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- Title
TURİZM ALT SEKTÖRLERİNİN FİNANSAL PERFORMANSLARININ ORAN YÖNTEMİYLE KARŞILAŞTIRMALI ANALİZİ.
- Authors
KARADENİZ, Erdinç; DALAK, Selda; BEYAZGÜL, Mehmet; GÜNAY, Fatih
- Abstract
The main purpose of this study is to compare financial performances of Turkish tourism sub-sectors which are Accommodation Activities, Food and Beverage Service Activities, Travel Agency and Tour Operator Activities, Sports Activities and Amusement and Recreation Activities sub-sectors by ratio analysis. In this context Central Bank of the Republic of Turkey (CBRT) company accounts data are used of the tourism sub-sectors between the years 2012-2014. 25 ratios were calculated for each sub-sector. It was determined as a result of the study is financial performance of ratio groups vary among sub-sectors. Accommodation sub-sector is the best for the liquidity analysis and profitability analysis results. Food and beverage services sub-sector is the best for the activity ratios and cash conversion cycle. Another important result of the study is sub-sectors prefer mainly short-term debts for the financial structure.
- Publication
Accounting & Auditing Perspective Magazine / Muhasebe ve Denetime Bakış, 2016, Vol 16, Issue 49, p49
- ISSN
1307-6639
- Publication type
Article