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ANALYSIS OF TOURISM ENTERPRISE PERFORMANCE EVALUATION BY ENTERPRISE PERFORMANCE MODEL
Abstract
Under the current unstable market economy conditions, every business entity must constantly monitor the development of its financial situation, competition, get new customers and offer new products and services. From the point of view of financial managers, it is the continuous monitoring and assessment of the financial situation of the business entity. Given the dynamically changing economic environment, it is essential to monitor enterprise performance analysis not only in terms of the past, but also to focus on predicting future developments. Such a complex analysis is now an indispensable part of the assessment of each company's financial situation. The aim of the paper was to analyze the performance evaluation of selected tourism enterprises by applying financial - economic indicators and modern concepts of performance evaluation indicator Economic Value Added (EVA). Appropriate statistical methods helped to identify significant determinants taking into account the specificities of tourism enterprises that have become input indicators for creating an innovative Enterprise Performance Model (EPM) for tourism enterprises operating in the conditions of the Slovak business environment.
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