The purpose of this study is to present improvement methods for enlarging profitability on hotel business by comparison and analysis of profitability by business environments and understand effective factors upon profitability of hotel. To accomplish the purpose of this study, I have run paralleled with both documentary study and empirical study. For empirical study, I sampled Seoul-based hotels and investigated their financial data and business showings from 1995 to 1999. The collected data were analyzed by SPSS WIN 7.5 program(mostly the correlation analysis and multiple regression analysis). The findings of this study research are summarized below. First, regarding analysis of variation and t-test, grade(second special grade), hotel history(under 15 years) and the number of rooms(200∼400 rooms) are willing on factors of profitability. Grade(first special grade), hotel history(under 15 years) and the number of rooms(under 200 rooms) are willing on internal effective factors. Grade(first special grade), management form(chain hotel) and the number of rooms(over 400 rooms) are willing on external effective factors. Second, regarding correlation analysis and multiple regression analysis, 'fixed asset turnover', 'room occupancy', 'personnel expenses rate', 'inflation', 'foreign revenue rate', 'incidental facilities rate', 'inventory turnover' and 'receivables turnover' have a effect upon profitability of hotel.
목차
Ⅰ. 서론 1. 문제의 제기 2. 연구의 목적 3. 연구범위와 연구방법 Ⅱ. 이론적 배경 1. 관광호텔의 수익성지표 2. 관광호텔의 수익성 영향요인 Ⅲ. 연구설계와 분석방법 1. 연구의 설계 2. 분석방법 Ⅳ. 분석결과와 해석 1. 투입변수들간의 상관관계분석 2. 투입변수간의 다중회귀분석 3. 분석결과의 요약과 해석 Ⅴ. 결론 참고문헌 ABSTRACT
관광경영학을 실용학문의 체계로 확립하고 실천학문으로 정착시키기 위하여, 관광경영학문을 현실적응에 필요한 연구를 통해 국가관광정책의 방향을 제시하고, 관광사업자들에게는 실질적으로 도움이 되는 경영전략을 제공하며, 연구를 통하여 회원간의 친목도모와 정보교환을 함으로써 상호발전을 목적으로 한다.