호텔기업 재무적 경영성과지표의 지역간 차이분석

• 영문명: A Comparison Study of Financial Management Performance Indicators : Regional Differentials between Seoul and Jeju’s 5 Star Hotels
• 발행기관: 관광경영학회
• 저자명: 김시중
• 간행물 정보: 『관광경영연구』제22권 제4호, 789~805쪽, 전체 17쪽
• 주제분류: 사회과학 > 관광학
• 파일형태: PDF
• 발행일자: 2018.07.31

영문 초록

This study aim to analyse financial management performance indicators focusing on regional differentials. This empirical study design a research with 14 standard financial ratios of the 25 five star hotels in domestic regions(Seoul and Jeju), and analyse by T-test for hypothesis testing. As results of testing, all the 5 star hotel's mean value between Seoul and Jeju hotels is statistical significance that affected by 'operating profit growth rate,' ‘total asset growth rate’, ‘net earning rate to sales’, ‘net earning rate to total assets’, ‘net earning rate to stockholders’ equity’, ‘debt ratio’. Meanwhile, there is no regional differentials between Seoul and Jeju hotels because there is no statistical significance meaning when analyzing indicators which are ‘net sales growth rate’, ‘current income growth rate’, ‘return on net sales’, ‘interest coverage rate’, ‘current ratio’, ‘total borrowings to total assets’, ‘asset turnover ratio’, and ‘total assets to operating cash flow’.

목차

Ⅰ. 서론

Ⅱ. 이론적 고찰

Ⅲ. 연구설계

Ⅳ. 분석결과

Ⅴ. 결론

참고문헌

키워드

Difference Analysis Management Performance Indicators Financial Management Indicators Financial Ratios Hotel Enterprise