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외식기업에서 무형자산 투자와 경영성과

원문정보

The Investment on Intangible Assets and Management Performance in the Foodservice Company

구원일

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초록

영어

With the development of ICT, the business environment of enterprises is changing from manufacturing to service market using intangible assets. In particular, it is more important for foodservice companies to use intangible assets expense such as business know - how rather than legal intangible assets. In this situation, the purpose of this study is to investigate the effect of intangible asset investment on the performance of foodservice companies. First, the average value of the measured variables appears to be positive overall, indicating that the companies management situation is not problematic. Second, there are 5 measurement variables related to management performance. It is possible to improve management performance through menu development and publicity, and the increase of tangible assets means that it can improve management performance by expanding facilities. The use of intangible asset expense rather than the intangible assets corresponding to the legal rights held by the foodservice companies can contribute to enhancing the management performance of the companies.

목차

ABSTRACT
Ⅰ. 서론
Ⅱ. 이론적 배경
1. 무형자산성 비용
2. 경영성과에 영향을 미치는 변수
Ⅲ. 연구설계
1. 연구대상 외식기업의 선정
2. 연구대상 기업의 변수 및 분석
Ⅳ. 실증분석
1. 외식기업의 주요 지표
2. 외식기업의 측정 변수간의 상관관계
3. 외식기업의 경영성과에 대한 영향력
Ⅴ. 결론
참고문헌

저자정보

  • 구원일 Wonil Koo. 세종대학교 호텔외식관광프랜차이즈경영학과 조교수

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