호텔의 실제 자산 가치 측정 연구

• 영문명: A Study on the Hotel's Actual Assets Value Measurement
• 발행기관: 관광경영학회
• 저자명: 이재선 오경택
• 간행물 정보: 『관광경영연구』제12권 제2호, 46~75쪽, 전체 30쪽
• 주제분류: 사회과학 > 관광학
• 파일형태: PDF
• 발행일자: 2008.06.30

영문 초록

This study aims at finding the basis on which both financial and non-financial property value of hotels can be measured, estimating and verifying the property value of hotel enterprises as the monetary value. The development of controversial property measurement variables and the importance of organized attributes gave reality and reliability to the study results by applying the surveyed and analyzed opinions by expert groups to the hotel enterprises of Korea. This study suggests the following issues. Firstly, this study has the meaning that it derived the weights and estimation criteria in each item by surveying and analyzing experts’ opinion. This study is very suggestive in the respect that it presented a new model for the estimation of property value of hotels by solving problems that the existing studies had; many studies on the estimation of property value were limited to partial studies and the verification studies that connected those studies with financial property were restricted. Secondly, it is considered that, by applying the suggested property value estimation model, the actual measurement and estimation of the property values of 4 grade -A hotels in Seoul - hotels I, M, L, and S - that have representative features of Korea can be utilized by related organizations and academic world as the indices of property value measurement. This result shows that this study suggested a reference point through both financial and non-financial property value can be estimated.

목차

Ⅰ. 서론

Ⅱ. 연구의 이론적 배경

Ⅲ. 조사설계

Ⅳ. 실증분석

Ⅴ. 결론

참고문헌

키워드

Financial and non-financial property Actual Assets Value estimation Value based management