli
• Keywords (english): hotels; financial indicators; analysis of financial statements; hotel chains; boutique hotels
• Language: croatian
• URN:NBN: urn:nbn:hr:148:751451
• Study programme: Title: Business Economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2023-09-08 10:06:33