호텔기업의 BSC 측정 요인간 인과관계 분석 = Cause - and - Effect Analysis of BSC factors in the Hotel Industry

다국어 초록 (Multilingual Abstract)

The feature of the hotel business as a labor intensive industry and its heavy dependence on man power is relatively bigger than other industries.
The important factors influencing the consumer's decision making in the hotel business are tangible facilities and intangible service quality. However, the changes in political and economic society are also seriously influencing them.
There have been many bankrupt hotels as the tourism industry was depressed after the IMF in Korea and the terrorist attacks in America on September, 2001. People say that Korea's hotels have been in a serious crisis with bad financial statements, decreasing sale amounts and worse profits since 1994.
However, the hotels in Korea are not accustomed to make an objective evaluation periodically by themselves. When something comes up unexpectedly, they tend to solve only the superficial problems hastily rather than look into the causes scientifically and consider how to cope with the situation.
To overcome these problems, hotel industries also need to introduce a new performance evaluation system to improve their management performance.
Therefore, this thesis tries to examine whether the Kaplan and Norton's Balanced Score Card(BSC) could be applied to performance measurement and management improvement. BSC is better than the traditional management accounting system and is spotlighted as the perfect management system to the growing industries and organizations in which the strategies are developing and changing consistently.
This thesis presents learning and growing performance, inner process performance, customer performance as non-financial factors and tries to examine the cause and effect by sale increasing rate, profit increasing rate, net profit increasing rate as financial performance factors to formulate the strategic performance measurement type by using the BSC in the hotel industry.
To confirm these, 70 hotels which are selected among 296 hotels(five star hotels, four star hotels, hotels, etc) in Seoul. Busan, Keyoung Ju, Jeju are surveyed. The result of this substantial analysis showed that the members' learning and growth performance had a positive influence on the inner process in hotels, that is, the improvement of service quality. Since inner process performance influences the customer performance, we can infer that the improvement of service quality in hotels has a positive influence on the attraction of customers and the maintainment of them.
As customer performance which is a non-financial factor has a positive(+) influence on the profit increasing rate and the net increasing rate which are financial factors, we can analyze that the attraction and maintainment of customers has a positive effect on the growth of quantity in hotels.
In conclusion, the result of this thesis presents some suggestions as follows;
Firstly, the result of applying the BSC to the hotel industries showed that management performance measurement using BSC could be applied to the hotels because the non-financial factors influenced the financial factors.
Secondly, the members' task force reinforcement and the establishment of information system in industries through learning and self-development play a great role in the improvement of service quality. Therefore, each hotel will have to make self-development and learning programs to reinforce the ability of the hotel staff and propel them consistently.
Thirdly, since customer performance has a direct influence on financial performance, this thesis suggest the need of developing and controlling the data of customer performance. To accomplish this, it is necessary to make a D/B of customer information, to develop the service transfer system, to reinforce the marketing relationship with customers and to establish a fast feedback system. In addition, both the industry and academy have to develop the standard data which can measure customer performance.
Lastly, the management has to monitor consistently and control effectively the following things: a. how and what man power data contributes to raise inner process data. b. how the inner process data is related to the customer performance data. c. whether some customer performance data ultimately has an influence on the financial performance data.

목차 (Table of Contents)

• 목차 = ⅰ
• SUMMARY = v
• 제I장 서론 = 1
• 제1절 문제 제기 및 연구목적 = 1
• 제2절 연구방법 = 4
• 제3절 연구의 범위 및 논문 구성 = 5
• 제II장 연구의 이론적 배경 = 7
• 제1절 경영 성과측정 = 7
• 1. 경영 성과측정의 의의 = 7
• 2. 재무적 성과와 비재무적 성과측정 = 9
• 3. 재무적 성과의 한계 = 13
• 4. 비재무적 성과측정의 필요성 = 15
• 제2절 균형성과표 = 17
• 1. BSC의 개념 = 17
• 2. BSC의 네 가지 관점 = 19
• 3. BSC 도입의 전제 조건 = 28
• 4. BSC 측정 지표와 전략의 연결 = 31
• 제3절 균형성과표의 성과평가 선행 연구 = 33
• 1. 일반 기업의 성과평가에 관한 연구 = 33
• 2. 호텔업의 성과평가에 관한 연구 = 38
• 제III장 연구설계 = 48
• 제1절 연구모형과 가설설정 = 48
• 1. 연구모형의 설계 = 48
• 2. 연구가설 설정 = 50
• 제2절 변수의 조작적 정의와 측정 = 54
• 1. 학습 및 성장성과 = 54
• 2. 내부 프로세스 성과 = 56
• 3. 고객성과 = 57
• 4. 재무적 성과 = 58
• 5. 조직내 혁신 분위기 = 59
• 제3절 자료의 수집과 분석 = 59
• 1. 설문조사대상의 선정 = 59
• 2. 설문지의 구성 = 60
• 3. 표본선정 및 특성 = 61
• 4. 분석방법 = 63
• 제IV장 실증분석 = 65
• 제1절 측정 도구의 신뢰성 및 타당성 분석 = 65
• 1. 신뢰도 분석 = 65
• 2. 타당성 분석 = 67
• 3. 상관관계 분석 = 70
• 제2절 최적 구조모형 검증 = 71
• 1. 공분산 구조분석 절차 = 71
• 2. 매출액 증가율을 결과 변수로 한 최적구조모델 검증 = 72
• 3. 영업이익 증가율을 결과 변수로 한 최적구조모델 검증 = 74
• 4. 순이익 증가율을 결과 변수로 한 최적구조모델 검증 = 76
• 5. 연구가설 검증 = 78
• 6. 조절효과 검증 = 80
• 제V장 결론 = 82
• 1. 연구 결과의 요약 = 82
• 2. 연구의 시사점 = 84
• 3. 연구의 한계 및 미래연구 방향 = 85
• 참고문헌 = 87
• 관리자용 설문지 = 97
• 종업원용 설문지 = 101