호텔기업 종사자들의 호텔회계준칙에 대한 인식도 조사

• 영문명: Recognition survey of hotel employee about hotel accounting system
• 발행기관: 한국외식경영학회
• 저자명: 이수명(Lee Soo Myung)
• 간행물 정보: 『외식경영연구』5권 3호, 109~125쪽, 전체 16쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2002.12.31

영문 초록

The unique nature of hotel accounting system led Uniform System of Accounting for Hotel (USAH). In spite of efforts of the related authorities to make USAH of Korea industrialized uniform systems of accounting have not developed. This paper explores primarily the need of Hotel Accounting System by studying literature and recognition survey. Literature study and survey show that - hotelier believed that UASH is highly needed - but still using traditional accounting system - because of low qualification of accounting staff of hotel, resistance for the change and so on. To produce proper information to information users all the related parties like government, hotel and universities is to develop USAH.

목차

ABSTRACT

Ⅰ. 서론

Ⅱ. 호텔기업 회계처리에 대한 이론적 고찰

Ⅲ. 호텔기업 회계처리에 대한 인지도 조사

Ⅳ. 결론

참고문헌

키워드

호텔기업 종사자 호텔회계준칙 인식도