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
ABSTRACT I. 서론 II. 이론적 배경 1. 호텔 자산 가치의 개념 2. 호텔 자산가치의 측정 III. 연구설계 1. 연구모형 및 가설설정 2. 변수의 조작적 정의 및 설문지 구성 3. 자료수집과 분석방법 IV. 실증분석 1. 조사대상자의 일반적 특성 2. 측정도구의 타당성과 신뢰성 검증 3. 연구가설의 검증 V. 결론 참고문헌
키워드
Hotel asset valueEmployee perspectives equityInternal process equityHuman resource equityCustomer-based equityBrand equityFinancial equity.
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.