원문정보
A Comparison Study of Financial Management Performance Indicators : Regional Differentials between Seoul and Jeju’s 5 Star Hotels
초록
영어
This study aim to analyse financial management performance indicators focusing on regional differentials. This empirical study design a research with 14 standard financial ratios of the 25 five star hotels in domestic regions(Seoul and Jeju), and analyse by T-test for hypothesis testing. As results of testing, all the 5 star hotel's mean value between Seoul and Jeju hotels is statistical significance that affected by 'operating profit growth rate,' ‘total asset growth rate’, ‘net earning rate to sales’, ‘net earning rate to total assets’, ‘net earning rate to stockholders’ equity’, ‘debt ratio’. Meanwhile, there is no regional differentials between Seoul and Jeju hotels because there is no statistical significance meaning when analyzing indicators which are ‘net sales growth rate’, ‘current income growth rate’, ‘return on net sales’, ‘interest coverage rate’, ‘current ratio’, ‘total borrowings to total assets’, ‘asset turnover ratio’, and ‘total assets to operating cash flow’.
목차
Ⅰ. 서론
Ⅱ. 이론적 고찰
1. 경영성과지표
2. 재무비율
3. 선행연구 고찰
Ⅲ. 연구설계
1. 연구모형 및 연구가설
2. 분석대상 지역 및 모집단
3. 분석대상 재무적 경영성과지표 및 재무비율
4. 연구방법 및 분석방법
Ⅳ. 분석결과
1. 성장성 지표의 지역 간 차이검증 결과
2. 수익성 지표의 지역 간 차이검증 결과
3. 안정성 지표의 지역간 차이검증 결과
4. 회전율 지표의 지역간 차이검증 결과
5. 현금흐름 지표의 지역간 차이검증 결과
6. 가설검증 결과
Ⅴ. 결론
1. 연구결과 요약 및 시사점
2. 연구의 한계점 및 향후 연구방향
참고문헌