INEbase / Hotel Establishment Structural Survey 1996 / Methodology
Background and objectives
Methodological characteristics and content
Background and objectives
The National Institute of Statistics has been offering structural data on the hotel sector since 1987.
The Hotel Establishment Structural Survey 1996 incorporates the new service sector methodology into the study of the hotel sector characteristics following EUROSTAT regulations. Complementary analysis units are broadened (hotel chain, company, establishment) to try to obtain the degree of business concentration in the management of hotel establishments, bearing in mind the number of establishments, capacity, category, distribution on a regional level, as well as the series of physical and accounting variables corresponding to the sector that allows a comparison to be made with the rest of the national and international economic activity sectors.
Methodological characteristics and content
Analysis units
In this survey, the hotel company is the informant unit. Nevertheless the establishment and the hotel chain are also considered in the survey as analysis units.
Survey scope
The survey refers to activities included in subgroups 55.11 and 55.12 of section H of the National Classification of Economic Activities (NCEA) which entered into force in 1993.
The information requested refers to the set of activities developed by each unit during 1996 and the research covers the whole country. Therefore, establishments based in Spain are included.
Establishments characteristics
Identification
The company is identified by the following characteristics:
- Location or site of the central headquarters.
Companies activities
The European Union suggests the activity that generates the maximum added value as an objective criterion for determining the main activity of a company. The survey is directed at companies whose main activity is lodging guests whether or not they have a restaurant service, whilst they may well have other activities as well.
Company establishments
This involves obtaining the number of establishments that the company has and if they are situated in Spain, other countries of the European Union and other countries outside the Union.
Employed personnel
Given the peculiar characteristics of the hotel sector 30 June has been used the reference date.
Accounting information
One of the survey's objectives is to make information available on a series of economic variables. Both to collect information on monetary movements and purchases, expenses and income are taken as criteria of the General Accounting Plan (GAP) of 20 December 1990.
Among the most important groupings the following are covered:
- Total purchases of goods and services: This corresponds to the value of all the goods and services bought or consumed in the productive process during the reference period. It represents the value of goods and services bought or consumed as in a production process, excluding fixed assets, whose consumption is registered as fixed capital. In the production process, goods and services may be transformed or consumed completely.
- Personnel expenses: Payments in cash or in kind carried out by employers for the work carried out in the reference period. Includes wages and salaries, compensation, company social security, contributions to complementary pension systems and other corporate cost entries.
- Business volume: Amount of turnover that is derived from the sale of products and provision of services, once discounts, etc. for prompt payment, returns and taxes on sales, VAT or GICT, special taxes and other taxes levied on clients and collected by the Public Treasury, as well as other deductible taxes similar to VAT on sold products are deducted.
- Production value: This measures the total quantity produced as a result of the total of sales carried out and the increase or reduction of stock. It is equivalent to the net amount of turnover, corrected by changes in finished products or products being produced, work carried out for fixed assets, accessory income and current management and consumption and autoconsumption of goods.
- Added value at factors cost: It is calculated as the difference between the production value and the different operation costs destined for resale (purchase of raw materials, other supplies and expenses on external services), deducting the Taxes associated with production and adding operation subsidies. This implies the purest valuation as it does not include any type of tax.
- Gross formation of fixed capital: Investment carried out during the reference period in material and immaterial goods with a lifespan greater than one year, whether they are bought, manufactured for third parties or for own use.