Özet:

In this study, we have studied the changes in the profitability of the tourism sector over the years. Starting from the change in the profitability of the sector, it is intended to make forecasts for the coming years and to contribute to the work that will be done in this direction. Using the 2010-2016 balance sheets and average data in the income tables of 9,341 companies in the accommodation and food and beverage sub-sector received from the T.C. Central Bank, the variation between the years of the ownership profitability of those companies has been assessed. The net profit margin (ROS), active profitability (ROA) and capital profitability (ROE) are determined by years. There were no significant deviations in ROS, ROA and ROE for the years 2010-2014, determined using industry average data. The damage occurred in 2011 was observed that the next year could be compensated. It can be said that the net profit margin affects capital profitability more than its active profitability. According to the assessment, the reason why costs and expenditure were lower in 2016 compared to sales was the high net profit margin and thus the profitability of the capital and the active profitability were assessed to be achieved in a positive direction and at a maximum level. The profitability of the sector, especially in 2016, was quite high compared to the other years. This means that the efficiency in the use of resources is increasing. As a result, it can be stated that the profit obtained through assets in 2016 in exchange for the capital is sufficient. Again, from 2016 it can be said that have improved their performance by using profits efficiently.