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Regression Analysis of the Sensitivity of Labor Productivity in Tourism to Operating Costs
Buljat Maja, Skledar Ćorluka Ana
Škara Ivona
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DOI:10.17265/2328-2169/2021.05.005
University of Applied Sciences, Zapresic, Croatia
Financial Agency (FINA), Zagreb, Croatia
The paper investigates the impact of selected variables of operating costs on labor productivity in the activity of accommodation and preparation and serving of food and beverages in the period from 2010 to 2020. The research was conducted by applying more linear on a sample of all companies that submitted annual financial reports in the observed period. The authors elaborate the special characteristics of the importance of labor productivity as an important indicator of business success, methods, and importance of business cost management and analyze the sensitivity of labor productivity to the costs incurred. Based on regression analysis, it is concluded that the amount of costs has an impact on the growth or decline of labor productivity, but based on the results of some of the costs incurred in business positively affects labor productivity, which is partially confirmed by the hypothesis of this study.
labor productivity, enterprise, financial statements, costs
Journal of Tourism and Hospitality Management, Sep.-Oct. 2021, Vol. 9, No. 5, 314-325 doi: 10.17265/2328-2169/2021.05.005
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