earticle

영어

The purpose of this study is to present improvement methods for enlarging profitability on hotel business by comparison and analysis of profitability by business environments and understand effective factors upon profitability of hotel.
To accomplish the purpose of this study, I have run paralleled with both documentary study and empirical study. For empirical study, I sampled Seoul-based hotels and investigated their financial data and business showings from 1995 to 1999. The collected data were analyzed by SPSS WIN 7.5 program(mostly the correlation analysis and multiple regression analysis).
The findings of this study research are summarized below. First, regarding analysis of variation and t-test, grade(second special grade), hotel history(under 15 years) and the number of rooms(200∼400 rooms) are willing on factors of profitability. Grade(first special grade), hotel history(under 15 years) and the number of rooms(under 200 rooms) are willing on internal effective factors. Grade(first special grade), management form(chain hotel) and the number of rooms(over 400 rooms) are willing on external effective factors.
Second, regarding correlation analysis and multiple regression analysis, 'fixed asset turnover', 'room occupancy', 'personnel expenses rate', 'inflation', 'foreign revenue rate', 'incidental facilities rate', 'inventory turnover' and 'receivables turnover' have a effect upon profitability of hotel.