Earticle

초록

영어

This study was to identify the working capital level and variables that may affect the hotel company's management performance and to present the decision-making direction necessary for managers. For this, 35 hotel companies were selected and analyzed the financial statements from 2011 to 2018. First, the management performance of hotel companies recorded a positive value on average, and the working capital level required to operate the company was measured as 18.08% of total assets. In other words, the overall condition is low, but operating conditions are good in that hotel companies operate mainly on fixed assets such as rooms. Second, the statistical analysis showed that management performance was significant at working capital, sales growth rate, debt ratio, company size, and atmospheric industry. However, the working capital level and sales growth rate were positively correlated, and negatively correlated with net working capital, debt ratio, and atmospheric industry. In other words, the higher the working capital, the current ratio, the better the management performance. Therefore, empirical analysis suggests that managers must manage the level of working capital required for corporate management, and that more liquid assets can improve corporate management performance. Therefore, managers of catering companies need to make decisions to manage and maintain working capital levels.

목차

ABSTRACT
Ⅰ. 서론
Ⅱ. 이론적 배경
1. 운전자본에 따른 경영성과
2. 경영성과에 대한 영향 변수
Ⅲ. 연구설계
1. 호텔기업의 선정
2. 호텔기업의 변수 및 분석
Ⅳ. 성과분석
1. 호텔기업의 측정변수
2. 호텔기업의 경영성과 등 측정변수의 상관관계 분석
3. 호텔기업의 경영성과 등 측정변수에 대한 영향력 분석
Ⅴ. 결론
참고문헌

키워드

저자

• 구원일 [ Wonil Koo | 세종대학교 대학원 조리외식경영학과 외식경영학박사 ]

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