Analiza stabilității financiare în industria hotelieră după metoda de credit scoring

Abstract

The analysis of the financial stability of an entity is very important in order to measure the performances of the top management and their ability to control the assets of the company, the owner’s equity and the profitability of that company. The present article aims to analyse the evolution of the stability of top 10 hotels from the industry and to propose some solutions for those companies that face problems in administrating their assets and debts. In addition, an interesting fact to be analysed is the correlation between the level of increase of the volume of sales, of the volume of assets and that of the employees of the company. While making the respective calculations, big discrepancies were noticed, and a key moment is to explain why this situation occurred. Going deeper into the made calculations, we will analyse which indicators most affected the level of stability of the analysed companies and the consequences of the irrational use of company’s resources that may lead to bankruptcy. Thus, the following study, developed as a fusion of existing knowledge and author´s own research, aims to provide a basis for reflection and discussion with theorists, practitioners and analysts within the financial domain.