Viability study of small and medium size agrotourism
enterpises

dc.contributor.author	Τσούκας, Βασίλειος	el
dc.contributor.author	Μπόγκας, Χρήστος	el
dc.contributor.author	Κόλλιας, Παναγιώτης	el
dc.date.accessioned	2015-02-05T11:59:08Z
dc.date.issued	2015-02-05
dc.identifier.uri	http://hdl.handle.net/11400/5657
dc.rights	Αναφορά Δημιουργού-Μη Εμπορική Χρήση-Όχι Παράγωγα Έργα 3.0 Ηνωμένες Πολιτείες	*
dc.rights.uri	http://creativecommons.org/licenses/by-nc-nd/3.0/us/	*
dc.source	http://www.dratte.gr/DRATTE/V13.html	el
dc.subject	Viability
dc.subject	Operating costs
dc.subject	Segmentation
dc.subject	Hospitality
dc.subject	Sales
dc.subject	Agrotourism
dc.subject	Lake Kerkini
dc.subject	Profit Before Taxes
dc.subject	Catering
dc.subject	Financial statements
dc.subject	Βιωσιμότητα
dc.subject	Λειτουργικά κόστη
dc.subject	Τμηματοποίηση
dc.subject	Φιλοξενία
dc.subject	Πωλήσεις
dc.subject	Αγροτουρισμός
dc.subject	Λίμνη Κερκίνη
dc.subject	Tροφοδοσία
dc.subject	Oικονομικές καταστάσεις
dc.title	Viability study of small and medium size agrotourism enterpises	en
heal.type	journalArticle
heal.secondaryTitle	using the cost – benefit analysis method in the area of Lake Kerkini – Belles - Sidirokastro	en
heal.classification	Geography
heal.classification	Tourism
heal.classification	Γεωγραφία
heal.classification	Τουρισμός
heal.classificationURI	http://id.loc.gov/authorities/subjects/sh85053986
heal.classificationURI	http://id.loc.gov/authorities/subjects/sh85136255
heal.classificationURI	N/A-Γεωγραφία
heal.classificationURI	N/A-Τουρισμός
heal.keywordURI	http://lod.nal.usda.gov/23025
heal.dateAvailable	10000-01-01
heal.language	en
heal.access	forever
heal.recordProvider	Τεχνολογικό Εκπαιδευτικό Ίδρυμα Αθήνας. Σχολή Διοίκησης και Οικονομίας. Τμήμα Διοίκησης Επιχειρήσεων. Κατεύθυνση Διοίκησης Τουριστικών Επιχειρήσεων & Επιχειρήσεων Φιλοξενίας	el
heal.publicationDate	2010-09
heal.bibliographicCitation	Tsoukas, V., Bogas, C. and Kollias, P. (2010). Viability study of small and medium size agrotourism enterpises:using the cost – benefit analysis method in the area of Lake Kerkini – Belles - Sidirokastro. Tourism Issues .13. p.138-150.	en
heal.abstract	Abstract: The Kerkini – Belles – Sidirokastro area, a border region of Northern Greece, has found its place on the map of ecotourist destinations only in the last decade. The creation and development of accommodation, alternate sport activities, the exploitation of mineral water resources (thermal springs), the creation of institutions for the protection and the enhancement of lake Kerkini, the emergence and promotion of local the products, the environmental education offered to visitors, especially younger ones, give the area the character of an “integrated” and complete agrotourism destination. The main reference points of this wider region are Lake Kerkini, an important wetland with rich bird life, protected by the Ramsar and Natura 2000 Conventions, as well as the natural thermal spas in Sidirokastro and Agistro. In the last decade there has been renewed investment activity regarding for the most part the establishment of small hotels and hostels, which in addition to hospitality are also active in the traditional food and beverage sector, the alternative sporting activities and the environmental awareness – education. All of these companies are family oriented, as proven by the commitment of time and the employment of the businesspeople themselves, as well as that of their family members. According to several surveys, one in five new small businesses close in the second year of operation, while 50% of them stops working in 5 -7 years after their establishment. In the region examined, until now, no company has discontinued its operations. In this paper we attempt to analyze the financial data of a representative sample of businesses, in order to draw conclusions about their viability. In particular, we focus our attention on sales by segment (hospitality, catering and other activities), the related costs and the operating profits. Our sample consists of twelve small and medium size enterprises, whose financial data cover the three year period 2006 - 2008. All financial data is obtained from those enterprises’ financial statements, as kept by their accountants - auditors and are submitted to the tax authorities.	en
heal.publisher	ΔΡ.Α.Τ.Τ.Ε.- Ινστιτούτο Τουριστικών Μελετών και Ερευνών	el
heal.journalName	Τουριστικά θέματα	el
heal.journalName	Tourism Issues	en
heal.journalType	non peer-reviewed
heal.fullTextAvailability	true