Through the research carried out, the construction and unification of evaluation and control models of the operations carried out in the hotel industry has been proceeded. for this, the analysis of the efficiency and effectiveness ratios of each chosen responsibility center has been used, for each hotel, comparing the achievements of two hotels; and the “STEPWISE” statistical method.
Although the analysis by accounting ratios is an important means for control, since they are indicators that serve for inspection, by them they do not represent a sufficient means to achieve the complete and current objective of the control function, but they can also be used as input of another function of the analysis that helps to discover the factors determining the efficiency and effectiveness of the performance.
DOI : https://dialnet.unirioja.es/servlet/tesis?codigo=168955
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