코로나19 전후 경영성과지표 변동 비교분석

• 영문명: Comparative Analysis of Changes in Management Performance Indicators before and after COVID-19 : Focused on Airlines
• 발행기관: 관광경영학회
• 저자명: 김시중
• 간행물 정보: 『관광경영연구』제25권 제5호, 87~104쪽, 전체 18쪽
• 주제분류: 사회과학 > 관광학
• 파일형태: PDF
• 발행일자: 2021.09.30

영문 초록

The purpose of this study was to compare changes in financial performance indicators before and after coronavirus 19, targeting six airlines in Korea. Consequently, the main 14 financial ratios for 2019 before and after coronavirus 19 and 2020 were calculated based on financial statements data from each airline. The 14 financial ratios calculated were used as corresponding variables and hypothesis verification was performed by paired t-testing the corresponding samples. The empirical analysis results are as follows: First, the dependence of “borrowing on the financial ratio” of “stability indicators” was rejected, and “the flow rate and debt ratio were” adopted as null hypotheses. Second, in “the financial ratio of the profitability index”, “the operating profit ratio” and “the net return on sales” were rejected, but “the interest compensation ratio”, “net return on total assets” and “net return on equity” were adopted. Third, “the financial ratio of the growth indicator” rejected the null hypothesis that “the revenue growth rate”, “operating profit growth rate” and “gross asset growth rate” were nullified, but “the net profit growth rate” was adopted. Fourth, “the cash flow indicator operating” “cash flow ratio” and “the turnover ratio of total assets”, which are “indicators of turnover”, were rejected. Overall, eight of the 14 financial performance indicators rejected the null hypothesis and six adopted the null hypothesis. As a result, eight financial ratios have been negatively affected by coronavirus 19. This suggests that the use of the results of this study is necessary as data for reasonable decision making to manage airline financial structures in terms of stability, profitability and growth.

목차

Ⅰ. 서 론

Ⅱ. 이론적 배경 및 선행연구 고찰

Ⅲ. 연구설계

Ⅳ. 실증분석결과

Ⅴ. 결론

참고문헌

키워드

Coronavirus 19 Management Performance Indicator Airlines Financial Ratio Paired t-Testing