earticle

영어

The purpose of this study is to identify bases of measuring financial and non-financial asset value in order to assess value of hotel assets, to research a measurement model for value formed on the basis of value criteria of financial and non-financial assets, and to understand effects among configuration factors of each asset value via structure analysis. According to structure analysis of each asset via a survey on management-level employees who work for luxurious hotels located in Seoul, learning & growth assets had significant effects on internal process, human, and brand assets, and the effects on customer assets were not significant while the indirect effects via human assets were shown to be significant. Internal process assets had significant effects on brand assets but were insignificant in its effects on customer assets. Human assets had significant effects on customer assets but were insignificant in its effects on brand assets. Meanwhile, both customer and brand assets were shown to had significant effects on financial assets. The results of this study suggest that hotel organizations, unlike other businesses, are much dependent on services and human resources as well as goods, that hotels should form factors that customers are satisfied with and revisit for via intensification of leaning & growth, internal process, and human assets for improving services, and based on these processes, that they should maximize their brand value. Conclusively, such value of customers and brand of hotels serve as main factors to enhance the financial value (business and asset value) of hotels.