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English
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:
2009-12-30
The Way of the Opinion Touristic Enterprise on the Basis of Financial Statement. Part 1, The Preliminary Analysis of the Balance
Sylwia Bronowicka-Biesiada
Stanisław Bronowicki
Abstract
This article presents a method of judging the financial situation of small, medium and large enterprises in the tourism sector on the basis of a preliminary analysis of the balance sheet. Data contained in it allow to estimate not only the financial condition, but in detail to also qualify the equity condition of the enterprise and the source of its funding. The preliminary analysis of the balance consists of the execution of a horizontal and vertical analysis. These analyses form the Basic framework for forecasting the development of the tourism enterprise, or its stagnation. They make up an in-depth source of information not only for the owners of the touristic enterprise, but also for those that interact with it - such as banks, contracting parties and customers. They are also the basis for an execution of an indicatory analysis of the balance sheet, enriching the investigative process. They also enable a more detailed judgment of the tourism enterprise.(original abstract)Keywords:
Tourist enterprises, Financial statements, Balance-sheet analysisMost read articles by the same author(s)
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Bronowicka-Biesiada, S., & Bronowicki, S. (2009). The Way of the Opinion Touristic Enterprise on the Basis of Financial Statement. Part 1, The Preliminary Analysis of the Balance. Studia Periegetica, 3, 67–77. Retrieved from https://journals.wsb.poznan.pl/index.php/sp/article/view/276
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This work is licensed under a Creative Commons Attribution-NoDerivatives 4.0 International License.