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- 저자 : 조소윤(Cho So Youn) (검색결과 5 건)
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조소윤(So Youn Cho),김영욱(Young Wook Kim) 한국호텔외식관광경영학회 1999 호텔경영학연구 Vol.8 No.1
Recently, Korean Hotel industry has been many difficulties because of reduced citizen`s disposable income under the International Monetary Fund relief. In the meantime, Hotel Industry have been established a financial statements like keeping on sound situation. It is time that Korean Hotel Accounting Uniform System take into account for clarity cooperate with ISA(International Accounting Standards) and USALI (Uniform System of Accounting for Lodging Industry). Accordingly, the suggestion points of this study are I. Hotels must establish Accounting Uniform System for category of Hotel Business included financial ratio, BEP(Break-Even-Point) and CVP(Cost-Volume-Profit) analysis instrument for Hotel`s specific operation situation. 2. Hotels would better arrange for checklist of differences between Korean Financial Accounting Standards and USALI. 3. Hotel Industry must have active public relations to investor. 4. Hotels must make a clearance of unnecessary and low profit assets for normalize profit management. 5. The Authorities give tan advantages to Korean Hotel Industry to improve Competitive power in International Hotel Market.
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호텔산업의 경제적 부가가치 ( EVA ) 에 관한 연구
조소윤(So Youn Cho),조현숙(Hyun Sook Cho) 한국호텔외식관광경영학회 1999 호텔경영학연구 Vol.8 No.2
EVA as a yardstick for company or unit performance. EVA may become more widely accepted accounting tools for assessing the financial performance of organizations. Unlike traditional profitability measures, EVA measure takes into account the cost of equity capital. A company creates value only if the return on its capital is greater than the opportunity cost of it, or the rate that investors could earn by investing in other securities with the same risk. EVA is a technique for determining whether the company is creating economic value over and above the cost of capital for assets employed. EVA deduct from a company`s net operating profit a charge for the amount of capital it employer. If the result is positive, then the company created value over the period. EVA depends on both operating efficiency and prudent balance sheet management; without efficiency, operating profits will be low, and without careful balance sheet management, which results in higher than necessary capital costs. EVA of the deluxe hotels in Seoul were measured and analyzed. EVA is now convinced that focusing on shareholder value is the best way to ensure its long term prosperity. Firms that have taken the plunge by tying executives` share options and/or bonuses to improvements in EVA claim that such $quot;value-based management$quot; strategies have had a big impact.
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조소윤(So Youn Cho),김학용(Hak Yong Kim) 한국호텔외식관광경영학회 2000 호텔경영학연구 Vol.9 No.2
While the corporates with the world-wide recognitions invested in equipments and facilities within the range of cash amount raised from their operating activities and minimized fund raises from financial activities, it was customary among Korean corporates to raise funds through loans and borrowings, often the amount beyond their handling capacities, in order to invest in equipments and facilities as well as to expand market shares, revenues, assets, number of employees, etc. These over investments, needless to say, have made such corporates inflexible and vulnerable to outside adverse environments such as Asian economic crisis started from 1998 and go bankrupt or experience financial difficulties during the same period. From this view point, this study reviews how the deluxe-class hotels in Seoul managed their cashflows, raised funds from operating and financial activities, and invested those funds to their assets. As a result, such hotels were still found to be investing more in their fixed assets than in liquid assets which could lead to insufficient liquidity. In addition, this study demonstrates that the deluxe-class hotels in Seoul should switch their goals of business to enhance their profitabilities and raise more funds from operating activities rather than to have the values of their fixed assets raised.
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정아영(Chung A Young),조소윤(Cho So Youn) 한국호텔관광학회 1999 호텔관광연구 Vol.1 No.1
Productivity improvement results in strengthening competitive power of business expansion, business and development, and The national economy. Since previous studies have mainly focused on the analysis and the financial statements utilizing the sales index, there are certain limitations in the evaluation of substantial profit to management in the field. To solve such a problem, the following study of the value added productivity analysis was conducted. This study, Management Performance Evaluation on the Value Added Productivity, is focused on six superior hotels in Seoul : Chosun, Plaza, Hyatt, Warkerhill, Hilton, and the Intercontinental Hotel. The results of this empirical research show the validity between the value added labor productivity and the value added capital productivity. Also this research offers that the productivity components might be managed for the effective productivity strategy and management performance evaluation.
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歡待産業의 經營情報시스템에 관한 硏究 : 호텔業을 中心으로 Focus in hotel industry in korea
曺小潤 세종대학교 1983 세종대학 논문집 Vol.10 No.-
The purpose of this study is focused on the establishment of Hotel Management Information System of which theoretical foundation, function and the practical application of the system in regard to the characteristics of Hospitality Industries. Generally speaking, management system is aimed at Right Information for Right Persons at Right Time at Right Place to assist Right Decision on the part of management. To accomplish this purpose, utilization of computer is inevitable. The application of computer system to Hospitality Industries started in 1970. Since then, Innovation has been gradually taken place, i.e., minicomputer, micro processer units for Front Office works. Hotel Information System is enhenced effectiveness of management through adequate handling of important resources and informations. Some of the merits of adapation of the system in the hospitality industries could be seen as follows. 1.Presentation of relevant report at right time. 2.Elimination of unnecessary documents and material handlings. 3.Effective control and management which produce reliable forecast. 4.Precise observation on guest cycle and possible establishment of the effective control system. 5.Enhencing more desirable service. 6.Cost saving. The MIS can be utilized in fields of Reservaions, Guest Accounting, Room Management, and General Administration. However as we adapt this system to hospitality industries, there are some of the problems that we have to think of. 1.Insufficient terminals 2.Limited demand of informations. 3.Improper utilization of the system. 4.Limited adaptation of hardware. There are at the moment 5 hotels using computer in their management currently function but the current software development is still in the stage of infancy. So the conclusion, reknown understanding on the part of management seemed mandatory.
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