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2021, vol. 9, br. 1, str. 121-134
Analiza profitabilnosti hotelijerskih preduzeća u Republici Srbiji
aUniverzitet u Kragujevcu, Fakultet za hotelijerstvo i turizam, Vrnjačka Banja
bUniverzitet u Beogradu, Fakultet organizacionih nauka

e-adresamarko.milasinovic@kg.ac.rs
Ključne reči: profitabilnost; racio analiza; hotelijerska preduzeša; Republika Srbija
Sažetak
Svrha istraživanja je da ispita nivo i kretanje pokazatelja profitabilnosti hotelijerskih preduzeća iz Republike Srbije u periodu od 2016. do 2019. godine. Istraživanje je izvršeno na uzorku od 100 hotelijerskih preduzeća, pri čemu je profitabilnost merena stopom poslovnog dobitka, stopom neto dobitka, stopom prinosa na ukupna sredstva i stopom prinosa na sopstveni kapital. Rezultati istraživanja pokazuju da vrednosti korišćenih pokazatelja profitabilnosti rastu u 2017. u odnosu na 2016. godinu, ali opadaju u 2018. i 2019. godini. Statističkom analizom je utvrđeno da promene stope poslovnog dobitka i stope neto dobitka tokom posmatranog četvorogodišnjeg perioda nisu statistički značajne, dok su pad vrednosti stope prinosa na ukupna sredstva u 2018. u odnosu na 2017. godinu i pad stope prinosa na sopstveni kapital u 2018. u odnosu na 2017. godinu i 2019. u odnosu na 2017. godinu, statistički značajni. Rezultati istraživanja mogu biti od značaja za menadžment preduzeća, kao i za njegove vlasnike, jer omogućavaju sagledavanje nivoa profitabilnosti poverenih preduzeća, odnosno, preduzeća koja se nalaze u njegovom vlasništvu, ali i investitorima i kreatorima politike razvoja turizma.
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O članku

jezik rada: engleski
vrsta rada: pregledni članak
DOI: 10.5937/menhottur2101121M
primljen: 01.01.2021.
revidiran: 15.02.2021.
prihvaćen: 06.06.2021.
objavljen u SCIndeksu: 29.06.2021.