Analiza financiară a unei entități din domeniul turismului – între normalitate și pandemia de COVID-19
The Financial Analyses of an Entity from the Tourism Field – Between Normality and the COVID-19 Pandemic
Author(s): Bogdan Cosmin GomoiSubject(s): Economy, Accounting - Business Administration
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: hospitality industry; hotels; restaurants and catering; normality; pandemic; analyses;
Summary/Abstract: The COVID-19 pandemic strongly affected the national economies and the global economy as a whole. The restrictions imposed generated disruptions at the level of both material and financial flows, significantly challenging the economic entities’ resilience. Surely, the impact was stronger on smaller entities or the ones from certain fields of activity, the hotels, restaurants and catering sector being extremely affected. This article aims to provide a rough parallel financial analyses between the situation of 2019 under normal circumstances, and the situation of 2020 under pandemic circumstances for a well-established company in the Romanian hospitality industry, namely SC Turism Felix SA Băile Felix.
Journal: CECCAR Business Review
- Issue Year: 2/2021
- Issue No: 09
- Page Range: 12-21
- Page Count: 10
- Language: English, Romanian
