호텔산업의 재무현황 및 제조원가가 수익성에 미치는 영향에 관한 연구

• 영문명: A Study on the Financial Analysis and the Cost of Goods Manufactured on the Profitability of the Korean Hotel Industry
• 발행기관: 대한관광경영학회
• 저자명: 공명재 박주홍
• 간행물 정보: 『관광연구』제19권 제1호, 135~153쪽, 전체 19쪽
• 주제분류: 사회과학 > 관광학
• 파일형태: PDF
• 발행일자: 2004.06.30

영문 초록

This paper focuses statement of cost of goods manufactured in the Korean hotel industry. And, it also examines some financial ratios in that industry. The ratios measuring liquidity, capital structure, efficiency, and productivity are reviewed in this study. Focusing recent years, it is shown that the productivity of the hotel industry is low, while employment costs explain more than half of gross value added. Through the regression analysis, over 1986-2001, this study shows the effects of various expenses on the profitability of the hotel industry. As expected, employee benefits and maintenance cost are negatively affecting its profitability. However, electricity and utility cost is positively affecting its profitability in 95% significance level. It implies more electricity and utility cost, higher profitability of the hotel industry. It shows a very interesting result. Other expense is also positively affecting its profitability, but the contents of other expense is not clear to draw any conclusion.

목차

ABSTRACT

Ⅰ. 서론

Ⅱ. 선행연구의 검토

Ⅲ. 호텔산업의 재무현황

Ⅳ. 실증분석

Ⅴ. 결론 및 요약

참고문헌

키워드

호텔산업 재무현황 제조원가 수익성