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Análisis económico-financiero de los parques temáticos españoles

 

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Author: Escobar Pérez, Bernabé
Fresneda Fuentes, Maria Silvia
Lobo Gallardo, Antonio
Coordinator/Director: Díez de Castro, Enrique Carlos
Brândao, Elísio
Department: Universidad de Sevilla. Departamento de Contabilidad y Economía Financiera
Date: 2005
Published in: Cities in competition. XV Spanish-Portuguese Meeting of Scientific Management (2005), p 125-137
ISBN/ISSN: 84-96378-10-1
Document type: Presentation
Abstract: Los parques temáticos generan posiciones contrapuestas en la literatura especializada. Por un lado, quienes los defienden afirman que son uno de los segmentos más prometedores dentro del sector turístico. Por otro, hay otros autores que argumentan...
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Theme Parks generate opposed positions in specialized literature. On the one hand, there are those who defend them affirm that they are one of the most promising segments within the tourist sector. On the other hand, there are other authors who argue that they constitute ruinous businesses, as they demonstrate by their main financial figures. For that reason, in this work we have analyzed the historical evolution and the current situation of the Spanish Theme Parks through their financial information, in order to determine from a technical point of view some of the causes that have caused them and also to explain their continuity paradox. In order to reach it, we have studied the evolution of the main financial ratios of the sector, according to the information contained in their Balance Sheet and Losses and Profit Account. In general terms, they show a negative current situation and a non-positive foreseeable evolution, unless important reforms are carried out.
Cite: Escobar Pérez, B., Fresneda Fuentes, M.S. y Lobo Gallardo, A. (2005). Análisis económico-financiero de los parques temáticos españoles. En Cities in competition. XV Spanish-Portuguese Meeting of Scientific Management (125-137), Sevilla: Universidad de Sevilla.
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URI: https://hdl.handle.net/11441/80023

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