호텔기업의 매출 규모별 비용결정요인에 관한 연구

• 영문명: The expense determinating factors by hotel sales levels
• 발행기관: 한국관광학회
• 저자명: 김재석
• 간행물 정보: 『관광학연구』제32권 제4호, 351~369쪽, 전체 19쪽
• 주제분류: 사회과학 > 관광학
• 파일형태: PDF
• 발행일자: 2008.08.31

영문 초록

The purpose of this study is to analyze differences in the variables related finance according to the sizes of hotel's sales. In addition, it is to find out the influence of those variables which are related finance to expenses of hotels ANOVA and multiple regression analysis were employed. According to the size of hotel's sales, differences were found in the rate of expenses in total cost. Rate of cost of sales was also found high in case of the large size of sales. Secondly, it is estimated sales has positive influence to cost of sales in all cases. In addition it was proved that tangible assets, selling and administrative expenses, and non-operating expenses had different influences.

목차

I. 서론

II. 이론적 배경

III. 연구 설계

IV. 분석결과 및 해석

V. 결론

참고문헌

키워드

매출액 매출원가 판매비와 일반관리비 영업외 비용 유형 자산 Sales Cost of sales Selling and administrative expenses Non- operating expenses Tangible assets