Hodnocení finančního zdraví českých cestovních kanceláří
ČlánekOtevřený přístuppeer-reviewedpublishedDatum publikování
2018
Autoři
Vedoucí práce
Oponent
Název časopisu
Název svazku
Vydavatel
Univerzita Pardubice
Abstrakt
Tourism industry belongs to the relatively young and dynamically expanding
sector of economy in post-communist countries. According to the Tourism Satellite
Account data, tourism industry created on average 3 percent of gross domestic product
in last ten years in the Czech Republic. The study is focused on travel agents whose main
task is to mediate tourism services. The paper aims to assess the financial health of tour
operators in the Czech Republic using different methods which are suitable for financial
health evaluation and compare the results of these methods. The multiple criteria
decision making methods (TOPSIS and WSA) based on selected financial ratios and
bankruptcy models, specifically Altman Z´-Score, Z´´-Score models and index IN05
were applied. The data were taken from database Albertina CZ Gold Edition. The final
sample covered data about 232 tour operators (group 79.12 according to the Statistical
Classification of Economic Activities in the European Community Rev.2) for the years
2014. The findings of all applied methods show that not all companies are in good
financial health and it is expected that the market of tour operators will evolve towards
a reduction of the number of market players.
Rozsah stran
ISSN
ISSN 1211-555X (Print)
ISSN 1804-8048 (Online)
ISSN 1804-8048 (Online)
Trvalý odkaz na tento záznam
Projekt
Zdrojový dokument
Scientific papers of the University of Pardubice. Series D, Faculty of Economics and Administration. 42/2018
Vydavatelská verze
Přístup k e-verzi
open access
Název akce
ISBN
Studijní obor
Studijní program
Signatura tištěné verze
Umístění tištěné verze
Přístup k tištěné verzi
Klíčová slova
bancruptcy models, Altman Z-score, IN05, multiple criteria decision making methods, tour operators