BSC를 이용한 호텔경영성과 평가에 관한 연구 = A Study on Hotel's Managerial Performance Evaluation Using the BSC

다국어 초록 (Multilingual Abstract)

To be objective and fair result measures, so far, most hotels have set up financial performance evaluation items which can easily measure. However, it needs to be a new evaluation that includes not only financial results but also non-financial results and can evaluate on the integrated view. With reflecting these needs, there are changes that financial figures are not the ultimate object but a part of the performance evaluation. As one of these performance evaluation methods, the Balanced Scorecard(BSC), developed by Kaplan R. S. and D. P. Norton, supplements existing performance indexes and the integrated index that includes customer satisfaction, internal business process, and learning and growth, etc.
To solve problems of the existing performance evaluations, this study seeks to understand hotel's management performance using BSC on the new perspective. The purpose of this study is to figure out that which indexes are considered importantly when people in charge of hotel management performance evaluation estimate each hotel's performance.
To achieve this goal, this study (1) identifies perspective and indexes that in deluxe hotels located in Seoul people in charge of hotel's performance evaluation estimates importantly in appraising performance, (2) ultimately demonstrates the usefulness of the BSC.
The results and findings are as follows.
First, in respect of the priorities on each perspective, the special lst class hotels consider financial perspective(35.8%) most importantly among the 4 perspectives, but the special 2nd class hotels are considered customer perspective(33.7%) most importantly.
Second, with regard to the priorities on each index, the special 1st class hotels think over importantly customer satisfaction, customer profitability, EVA, customer holding rates/loyalty, however, the special 2nd class hotels regard customer satisfaction more important than other indexes and consider momentously ROI, operating profit, customer profitability.
From the results of this study, it was found that both financial view and non-financial view must be considered importantly in estimating hotel's performance evaluation. Especially, we can see that customer perspective is very important in the hospitality industry, because customer satisfaction and customer profitability account for about 20% among 19 indexes. This brings background of the future study in the area of hotel's performance evaluation on using the BSC.
As mentioned above, this study suggests perspective and indexes that are considered importantly in doing hotel's performance evaluation, and aims at suggesting the usefulness of the BSC for the hospitality industry. However, this study has some limitations as follows:
First, performance evaluation system must include evaluation object and subject, evaluation terms, and compensation. But, this study treats only the selectness of the evaluation indexes and the analysis of the priorities with respect to performance evaluation.
Second, in designing the performance evaluation system in accordance with the BSC, it must be started from the long-term strategies and vision of the hotel, but this study doesn't consider about it.
Third, there is a limit in generalization the results because the subject of investigation is limited to the deluxe hotels in Seoul.
In conclusion, this study using the BSC demonstrates the importance of not only financial view but also non-financial view in evaluating hotel's performance. Therefore, in estimating hotel's performance, the BSC is a useful tool and should be introduced as soon as possible.

목차 (Table of Contents)

• 목차
• 제1장 서론 = 1
• 제1절 연구의 배경 = 1
• 제2절 연구의 목적 = 3
• 제3절 연구의 방법 및 범위 = 4
• 제2장 호텔의 경영성과에 관한 이론적 고찰 = 6
• 제1절 호텔의 경영성과 = 6
• 1. 호텔의 개념, 특성 및 현황 = 6
• 2. 경영성과의 의의 = 9
• 3. 호텔의 경영성과 측정 방법 = 11
• 4. 호텔의 경영성과에 관한 선행연구 = 17
• 제2절 균형잡힌 성과기록표(Balanced ScoreCard: BSC) = 20
• 1. 새로운 평가제도의 등장 배경 = 20
• 2. BSC의 4가지 관점 = 22
• 3. 성과지표간의 연계 = 28
• 4. 호텔의 성과평가와 BSC = 30
• 제3장 BSC를 이용한 호텔의 경영성과평가의 구축 = 36
• 제1절 새로운 평가제도의 구조 = 36
• 1. 평가지표의 선정 = 36
• 2. 가중치의 결정 = 38
• 제2절 AHP를 이용한 BSC측정항목의 개발 = 39
• 1. 계층화분석과정(Analytic Hierarchy Process: AHP) 기법 = 39
• 2. 관점별 핵심성과지표(KPI)의 선정 = 44
• 제4장 실증분석 = 50
• 제1절 연구방법 = 50
• 제2절 AHP에 의한 실증분석 = 51
• 1. 각 관점별 가중치 분석 = 51
• 2. 각 관점 내 세부지표의 가중치 분석 = 55
• 제5장 결론 = 60
• 제1절 연구 결과의 요약 = 60
• 제2절 연구의 한계 및 연구의 시사점 = 62
• 참고문헌 = 64
• 설문지 = 68
• Abstract