Abstract
Purpose: The present work seeks analyze the profitability and the financial situation of the main Catalan alpine ski resorts, with the objective to check if these are sustainable from an economic point of view, taking into account the external factors that affect him.Design/methodology: With the objective to carry out the study of profitability and financial situation, we obtained the financial states of the main Alpine ski resorts of the Catalan Pyrenees: Baqueira-Beret, Masella, Boí Taüll, Vallter 2000, La Molina, Vall de Núria and Espot Ski-Port Ainé, for the periods comprised between 2011-2015 and we proceeded to apply a series of economical and structural ratios with the purpose of establish a diagnostic on his situation.Findings: The results show that the Baqueira-Beret and Masella resorts are the only that obtain profits, whereas the rest of resorts obtain losses in all the periods analyzed. With regard to the financial situation, the results reveal that the level of indebtedness of the resorts is, in general reduced, arriving to the conclusion that the majority of them are not sustainable from a strictly economic point of view.Research limitations/implications: The main limitations of this work are on the one hand that the conclusions are obtained from a period of analysis of five years (2011-2015), and the second, they are circumscribed to a determinate region.Practical implications: The results of this work can help to take decisions so much to the ski resorts managers as to the public administrators for implementing strategies to achieve diversify the offer and improve the results.Social implications: Nowadays the majority of the ski resorts have been rescued or purchased by the Administration. We can deduce that it keeps by the incomes that generate his existence. That is to say, by the positive externalities that generates in the territory where they are situate.Originality/value: The present research focuses in the financial study of a little studied sector as they are the ski resorts and the snow tourism with the enormous importance that has in the economy of the region and in the territorial development. The agents interested are so much the public administrations like the managers of this type of firms.
Highlights
With regard to the financial situation, the results reveal that the level of indebtedness of the resorts is, in general reduced, arriving to the conclusion that the majority of them are not sustainable from a strictly economic point of view
The present research focuses in the financial study of a little studied sector as they are the ski resorts and the snow tourism with the enormous importance that has in the economy of the region and in the territorial development
Retomando los factores económicos genéricos, hay que destacar que el nivel de vida de las comarcas catalanas en donde se concentra el grueso del turismo de nieve, destaca por la desigualdad, en la medida en que existen muchas familias cuyos ingresos dependen en exclusiva del turismo de nieve
Summary
El turismo de nieve lo podemos clasificar dentro del turismo deportivo y del turismo de naturaleza, ya que esta disciplina se genera motivada por el deseo de practicar actividades deportivas en un entorno natural, de nieve y montaña (Esteban-Talaya, 1995). Transcurrido medio siglo hay trabajos como el realizado por Lasanta (2010) en el Pirineo Aragonés que han analizado el efecto de la implantación de las estaciones de montaña y llegan a la conclusión que los resultados son positivos respecto a la situación demográfica y negativos en la evolución del sector primario. Siguiendo la línea del trabajo de Lasanta (2010), y tal como se observa en la Tabla 2, si bien la población de las comarcas de montaña con estaciones de esquí ha aumentado desde la década pasada, es cierto que durante la crisis ha habido un cierto decrecimiento aunque en menor medida que en el conjunto de la zona pirenaica. Por otro lado y en cuanto a la actividad económica, podemos observar la disminución de activos en el sector primario tomando como referencia la evolución del número de explotaciones ganaderas situadas en las comarcas catalanas de montaña. Retomando los factores económicos genéricos, hay que destacar que el nivel de vida de las comarcas catalanas en donde se concentra el grueso del turismo de nieve, destaca por la desigualdad, en la medida en que existen muchas familias cuyos ingresos dependen en exclusiva del turismo de nieve
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