Rentabilidad económica en hoteles y restaurantes: un enfoque económico-contable y de localización

  1. Rubén Lado-Sestayo 1
  2. Milagros Vivel-Búa 1
  3. María Amparo Centeno-Carballido 2
  4. Jessica Lorenzo-González 1
  1. 1 Universidade de Santiago de Compostela
    info

    Universidade de Santiago de Compostela

    Santiago de Compostela, España

    ROR https://ror.org/030eybx10

  2. 2 Universidade da Coruña
    info

    Universidade da Coruña

    La Coruña, España

    ROR https://ror.org/01qckj285

Revista:
Revista de Contabilidad y Tributación. CEF

ISSN: 2695-6896,  2792-8306

Año de publicación: 2023

Número: 487

Páginas: 165-190

Tipo: Artículo

DOI: 10.51302/RCYT.2023.18583 DIALNET GOOGLE SCHOLAR

Otras publicaciones en: Revista de Contabilidad y Tributación. CEF

Resumen

La rentabilidad económica es una variable estratégica en la gestión corporativa turística, que fue fuertemente erosionada durante la reciente pandemia generada por el virus SARS-CoV-19. Este trabajo evalúa los determinantes de rentabilidad en una muestra de hoteles y restaurantes españoles durante el periodo 2018-2021, poniendo especial foco en la situación de pandemia. Al mismo tiempo, considera como posibles determinantes, tanto variables propias del negocio, que emanan de sus informes contables, como variables relativas a su ubicación geográfica, ya que las estadísticas denotan una heterogeneidad territorial en el efecto de la pandemia. La evidencia empírica obtenida muestra que ambas variables son relevantes, tanto para hoteles como restaurantes, sin existir importantes diferencias entre ambos negocios. Así, tanto los gestores corporativos como los responsables de gestión de los destinos turísticos han de considerarlas para mejorar la rentabilidad de la empresa turística.

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Fuente de los datos: Dialnet