외식사업체의 재무특성변수와 수익성간의 영향관계 연구

• 영문명: The Impacts of Financial Characteristics on Profitability Performances in Food-Service Companies
• 발행기관: 한국외식경영학회
• 저자명: 양승필(Yang Seung Pil) 윤대순(Yoon Dae Soon)
• 간행물 정보: 『외식경영연구』8권 1호, 273~293쪽, 전체 21쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2005.04.30

영문 초록

This study intends to empirically investigate the impacts of financial characteristics on profitability performances of food-service companies in Korea. The rates of return on assets and margin on sales were used as dependent variables of measuring the profitability performances. The current ratio, debt to equity ratio, growth rate of sales, total assets turnover, operating expenses to net sales, financial expenses to sales, and total assets were selected as independent variables which had influences on profitability performances in food-service companies. The financial statements of 31 companies were collected from database of Financial Supervisory Service(FSS) during 3 years(2001-2003). The statistical methods were used including descriptive analysis, Pearson's correlation analysis, and multiple regression analysis. As a result of this study, current ratio, operating expenses to net sales, financial expenses to sales, and total assets statistically had influences on profitability performances of food-service companies.

목차

ABSTRACT

Ⅰ. 서론

Ⅱ. 이론적 배경

Ⅲ. 연구의 설계

Ⅳ. 실증분석의 결과

Ⅴ. 결론

참고문헌

키워드

Financial characteristics Profitability performance Food-service company