Digitální knihovnaUPCE
 

Hodnocení finančního zdraví českých cestovních kanceláří

ČlánekOtevřený přístuppeer-reviewedpublished
Náhled

Datum publikování

2018

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)

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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

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ISBN

Studijní obor

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Umístění tištěné verze

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Klíčová slova

bancruptcy models, Altman Z-score, IN05, multiple criteria decision making methods, tour operators

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