Earticle

초록

영어

This study aim to estimate effects of 9 financial ratio Indicators which include ‘growth Indicators’, ‘activity Indicators’ and ‘stability Indicators’ toward to 5 profitability indicators. The sample data collected from year 2017 financial ratios of food service industry in Korea and analyse by multiple regression analysis. As results of testing, current ratio’ and ‘debt ratio’ of stability Indicators are affected on the management performance ‘profitability ratios’. There is significant ‘current ratio’ when analyzing indicators which are ‘operating income to sales’ and ‘net income to sales’, whereas ‘debt ratio’ has meaningful ratio to profitability Indicators by ‘operating income to sales’, ‘cash flows from operating activities’ and ‘net income to stockholders’ equity’. ‘Growth rate of operating income’ has significant relationship with 5 financial ratios of profitability Indicators. Similarly, ‘growth rate of sales‘ affect ’cash flows from operating activities’, while growth rate of total assets and growth rate of net income are not affected by all ratios to profitability Indicators. On the other hand, activity Indicators exclude ‘total assets turnover’ has no relationship with all profitability Indicators. ‘Total assets turnover’ effected on cash flows from operating activities

목차

ABSTRACT
Ⅰ. 서론
Ⅱ. 이론적 고찰
1. 재무비율지표
2. 경영성과 지표
3. 선행연구 고찰
Ⅲ. 연구설계
1. 분석대상 모집단 선정
2. 분석대상 재무비율
3. 연구모형
4. 연구가설
5. 자료수집 및 분석방법
Ⅳ. 분석결과
1. 경영성과 지표 ‘매출액순이익률’의 영향
2. 경영성과 지표 ‘매출액영업이익률’의 영향
3. 경영성과 지표 ‘총자산순이익률’의 영향
4. 경영성과 지표 ‘총자산대비 영업현금흐름비율’의 영향
5. 경영성과 지표 ‘자기자본순이익률’의 영향
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