Abstract

This study is designed to examine and propose the financial and non-financial norms used to analyze the operation efficiency of financial and economic aspects in tourism enterprises in Binh Dinh, Vietnam. The study surveyed 140 tourism enterprises in Binh Dinh, Vietnam, according to four groups of business sizes, including large-scale, medium-sized, small-scale, and micro-scale enterprises. The survey method was survey form, interview, and descriptive statistics, analysis of variance (ANOVA); exploratory factor analysis (EFA) analysis for analysis. Research results show that (i) The national norm system analyzing operation efficiency is not suitable for analyzing operation efficiency of enterprises; (ii) The enterprises’ norm system analyzing operation efficiency is most of the enterprises just care about norms relating to sales. This means that the tourism enterprises do not evaluate operation efficiency thoroughly, and the productivity norms, profitability, non-financial indicators have not been concerned yet. At the same time, Analyzed EFA results are divided into six different groups of new factor affect to operational efficiency in tourism enterprises. Since then, this study has suggested improvement the norms system analyzing operation efficiency of the tourism enterprises in Binh Dinh, Vietnam.

Keywords: Analytical indicators, Business efficiency, Enterprises, Tourism business