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외환위기 전후 관광호텔의 경영성과에 대한 내부 영향요인 연구
양승필,홍성화 대한관광경영학회 2004 觀光硏究 Vol.19 No.2
The purpose if this study is to investigate the influential factors on management performance of deluxe hotels between pre-IMF and post-IMF financial support in Seoul. ROA(Return on assets) and MOS(Margin on sales) were used as dependent variables of measuring the management performance: Financial factor(current ratio, receivables turnover, growth rate of sales), expense factor(rate of sales cost, financial expenses to sales), operation factor(room occupancy rate, average length if stay), and size factor(total assets) were selected as independent variables which influence management performance. 13 deluxe hotels in Seoul were selected for this study. And data collected from Audit reports and management reports during 12 years(1992-2003) were analyzed by multiple regression analysis. The result indicates that the financial expenses to sales were negatively related to ROA and MOS. On the contrary, the room occupancy rate was positively related to ROA and MOS.
양승필,고동훈 제주관광대학 2004 論文集 Vol.10 No.-
The purpose of this study is as follows; First, this study developed the instruments of measurement to measure the quality of HAS(information quality, system quality, and service quality). Second, this study investigated statistically perception differences of the quality by t-test between hotel employees in Jeju and those in Seoul. The hypotheses were developed from reviewing the former literatures and tested empirically. The Questionnaires were collected from 214 middle or higher managers at deluxe hotels located in Seoul and Jeju during February 13 to March 10,2004. This study was conducted using frequency analysis, descriptive analysis, and t-test by statistical packages of SPSS SPSSWIN version 10.0. The results of this study showed that hotel employees in Jeju perceived positively the quality of HAS than those in Seoul.
양승필,윤대순 한국외식경영학회 2005 외식경영연구 Vol.8 No.1
This study intends to empirically investigate the impacts of financial characteristics on profitability performances of food-service companies in Korea.The rates of return on assets and margin on sales were used as dependent variables of measuring the profitability performances. The current ratio, debt to equity ratio, growth rate of sales, total assets turnover, operating expenses to net sales, financial expenses to sales, and total assets were selected as independent variables which had influences on profitability performances in food-service companies. The financial statements of 31 companies were collected from database of Financial Supervisory Service(FSS) during 3 years(2001-2003). The statistical methods were used including descriptive analysis, Pearson’s correlation analysis, and multiple regression analysis.As a result of this study, current ratio, operating expenses to net sales, financial expenses to sales, and total assets statistically had influences on profitability performances of food-service companies.
양승필,신기철 관광경영학회 2001 관광경영연구 Vol.13 No.-
The Main purpose of this study is to analyze and introduce the tourism economic accounts of tourism industry in Jeju. Tourism is projected to be one of the fastest growing global industries of the future. Significant progress is being made on measuring the benefits nation obtains from tourism. Much needs to be learned before information can be used for investments and business decision-making by individual enterprises. Tourism Economic Accounts will highlight the opportunities for developing and using such instruments. The main objectives of tourism economic accounts are to 1) raise awareness of stakeholder on use of economic accounts as a tool for making credible economic statements on the contribution, developing informed policies and national tourism strategies and providing informations for business decisions of individual tourism enterprises. 2) share knowledge and expertise of national tourism organization and statistical agencies in developing and implementing of tourism economic accounts and foster partnerships involving experts and industry leaders to undertake innovative research. 3) engage tourism industry world-wide and government in a concerted effort to develop and implement tourism economic accounts to ensure that they meet a wide community of interests.