In this paper I am going to present the theoretical framework concerning the fundamentals of Finance and Marketing – Management approaches seen from the perspective of Business Planning in the micro-environment and with a view of further and long-term Development and Growth (concerning the macro-environment) in Tourism. Moreover, in the name of such a Development and Growth, I am going to discuss the findings of my primary research in 4 and 5 star business hotels (ten-10 case studies). More specifically, it is going to be a comparative qualitative analysis between 4 and 5 star business hotels of two towns in Greece, Patras and Athens.

I decided to conduct such a research of ten (10) case studies as a first and remote research in order to find out which of the Financial Ratios are used in the Financial Statement Analysis of 4 and 5 star business hotels, in two big towns in Greece- In Patras and in Athens.

According to UNWTO (World Tourism Barometer), tourist arrivals grew by 5% during the first half of 2013 compared to the same period of 2012, reaching 500 million and Growth was stronger in emerging economy destinations (+6%) than in advanced economies (+4%), a trend which has marked the sector for many years now. The fact that international tourism, grew above expectations confirms that travelling is part of consumer patterns for an increasing number of people in both emerging and advanced economies. Moreover, it becomes evident that Tourism is one of the key pillars of socio-economic development, being a leading contributor to economic growth, exports and jobs.

Even in the past there were inferences that Tourism is a major industry (40% of GDP for developing countries and 65% for developed or industrial countries) (Cooper et al., 1998, Gee et al., 1997).

Corporate Strategy seems to include the whole corporate's culture towards to its being competitive in the marketplace while strategic planning makes the firm focus on a high level productivity and profitability by promoting the firm's competitive advantage (s) (Thomson et al., 2008).

Taking into account the fact that Tourism is a major industry (40% of GDP for developing countries and 65% for developed or industrial countries (Cooper et al., 1998: 125, Gee et al., 1997), I am going to further examine the relation between Financial Statement Analysis based on Ratios and Microeconomic theory and thus with Strategic Planning and Entrepreneurship, Knowledge Management and Human Recourses. (Getz &Nilsson 2003).

This analysis is based on Ratios and Microeconomic theory and thus on Strategic Planning, Entrepreneurship, Knowledge Management and Human Resources.