The Analysis of the Economic and Financial Performance Based On the Rates of Return in Hospitality Industry Companies On the Romanian Seaside

This research uses the rate of return method in hospitality industry companies, regarding the theoretical bases and the meanings of the concept of performance, by analysing two hotel companies from the Romanian seaside. The analysis of the activity of the two hotel complexes reveals the impact that the development of the Northern and Southern areas of the Romanian coastline has on their performance. The use of the rates of return gives the possibility to obtain different information and creates the possibility to make a comparison in all three planes, i.e. rules, time and space, in terms of a company’s financial and economic activity