مدى اعتماد الفنادق علي أسلوب تحليل حساسية الربحية لتحديد العوامل المتحكمة في صافي الأرباح : دراسة ميدانية على عينة من الفنادق بمدينة الخرطوم

الملخص EN

The study aimed to show the importance of profitability sensitivity analysis in determining the factors controlling net hotel profits, and the impact of each factor on the other.

The study problem is represented in that the process of measuring the impact of changes in the factors controlling net profit was not subjected to a scientific accounting approach to determine the effect of each factor on the other.

The study followed the descriptive-analytical approach to analyze and test the hypotheses.

The study reached results including: The hotel management monitors the changes in the number of guests to know their impact on the net profit, and recommended the necessity of classifying and arranging the revenue and cost factors according to their impact on the net profit.