Abstract
Analysis of business activities and defining future business plans are based on an analysis of appropriate business performance - financial and non-financial. Value of business performance reflects success of the company. The way of organizing business activities of the company, cooperation among employees, level of capacity utilization, innovation affect on the business performance. This paper analyzes the business activities which contribute to the creation of value (human resource management, marketing activities aimed at the efficient utilization of hotel capacities and activities of innovation) and business performance - financial (return on assets, return on equity, employee productivity) and non-financial (quality of hotel service, motivation of employees). The main objective of the research is to examine the interrelationship between business activities that contribute to creating value and business performance of the hotel. Results of the regression analyzes leads to the conclusion that the analyzed business activities affect on employee productivity and affect on non-financial performance - the quality of hotel services and motivation of employees.
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