Earticle

초록

영어

The many hotel in Korea have faced with turbulent environmental changes and globalization. Therefore, Hotel have to exert all possible efforts to raise the real value of a business enterprise than the growth in quantity of asset in 21st century.
The purpose of this study was to find out the problem of managerial structure, financial structure, managerial performance and present the improvement plan of financial management of deluxe hotel on the basis of financial statement analysis.
Results of sample hotel analysis were as follow; First, owner of sample deluxe hotel possessed exceed ownership.
Insider ownership ratio was very high so owner's determination have influence on business management. Therefore constitution improvement of business enterprise is pressing through going public.
Second, the problem of fund structure was the high reliance of the third-party capital(liabilities) and current liabilities, particularly short-term borrowing is high accommodation of the third-party capital. Borrowing is have to redeem through sales increase on the basis of aggressive marketing strategy and improve financial structure.
Third, financial ratio analysis of sample deluxe hotel wasn't good in its all aspect, stability, profitability, activity, growth rates. Hotel manager have to establish management strategy through exact financial ratio analysis.

목차

Ⅰ. 서론
  1. 문제제기와 연구목적
  2. 연구방법과 연구범위
 Ⅱ. 연구의 이론적 배경
  1. 재무분석의 개념과 방법
  2. 특2급 독립호텔의 경영현황
 Ⅲ. 사례호텔의 재무구조와 경영성과 분석
  1. 사업현황과 지배구조
  2. 사례호텔 재무상태의 구조분석
  3. 사례호텔의 재무비율분석
 Ⅳ. 사례호텔 재무관리활동의 문제점과 개선방안
  1. 지배구조
  2. 재무구조
  3. 경영성과
 Ⅴ. 결론
 참고문헌
 ABSTRACT

저자

• 원종혜 [ Jonghye Won | 한진관광 삼성동지점 근무 ]
• 채예병 [ Yebyung Chae | 경기대학교 관광경영학과 박사과정 ]

참고문헌

발행기관

간행물

표지보기 관심저널 등록

• 간행물명

  관광경영연구 [Journal of Tourism Management Research]

• 간기

  연7회

• pISSN

  2092-528X

• 수록기간

  1997~2021

• 십진분류

  KDC 326 DDC 338