Earticle

초록

영어

This study is to suggest the decision-making direction to the manager by identifying the working capital level and other variables that may affect the management performance of the foodservice company. To do this, we analyzed the financial statements of 46 food service companies from 2011 to 2017. First, the management performance of foodservice companies recorded positive(+) value on average, and the level of working capital required for enterprise operation was measured as 36.11% of total assets. In other words, the management condition of the food servic companies were generally good. Second, in the statistical analysis, it was found that the business performance was significant in the level of working capital, sales growth rate, debt ratio, firm size, and large corporations. The relationship between the working capital level and the sales growth rate showed a positive(+) relationship, and the debt ratio, the firm size, and the large corporation were negative(-). In other words, the empirical analysis suggests that as the working capital level becomes higher, the business performance of the firm increases. Therefore, it is considered that the manager of the food service company needs to manage and maintain the level of working capital and apply it to the operation of the company.

목차

ABSTRACT
I. 서론
II. 이론적 배경
1. 운전자본수준과 경영성과
2. 경영성과에 영향을 미치는 변수에 대한 연구
III. 연구설계
1. 연구대상 외식기업의 선정
2. 연구대상 기업의 변수 및 분석
IV. 성과분석
1. 외식기업의 주요 지표
2. 외식기업의 경영성과 등 측정 변수간 상관관계 분석
3. 외식기업의 경영성과에 대한 영향력 분석
V. 결론
참고문헌

키워드

저자

• 구원일 [ Wonil Koo | 세종대학교 호텔외식관광프랜차이즈경영학과 조교수 ]

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