외식기업에서 무형자산 투자와 경영성과

• 영문명: The Investment on Intangible Assets and Management Performance in the Foodservice Company
• 발행기관: 관광경영학회
• 저자명: 구원일
• 간행물 정보: 『관광경영연구』제23권 제3호, 289~303쪽, 전체 15쪽
• 주제분류: 사회과학 > 관광학
• 파일형태: PDF
• 발행일자: 2019.05.31

영문 초록

With the development of ICT, the business environment of enterprises is changing from manufacturing to service market using intangible assets. In particular, it is more important for foodservice companies to use intangible assets expense such as business know - how rather than legal intangible assets. In this situation, the purpose of this study is to investigate the effect of intangible asset investment on the performance of foodservice companies. First, the average value of the measured variables appears to be positive overall, indicating that the companies management situation is not problematic. Second, there are 5 measurement variables related to management performance. It is possible to improve management performance through menu development and publicity, and the increase of tangible assets means that it can improve management performance by expanding facilities. The use of intangible asset expense rather than the intangible assets corresponding to the legal rights held by the foodservice companies can contribute to enhancing the management performance of the companies.

목차

Ⅰ. 서 론

Ⅱ. 이론적 배경

Ⅲ. 연구설계

Ⅳ. 실증분석

Ⅴ. 결 론

참고문헌

키워드

Foodservice Companies Intangible Assets ROA Management Performance