This study aims at finding the basis on which both financial and non-financial property value of hotels can be measured, estimating and verifying the property value of hotel enterprises as the monetary value. The development of controversial property measurement variables and the importance of organized attributes gave reality and reliability to the study results by applying the surveyed and analyzed opinions by expert groups to the hotel enterprises of Korea. This study suggests the following issues. Firstly, this study has the meaning that it derived the weights and estimation criteria in each item by surveying and analyzing experts’ opinion. This study is very suggestive in the respect that it presented a new model for the estimation of property value of hotels by solving problems that the existing studies had; many studies on the estimation of property value were limited to partial studies and the verification studies that connected those studies with financial property were restricted. Secondly, it is considered that, by applying the suggested property value estimation model, the actual measurement and estimation of the property values of 4 grade -A hotels in Seoul - hotels I, M, L, and S - that have representative features of Korea can be utilized by related organizations and academic world as the indices of property value measurement. This result shows that this study suggested a reference point through both financial and non-financial property value can be estimated.
목차
ABSTRACT I. 서론 II. 연구의 이론적 배경 1. 호텔자산의 개념 2. 호텔자산가치 측정 지표 3. 선행연구 III. 조사설계 IV. 실증분석 1. 전문가 집단 조사 결과 4. 호텔자산가치의 평가 5. 호텔자산가치 평가의 종합 V. 결론 참고문헌
키워드
Financial and non-financial propertyActual AssetsValue estimationValue based management
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.