Earticle

초록

영어

As the number of golf club in Korea is over the demand, the value of golf club membership has been declining constantly. Therefore the golf club membership is now being sold lower than its dealing price in the market. Many golf clubs will face financial crisis if many of their member ask their initial membership deposit back. This kind of membership system is originally from Japan. When a person registers a golf club, he or she pays certain amount of money as a deposit and gets some advantages of using the facilities of the club and gets the money back when the agreed period(usually 5 years) is expired. This study is based on ‘Audit Report of Golf Clubs’ financial accounts’ (hereinafter referred to “Audit Report”) which is put on a website of Financial Supervisory Service. According to this study, about 42% of golf clubs are having a deficit. Some golf clubs in the Capital area and Jeju Island are assumed to have serious financial problem of paying back their membership fee. We will study about this “Audit Report” to analyze the threat and prepare the good solution on this matter.

목차

I. 서론
  1. 연구의 필요성
  2. 연구의 목적
 II. 연구방법
  1. 자료수집
  2. 연구방법
 III. 연구결과
  1. 영업이익 분석
  2. 지역별 손익현황
  3. 유보율 분석
 IV. 논의 및 결론
  1. 논의
  2. 결론 및 제언
 참고문헌
 ABSTRACT

저자

• 박찬희 [ Park, Chan-Hee | 건국대학교 ]
• 심재훈 [ Shim, Jae-Hoon | 건국대학교 ]
• 김옥현 [ Kim, Ok-Hyun | 건국대학교 ]

참고문헌