JEFMS Journal

ABSTRACT:

This study was conducted to evaluate the use of business performance analysis indicators in tourism enterprises in Vietnam. The study was carried out with a survey of 120 tourism enterprises in Vietnam according to four groups of business sizes including large-scale, medium-scale, small-scale, and micro-scale enterprises through the online survey method with the help of Google Form tool, descriptive statistics, ANOVA analysis, and Post Hoc test for analysis. Research results have shown that tourism enterprises in Vietnam were only interested in the indicators of productivity, which involve the turnover of the objects, but did not care about using the indicators reflecting the number of days per turnover of objects to evaluate performance; and they only used three main criteria which are the profitability of sales, the profitability of assets and the profitability of equity in analysis. At the same time, the level of interest in using analytical criteria on operational performance, operational efficiency, and profitability was different among groups of large, medium, small, and micro-scale enterprises.

KEYWORDS:

analytical indicators, business efficiency, enterprises, tourism business.

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