O resultado contabilístico e a dimensão empresarial influenciam a eficiência das empresas hoteleiras?

Autores

  • M.Pilar Alberca Oliver

DOI:

https://doi.org/10.25145/j.pasos.2014.12.021

Palavras-chave:

Empresas hoteleiras, turismo, análise setoriais, eficiência e avaliação do desempenho.

Resumo

Neste trabalho estima-se empiricamente a eficiência setorial das empresas hoteleiras espanholas na primeira metade da década com dados microeconômicos e sua relação com o resultado econômico e a dimensão da empresa. Com metodologia não paramétrica DEA obtêm-se os índices de eficiência a nível global e individual para cada uma das empresas hoteleiras analisadas, e sua evolução no período. Numa análise de segunda fase, aplica-se um modelo de análise da variância, que permite concluir que as empresas mais eficientes são as de menor dimensão e as que obtêm resultados económicos positivos. Além disso, a eficiência é mostrada como uma variável estável a curto prazo.

Downloads

Não há dados estatísticos.

Referências

Agell,J. 2004 “Why are small firms different? Manager’s views”. Scandinavian Journal of Economics, 106(3): 437‑452.

Alberca-Oliver, P., Parte-Esteban, L. y Such- Devesa, M. J. 2011 “Evaluación del rendimiento de las empresas hoteleras con medidas de eficiencia y productividad: análisis frontera no paramétrico”. Papeles de economía española, (128): 266-280.

Anderson,R.I.;Fok,R. y Scott,J. 2000 “Hotel industry efficiency: An advanced linear programming examination”. American Business Review, 18(1): 40–48.

Avkiran,N.K. 1999 Productivity Analysis in the Services Sector with Data Envelopment Analysis. Avkiran Public. Camira, Quensland.

Avkiran,N.K. 2002 “Monitoring Hotel Perfomance”.Journal of Asia Pacific Business, 4: 51‑56.

Banker,R.D.;Charnes,A. y Cooper,W. 1984 “Some Models for Estimating Technical and Scale Inefficiencies in Data Envelopment Analysis”. Management Science, 30(9): 1078‑1092.

Barros,C. 2005 “Measuring Efficiency in the Hotel sector”. Annals of Tourism Research, 32(2): 456–477.

Barros,C.P. 2005 “Evaluating the efficiency of a small hotel chain with Malmquist productivity index”. International Journal of Tourism Research, 7(3): 173–184.

Barros,C.P. y Alves,F.P. 2004 “Productivity in the Tourism Industry”. International Advances in Economics Resources, 10(3): 215‑225.

Barros,C.P. 2004 “A stochastic cost frontier in the portuguese hotel industry”. Tourism Economics 10(2): 177–192.

Barros, C. P. & Mascarenhas M.J. (2005). “Technical and allocative efficiency in a chain of small hotels”, International Journal of Hospitality Management, 24(3), 415‑436.

Barros,C.P. y Dieke,P.U.C. 2007 “Performance evaluation of Italian airports: A data envelopment analysis”. Journal of Air Transport Management, 13: 184‑191.

Barros,C.P.;Botti,L.;Peypoch,N. y Solonandrasana,B. 2011 “Managerial efficiency and hospitality industry: the Portuguese case”. Applied Economics, Vol. 43 (22), 2895‑2905.

Blasco,A. y Moya,I. 2005 “Factores Económico‑Financieros que inciden en la Eficiencia Temporal de las Empresas del Sector Turístico Español”. Revista Española de Financiación y Contabilidad, 126: 663‑688.

Biggs,T.;Shah,M. y Srivastava,P. 1996. “Technological capabilities and learning in african enterprises”. Regional Program of Enterprise Development (RPED). Case Study Series, World Bank, Washington, DC.

Botti,L.;Briec,W. y Cliquet,G. 2009 “Plural forms versus franchise and company‑owned systems: a DEA approach of hotel chain performance”. Omega, 37: 566–78.

Brida,J.G.;Monterrubbianesi,P.D. y Zapata‑Aguirre, S.2011 “Impactos del turismo sobre el crecimientoeconómico y el desarrollo. El caso de los principalesdestinos turísticos de Colombia”. PASOS.Revista de Turismo y Patrimonio cultural, 9(2):291‑303.

Brida,J.G.;Detotto,C. y Pulina,M. 2011 “How efficient is the Italian hospitalitu sector. A window DEA and truncated‑Tobit analysis” Working Paper CRENoS number 201102. http:// www.crenos.unica.it/

Brotherton,B. y Mooney,S. 1992 “Yield management progress and prospects”. International Journal of Hospitality Management, 11: 23–32.

Brown,J. y Ragsdale,C. 2002 “The Competitive Market Efficiency of Hotel Brands: An Application of Data Envelopment Analysis”. Journal of Hospitality and Tourism Research, 26: 260‑332.

Charnes,A.; Cooper,W. W., y Rhodes,E. 1978 “Measuring the Efficiency of Decision Making Units”. European Journal of Operational Research, 2: 429‑444.

Chen,C.F. 2007 “Applying the stochastic frontier approach to measure hotel managerial efficiency in Taiwan”. Tourism Management 28(3): 696–702.

Chen,T. 2009 “Performance measurement of an enterprise and business units with a application to a Taiwanese hotel chain”. International Journal of Hospitality Management, 28 (3): 415‑422.

Chen,Y.S. y Chen,B.Y. 2012 “Patent indicators as output variables of DEA to evaluate the efficiency of the computer communication equipment industry in United States”. Applied Economics, 44 (11):1429‑1432.

Chiang,W.;Tsai,M. y Wang,L. 2004 “A DEA Evaluation of Taipei Hotels”. Annals of Tourism Research, 31 (3): 712‑715.

Coelli,T. 1998 “A Multi‑stage methodology for the solution of orientated DEA models”. Operations Research Letters, 22: 143‑149.

Coelli,T.;Prasada Rao,D.S.y Battese,G.E. 1998 An Introduction to Efficiency and Productivity Analysis. Kluwer Academic Publishers.

Cooper,W.W.,Seiford,L.M. y Tone,K. 2007 Data envelopment analysis. A comprehensive text with models, applications, references and dea‑solver software (2nd ed.). Springer.

Davutyan,N. 2007 “Measuring the quality of hospitality at Antalya”. International Journal of Tourism Research, 9: 51–57.

De Jorge,J. y Suárez,C. 2008 “Evaluación de la eficiencia y la productividad de las empresas de distribución minorista en el período 1996‑2002”. Cuadernos Económicos del ICE, Tribuna de Economía, 841: 181‑192.

Donaghy,K., McMahon,U., y McDowell,D. 1995 “Yield management: an overview”. International Journal of Hospitality Management, 14(2): 1339–1350.

Donthu,N. y Yoo,B. 1998 “Retail productivity assessment using data envelopment analysis”. Journal of Retailing, 74(1): 89–105.

Emrouznejad,A., Parker,B.R. y Tavares,G. 2008 “Evaluation of research in efficiency and productivity:A Survey and analysis of the first 30 years of scholarly literature in DEA”. Socio‑Economic Planning Sciences, 42(3): 151‑157.

Fuentes,R. 2011 “Efficiency of travel agencies: A case study of Alicante, Spain”. Tourism Management, 32, 75–87.

Haghiri,M. y Simchi,A. 2011 “A nonparametric extension of generalized quadratic Box–Cox models in measuring technical efficiency”. Applied Economics, 43 (21): 2803‑2810.

Haugland,S.A.;Myrtveit,I. y Nygaard,A. 2007 “Market orientation and performance in the service industry: A data envelopment analysis”. Journal of Business Research, 60(11): 1191‑1197.

Hopenhayn,H.A. 1992 “Entry, exit and firm dynamics in long run equilibrium”. Econometrica, 50: 1127‑1150.

Huang,Y.;Mesak,H.;Hsu,M.y Qu,H. 2012 “Dynamic efficiency assessment of the Chinese hotel industry”. Journal of Business Research 65: 59–67.

Hwang,S.N. y Chang,T.Y. 2003 “Using data envelopment analysis to measure hotel managerial efficiency change in Taiwan”. Tourism Management, 24(4): 357‑369.

Illueca,M.y Martínez,L. 2002 “Crecimiento y Productividad en el Sector español de Fritas, Esmaltes y Colores Cerámicos”. (RVEH) Revista Valenciana de Economía y Hacienda, 4(1): 129‑152. INE‑Encuesta

Anual de Servicios. Varios años. www.ine.es.

Jovanovic, B. 1982 “Selection and the evolution of industries”. Econometrica, 50(3): 649‑670.

Johns,N., Howcroft,B. y Drake,L. 1997 “The Use of Data Envelopment Analysis to Monitor Hotel Productivity”. Progress in Tourism and Hospitality Research, 3: 119–127.

Karafillis,C. y Papanagiotou,E. 2011 “Innovation and total factor productivity in organic farming”. Applied Economics, 43 (23): 3075‑3087.

Keh,H.T.,Chu,S.y Xu,J. 2006 “Efficiency, effectiveness and productivity of marketing in services”. European Journal of Operational Research, 170: 265–276.

Leibenstein,H. 1966 “Allocative efficiency vs. x‑efficiency”. American Economic Review, 56(3): 392‑415.

Lundvall,K. y Battese,G.E. 2000 “Firm size, age and efficiency: Evidence from kenyan manufacturing firms”. Journal Development Studies, 36(3): 140‑163.

McLaughlin,C.P.y Coffey,S. 1990 “Measuring productivity on services”. International Journal of Service Industry Management, 1(1): 46–64.

Min H.,Min H. y Joo,S.J., 2008 “A data envelopment analysis‑based balanced scorecard for measuring the comparative efficiency of Korean luxury hotels”. International Journal of Quality and Reliability Management, Vol. 25(4): 349 ‑ 365.

Min,H.,Min,H.,Joo,S.J. y Kim,J. 2009 “Evaluating the financial performances of Korean luxury hotels using data envelopment analysis”. The Service Industries Journal, 29 (6): 835‑845.

Morey,R. y Dittman,D. 1995 “Evaluating a hotel GM’s performance: A case study in benchmarking”. Cornel Hotel Restaurant and Administration Quarterly, 36(5): 30–35.

Neves,J.C.y Lourenço, S. 2009 “Using data envelopment analysis to select strategies that improve the performance of hotel companies”. International Journal of Contemporary Hospitality Management, 21(6): 698 – 712.

Oh,D.,Heshmati,A. y Lööf,H. 2012 “Technical change and total factor productivity growth for Swedish manufacturing and service industries. Applied Economics, 44 (18): 2373‑2391

Oliveira, R.;Pedro, M.I. y Marques,R.C. 2013 “Efficiency and its determinants in Portuguese hotels in the Algarve”. Tourism Management, 36:41‑649

Perrigot,R.,Cliquet,G. y Piot‑Lepetit, I. 2009 “Plural form chain and efficiency: Insights from the French hotel chains and the DEA methodology”. European Management Journal, 27(4): 268‑280.

Pulina M., Detotto, C., y Paba, A. 2010 “An investigation into the relationship between size and efficiency of the Italian hospitality sector: a window DEA approach”. European Journal of Operational Research, 204(3): 613–20.

Ramanathan,R. 2003 An introduction to Data Envelopment Analysis. A tool for Performance Measurement. Sage Publications.

Rubio,M. y Román,M.L. 2006 “Análisis y mejora de la eficiencia de las empresas turísticas de Andalucía”. En Informe Anual del Turismo en Andalucía (pp. 407‑451). Analistas Económicos de Andalucía. Málaga

Sanjeev, G.M. 2007 “Measuring efficiency of the hotel and restaurant sector: the case of India”. International Journal of Contemporary Hospitality Management, 19(5): 378 ‑ 387.

Shang,J.,Hun,W.,Lo,C. y Wang,F. 2008 “Ecommerce and hotel permormance: three‑stage DEA analysis”.The Service Industries Journal, 28(4): 529–540.

Sigala,M.,Airey,D.,Jones,P.y Lockwood,A. 2004 “ICT paradox lost? A stepwise DEA methodology to evaluate technology investments in tourism settings”. Journal of Travel Research, 43: 180–192.

Sigala,M.,Jones,P.,Lockwood,A. y Airey,D. 2005 “Productivity in hotels: a stepwise data envelopment analysis of hotels’ rooms division processes”. The Service Industrial Journal, 25(1): 61–81.

Sigala,M. y Mylonakis,J. 2005 “Developing a data envelopment analysis model for measuring and isolating the impact of contextual factors on hotel productivity”. International Journal of Business Performance Management, 7(2): 174–190.

Wang,F.,Hung, W.y Shang,J. 2006 “Measuring the cost efficiency of international tourist hotels in Taiwan”, Tourism Economics, 12 (1): 5‑20.

Wijeysinghe,B.S. 1993 “Breakeven occupancy for hotel operations”. Management Accounting, 71(2): 23–33.

Williamson, O. 1970 “Corporate Control and Business Behavior”. Prentice‑Hall, Englewood Cliffs, NJ.

Young, A. 1991 “Learning by doing and the dynamic effects of international trade”. Quarterly Journal of Economics, 56: 369‑405.

Yu,M.M. y Lee,B.C.Y. 2009 “Efficiency and effectiveness of service business: Evidence from international tourist hotels in Taiwan”. Tourism Management, 30 (4): 571‑580.

Publicado

2013-11-05

Como Citar

Alberca Oliver, M. (2013). O resultado contabilístico e a dimensão empresarial influenciam a eficiência das empresas hoteleiras?. PASOS Revista De Turismo Y Patrimonio Cultural, 12(2), 299–314. https://doi.org/10.25145/j.pasos.2014.12.021

Edição

Seção

Artigos

##plugins.generic.pfl.publicationFactsTitle##

Metric
##plugins.generic.pfl.thisArticle##
##plugins.generic.pfl.otherArticles##
##plugins.generic.pfl.peerReviewers## 
##plugins.generic.pfl.numPeerReviewers##
##plugins.generic.pfl.averagePeerReviewers##

##plugins.generic.pfl.reviewerProfiles##  Indisp.

##plugins.generic.pfl.authorStatements##

##plugins.generic.pfl.authorStatements##
##plugins.generic.pfl.thisArticle##
##plugins.generic.pfl.otherArticles##
##plugins.generic.pfl.dataAvailability## 
##plugins.generic.pfl.dataAvailability.unsupported##
##plugins.generic.pfl.averagePercentYes##
##plugins.generic.pfl.funders## 
Indisp.
##plugins.generic.pfl.numHaveFunders##
##plugins.generic.pfl.competingInterests## 
Indisp.
##plugins.generic.pfl.averagePercentYes##
Metric
##plugins.generic.pfl.forThisJournal##
##plugins.generic.pfl.otherJournals##
##plugins.generic.pfl.articlesAccepted## 
##plugins.generic.pfl.numArticlesAccepted##
##plugins.generic.pfl.numArticlesAcceptedShort##
##plugins.generic.pfl.daysToPublication## 
##plugins.generic.pfl.numDaysToPublication##
145

##plugins.generic.pfl.indexedIn##

    ##plugins.generic.pfl.indexedList##
##plugins.generic.pfl.editorAndBoard##
##plugins.generic.pfl.profiles##
##plugins.generic.pfl.academicSociety## 
PASOS. Revista de Turismo y Patrimonio Cultural
##plugins.generic.pfl.publisher## 
Instituto Universitario de Investigación Social y Turismo. Universidad de La Laguna (España) - Instituto Universitario da Maia ISMAI (Portugal)