관광여가 산업의 자산구조가 경영성과에 미치는 영향

• 영문명: Impact of the Asset Structure in tourism and leisure Industry on the Managerial Outcomes
• 발행기관: 한국관광학회
• 저자명: 김재석
• 간행물 정보: 『관광학연구』제30권 제3호, 293~310쪽, 전체 18쪽
• 주제분류: 사회과학 > 관광학
• 파일형태: PDF
• 발행일자: 2006.06.30

영문 초록

The differences and dynamics in asset structure by types of business, and the impact of assets on the managerial outcomes in the tourism and leisure industry were analyzed in this study. The purpose of this study is to estimate the structure and dynamics of assets and the effect for the managerial outcomes. The annual index of financial statement analysis, estimated by the Bank of Korea, was used in this study. Analysis of variance(ANOVA) and multiple regression analysis were used to estimate these purposes. The findings of the current study showed that in manufacturing industry, only inventory assets affect the managerial outcomes. Contrasting to this, the managerial outcomes were significantly affected by the inventory assets and property assets in accommodation and entertainment industries. On the other hand, in air transportation industry, property assets were significant factors in affecting managerial outcomes. Consequently, it was also estimated that the efficiency of assets was different depend on the structure of the industry.

목차

I. 서론

II. 이론적 배경

III. 실증연구의 설계

IV. 분석결과 및 해석

V. 결론 및 시사점

참고문헌

키워드

관광여가산업 자산구조 활동성 비율 경영성과