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

    Universidade de Santiago de Compostela

    Santiago de Compostela, España


  2. 2 Universidade da Coruña

    Universidade da Coruña

    La Coruña, España


Revista de Contabilidad y Tributación. CEF

ISSN: 2695-6896 2792-8306

Ano de publicación: 2023

Número: 487

Páxinas: 165-190

Tipo: Artigo


Outras publicacións en: Revista de Contabilidad y Tributación. CEF


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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