Analysis of the Financial Position of an Entity on the Romanian Seaside under Normal and Pandemic Conditions

Bogdan Cosmin Gomoi
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Bogdan Cosmin Gomoi: "Aurel Vlaicu" University of Arad

CECCAR Business Review, 2022, vol. 3, issue 7, 14-23

Abstract: The hospitality industry, reflected in the literature under the acronym HoReCa, is an extremely volatile area of activity, often fluctuating and very sensitive to a wide range of conjunctural factors. The business entities in this sector are frequently influenced by the events occurring both at the level of their microenvironment and their macroenvironment. In this article we aim to perform the analysis of the financial position and its variations related to an entity in the hospitality industry situated on the Romanian seaside, taking into account the normal situation before the pandemic, but also the crisis generated by COVID-19.

Keywords: financial position; ratio; difference; normality; pandemic (search for similar items in EconPapers)
JEL-codes: G01 G32 L83 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:3:y:2022:i:7:p:14-23

DOI: 10.37945/cbr.2022.07.02

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