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.Recently, Korean Hotel industry has been many difficulties because of reduced citizen`s disposable income under the International Monetary Fund relief. In the meantime, Hotel Industry have been established a financial statements like keeping on sound situation. It is time that Korean Hotel Accounting Uniform System take into account for clarity cooperate with ISA(International Accounting Standards) and USALI (Uniform System of Accounting for Lodging Industry). Accordingly, the suggestion points of this study are I. Hotels must establish Accounting Uniform System for category of Hotel Business included financial ratio, BEP(Break-Even-Point) and CVP(Cost-Volume-Profit) analysis instrument for Hotel`s specific operation situation. 2. Hotels would better arrange for checklist of differences between Korean Financial Accounting Standards and USALI. 3. Hotel Industry must have active public relations to investor. 4. Hotels must make a clearance of unnecessary and low profit assets for normalize profit management. 5. The Authorities give tan advantages to Korean Hotel Industry to improve Competitive power in International Hotel Market.

Recently, Korean Hotel industry has been many difficulties because of reduced citizen`s disposable income under the International Monetary Fund relief. In the meantime, Hotel Industry have been established a financial statements like keeping on sound situation. It is time that Korean Hotel Accounting Uniform System take into account for clarity cooperate with ISA(International Accounting Standards) and USALI (Uniform System of Accounting for Lodging Industry). Accordingly, the suggestion points of this study are I. Hotels must establish Accounting Uniform System for category of Hotel Business included financial ratio, BEP(Break-Even-Point) and CVP(Cost-Volume-Profit) analysis instrument for Hotel`s specific operation situation. 2. Hotels would better arrange for checklist of differences between Korean Financial Accounting Standards and USALI. 3. Hotel Industry must have active public relations to investor. 4. Hotels must make a clearance of unnecessary and low profit assets for normalize profit management. 5. The Authorities give tan advantages to Korean Hotel Industry to improve Competitive power in International Hotel Market.