دراسة تحليلية لمردودية الفنادق السياحية : دراسة حالة فندق توات-أدرار

الملخص EN

This study aims to know the importance of upgrading the hotel service in raising financial profitability.

This study was dropped on one of the most important hotels located in the state of Adrar, which is the Twat Hotel l, the study period from 2013 to 2015, after which the hotel was defined as a comprehensive work that is still at its end.

We analysed the financial position of the Twat Hotel using indicators and financial ratios to determine the efficiency of the Twat Hotel in achieving the financial objectives.

For a wish, Where the study reached a number of results, the most important of which is the optimal utilization of the financial resources available to the hotel and not to hold large amounts of money in the form of ready-made values and to expand in the field of activity if the economic conditions are appropriate and the use of external funds in that.