환대기업의 도산가능성 예측 연구

• 영문명: A Study on the Forecasting of Bankruptcy Possibility in the Hospitality Enterprise: Using Altman Index
• 발행기관: 청운대학교 관광산업연구소
• 저자명: 고재용(Koh, Jae-Yong)
• 간행물 정보: 『관광산업연구』관광산업연구 제9권 제2호, 329~346쪽, 전체 18쪽
• 주제분류: 사회과학 > 관광학
• 파일형태: PDF
• 발행일자: 2015.11.30

영문 초록

The primary objective of this paper is to forecast using Altman Index the bankruptcy possibility in the hospitality enterprise. To do this purpose, Altman Model of Developer & Professor Edward I. Altman developed was used to empirical analysis. The using indexes for Altman model are net working capital, retained earnings, EBIT, sales, market value of capital, total assets, book value of liabilities. In conclusion, to make increasing of Z- score, it is necessary to increase the numerator or/and to decrease the denominator. In other words, to make increasing of Z- score, it is necessary the management and action plan to increase the numerator or/and to decrease the denominator.

목차

Ⅰ. 서 론

Ⅱ. 이론적 배경

Ⅲ. 연구설계

Ⅳ. 실증분석

Ⅴ. 결 론

키워드

도산(Bankruptcy) 알트만 지수(Altman index) 환대기업(Hospitality Enterprise)