Analysis of hotel financial statements in Tarragona using USALI ratios

Identifier:  TFM:2275

Handle: https://hdl.handle.net/20.500.11797/TFM2275

Authors:  Barbu, Cristian

Abstract:
This study analyzes and compares various hotel companies in the city of Tarragona, focusing primarily on Alta Diamond Projects S.L. and Blaugest S.L. due to their size within the sector. A sample of other companies will also be examined through a profitability analysis to observe the sector as a whole. The analysis will cover the years 2019–2023. The main objective of this work is to analyze hotels using traditional methods and USALI ratios to observe and compare their management and financial performance before, during, and after the COVID-19 health crisis.