Kondycja finansowa organizatorów turystyki w Polsce w latach 2007-2011
Financial condition of tourism organisers in Poland in the period 2007-2011
Author(s): Grzegorz GołembskiSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: tour operator; financial condition; financial reporting; efficiency of operations
Summary/Abstract: The aim of the study is to evaluate the financial condition of the seventy biggest tour operators in Poland on the basis of statistical reports. Using literature and own research the author considers the possibilities of evaluating financial condition of travel agencies. He proposes measures needed to provide a general characteristic of tour operators and describe their financial liquidity, efficiency of operations, funding structures and profitability. A detailed analysis of these indicators has revealed a very unfavourable picture of Polish tour operators’ financial condition. Accordingly, the author identifies the biggest threats to the industry and formulates conclusions regarding both the possibilities of tour operators adapting to the new market conditions and activities of government bodies responsible for providing legal and economic frameworks for enterprises.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2013
- Issue No: 303
- Page Range: 78-92
- Page Count: 15
- Language: Polish