호텔 자산가치 측정을 위한 구조적 모형 연구

• 영문명: A Study on the Constructional Model for Measurement of Hotel Asset Value
• 발행기관: 관광경영학회
• 저자명: 이재선 오경택
• 간행물 정보: 『관광경영연구』제13권 제4호, 223~249쪽, 전체 27쪽
• 주제분류: 사회과학 > 관광학
• 파일형태: PDF
• 발행일자: 2009.12.31

영문 초록

The purpose of this study is to identify bases of measuring financial and non-financial asset value in order to assess value of hotel assets, to research a measurement model for value formed on the basis of value criteria of financial and non-financial assets, and to understand effects among configuration factors of each asset value via structure analysis. According to structure analysis of each asset via a survey on management-level employees who work for luxurious hotels located in Seoul, learning & growth assets had significant effects on internal process, human, and brand assets, and the effects on customer assets were not significant while the indirect effects via human assets were shown to be significant. Internal process assets had significant effects on brand assets but were insignificant in its effects on customer assets. Human assets had significant effects on customer assets but were insignificant in its effects on brand assets. Meanwhile, both customer and brand assets were shown to had significant effects on financial assets. The results of this study suggest that hotel organizations, unlike other businesses, are much dependent on services and human resources as well as goods, that hotels should form factors that customers are satisfied with and revisit for via intensification of leaning & growth, internal process, and human assets for improving services, and based on these processes, that they should maximize their brand value. Conclusively, such value of customers and brand of hotels serve as main factors to enhance the financial value (business and asset value) of hotels.

목차

Ⅰ. 서론

Ⅱ. 이론적 배경

Ⅲ. 연구설계

Ⅳ. 실증분석

Ⅴ. 결론

참고문헌

키워드

Hotel asset value Employee perspectives equity Internal process equity Human resource equity Customer-based equity Brand equity Financial equity