경제적부가가치(EVA)를 이용한 비상장 패밀리레스토랑 기업의 경영분석에 관한 연구

• 영문명: Using EVA to Analyze the Management Performance of Non-listed Family Restaurants
• 발행기관: 한국관광학회
• 저자명: 정유경 구원일
• 간행물 정보: 『관광학연구』제28권 제3호, 181~202쪽, 전체 22쪽
• 주제분류: 사회과학 > 관광학
• 파일형태: PDF
• 발행일자: 2004.12.31

영문 초록

This paper attempted to calculate the Economic Value Added (EVA), using the financial data of five non-listed, incorporated family restaurants provided by the Financial Supervisory Service (DART: Data Analysis, Retrieval, and Transfer System). Since no family restaurant company has been listed, no research regarding the EVA of family restaurants was found. The purpose of the current research was to apply EVA, as an index of financial performance, onto the non-listed family restaurants to compare management performance. The results of the present research suggested that the EVA, considering the cost of equity capital, provided a better indication of the management performance of the restaurants.

목차

ABSTRACT

Ⅰ. 서론

Ⅱ. 이론적 배경

Ⅲ. 연구설계

Ⅳ. 실증분석

Ⅴ. 결론

참고문헌

키워드

경제적부가가치(EVA) 경영성과분석 비상장기업 패밀리레스토랑