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외식기업 재무비율지표가 경영성과에 미치는 영향

원문정보

Effects of Financial Ratio Indicators on the Management Performance of Food Service Industry

김시중

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초록

영어

This study aim to estimate effects of 9 financial ratio Indicators which include ‘growth Indicators’, ‘activity Indicators’ and ‘stability Indicators’ toward to 5 profitability indicators. The sample data collected from year 2017 financial ratios of food service industry in Korea and analyse by multiple regression analysis. As results of testing, current ratio’ and ‘debt ratio’ of stability Indicators are affected on the management performance ‘profitability ratios’. There is significant ‘current ratio’ when analyzing indicators which are ‘operating income to sales’ and ‘net income to sales’, whereas ‘debt ratio’ has meaningful ratio to profitability Indicators by ‘operating income to sales’, ‘cash flows from operating activities’ and ‘net income to stockholders’ equity’. ‘Growth rate of operating income’ has significant relationship with 5 financial ratios of profitability Indicators. Similarly, ‘growth rate of sales‘ affect ’cash flows from operating activities’, while growth rate of total assets and growth rate of net income are not affected by all ratios to profitability Indicators. On the other hand, activity Indicators exclude ‘total assets turnover’ has no relationship with all profitability Indicators. ‘Total assets turnover’ effected on cash flows from operating activities

목차

ABSTRACT
Ⅰ. 서론
Ⅱ. 이론적 고찰
1. 재무비율지표
2. 경영성과 지표
3. 선행연구 고찰
Ⅲ. 연구설계
1. 분석대상 모집단 선정
2. 분석대상 재무비율
3. 연구모형
4. 연구가설
5. 자료수집 및 분석방법
Ⅳ. 분석결과
1. 경영성과 지표 ‘매출액순이익률’의 영향
2. 경영성과 지표 ‘매출액영업이익률’의 영향
3. 경영성과 지표 ‘총자산순이익률’의 영향
4. 경영성과 지표 ‘총자산대비 영업현금흐름비율’의 영향
5. 경영성과 지표 ‘자기자본순이익률’의 영향
Ⅴ. 결론
참고문헌

저자정보

  • 김시중 Sijoong Kim. 우송대학교 C-MBA대학원 교수

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자료제공 : 네이버학술정보

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