호텔기업의 원가형태 분석과 원가추정에 관한 연구

• 영문명: A Study on Analysis of Cost Behavior and Cost Estimation in the Hotel Industry
• 발행기관: 대한관광경영학회
• 저자명: 安光浩
• 간행물 정보: 『관광연구』제15권 제1호, 133~152쪽, 전체 20쪽
• 주제분류: 사회과학 > 관광학
• 파일형태: PDF
• 발행일자: 2000.08.30

영문 초록

This study aims to help make the financial decisions necessary for an effective hotel management with a clear understanding of the unique cost behavior patterns of the hotel business. For this reason, the relationship between the operating departmental revenues and corresponding departmental costs is investigated by using a statistical cost analysis technique to build a statistical cost estimation model which could be applied to the hotel industry. For this study, an international chain hotel which has 324 operational bedrooms, various types of food and beverage outlets and other facilities was selected as a case hotel. Using the monthly departmental income statements of the hotel selected for the period of four financial years(l994-1997), the following statistical analyses were performed. First, the correlation analyses were carried out to find out how the departmental costs vary with change in the department's revenue. Second, multiple regression analyses were conducted to determine the correlation between the revenue and costs of each department, establishing a regression model for the estimation of future costs. As the results of the study, the regression models formulated for the estimation of the future costs to be incurred will surely not only help manager understand clearly the cost behavior patterns of the hotel but also could be a useful tool for making their financial decisions related to financial planning of a hotel such as budgeting and profit planning.

목차

ABSTRACT

Ⅰ. 서론

Ⅱ. 호텔기업의 원가형태와 추정에 관한 선행연구

Ⅲ. 사례호텔기업의 원가행태 분석과 원가추정

Ⅳ. 결론

참고문헌

키워드

부문별 매출액 부문원가 원가행태 원가추정 원가추정모형