Profitability measurement of UK theme parks: An aggregate approach

研究成果: 雜誌貢獻文章同行評審

9 引文 斯高帕斯(Scopus)

摘要

Traditionally, financial ratios were used for profitability measurement. This research attempts to apply data envelopment analysis (DEA) to aggregate various financial ratios into a composite profitability index. The research sample includes 13 parks managed by 10 leading theme park operators in the UK. The result first reveals that multi-site operators are significantly more profitable than their single-site rivals. Furthermore, the consistency between DEA and ratio analysis indicates that DEA can be used as a good proxy of ratio analysis. It is hoped that this approach can provide new insights about financial measurement not available to managers through ratio analysis.

原文英語
頁(從 - 到)283-288
頁數6
期刊International Journal of Tourism Research
10
發行號3
DOIs
出版狀態已發佈 - 2008 五月 1
對外發佈Yes

ASJC Scopus subject areas

  • Geography, Planning and Development
  • Transportation
  • Tourism, Leisure and Hospitality Management
  • Nature and Landscape Conservation

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