Hotel Enterprise Assessment based on the Revised Economic Value Added Ratio – Conceptual study

Dawid Szutowski


Company’s value creation, widely described in theoretical papers, is slightly recognized in the specific field of lodging industry. It results from sparse practical implications of value-based management in hotel enterprises. Research question is contained in the following question - which characteristics of hotel enterprises affect their value in the context of the revised economic value added ratio (REVA). The purpose of present paper is to identify the characteristics, which affect the value of the hotel enterprise in respect of revised economic value added ratio. The emphasis will be put on the differences between EVA and REVA. Paper presents the results of conceptual study on value creation of entities operation in lodging industry and characteristic features influencing their value. The basis of the reasoning is an adaptation of the concept of the revised economic value added. The main result of the research was to identify five features affecting the hotel company’s value creation. Results show that the effectiveness of evaluation is derived from the extent to which the characteristics of hotels were taken into account. Thus the discussion delivered in present paper has important managerial implications. The first section of the paper, concentrates on the creation of value by the enterprise. The continuation takes a form of a sketch of the possibilities for the application of the revised economic value added ratio. The third section focuses on specific features of the hotel enterprises and implications affecting their value.
Author Dawid Szutowski (WZ / KCAFiW)
Dawid Szutowski,,
Journal seriesGISAP : Economics, Jurisprudence and Management, ISSN 2053-6402, (0 pkt)
Issue year2015
Publication size in sheets0.3
Keywords in Englishrevised economic value added, REVA, value creation, lodging industry, hospitality, hotel
Languageen angielski
Score (nominal)0
Score sourcejournalList
ScoreMinisterial score = 0.0, 08-01-2020, ArticleFromJournal
Ministerial score (2013-2016) = 0.0, 08-01-2020, ArticleFromJournal
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