Earticle

초록

영어

According to previous studies, a few studies examines the relationship between financial ratio Indicators and management performance. Thus, this study aim to estimate impact of 9 financial ratio Indicators which include ‘stability Indicators’, ‘growth Indicators’ and ‘activity Indicators’ toward to 5 profitability indicators. This empirical study designed a research with 14 financial ratios of the five star hotels in Seoul and Jeju regions and analyse by multiple regression analysis. As results of testing, all the 5 profitability ratios is not affected by ‘operating income to Interest coverage ratio’, but ‘total borrowings and bonds payable to total assets’ of stability Indicators. There is meaningful ‘current ratio’ when analyzing indicators which are ‘net income to stockholders’ equity’, ‘operating income to sales’ and ‘total assets to operating cash flow’, whereas ‘debt ratio’ has meaningful ratio to all profitability Indicators except ‘operating income to sales’. ‘Growth rate of sales’ from growth Indicators has significant relationship with all profitability Indicators. Similarly, ‘growth rate of operating income’ and ‘growth rate of current net income’ affect ‘net income to sales’ and ‘net income to total assets’, while ‘growth rate of total assets’ affects ‘net income to stockholders’ equity’ and ‘total assets to operating cash flow’. On the other hand, activity Indicators has no relationship with all profitability Indicators.

목차

ABSTRACT
 Ⅰ. 서론
 Ⅱ. 이론적 고찰
  1. 재무비율분석
  2. 재무비율지표
  3. 선행연구 고찰
 Ⅲ. 연구설계
  1. 분석대상 모집단
  2. 분석대상 재무비율
  3. 연구모형
  4. 자료수집 및 분석방법
 Ⅳ. 분석결과
  1. 경영성과 ‘매출액영업이익률’ 영향요인 분석 결과
  2. 경영성과 ‘매출액순이익률’ 영향요인 분석 결과
  3. 경영성과 ‘총자산순이익률’ 영향요인 분석 결과
  4. 경영성과 ‘자기자본순이익률’ 영향요인 분석 결과
  5. 경영성과 ‘총자산대비영업현금흐름비율’ 영향요인 분석 결과
 Ⅴ. 결론
 참고문헌

키워드

저자

• 김시중 [ Sijoong Kim | 우송대학교 C-MBA대학원 교수 ]

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