관광호텔의 특성과 기부금 지출수준의 관계 분석 = Analysis of the Relation between Leisure Hotel Characteristics and Corporate Contribution Level

다국어 초록 (Multilingual Abstract)

From the viewpoint of social responsibility, corporate contributions to the society should be increased. This study intends to find out the relationship between contribution ratio (contributions/sales) and corporate financial & non-financial factors in our domestic hotelindustry. The analysis of this study shows that hotel rating and location did not affectcontribution ratio. However, hotel management style exerted an influence to contribution ratio, and so the contribution ratios of the independently operated hotels were higher than those chain hotels. Financial factors such as debt to equity ratio, interest coverage ratio, current ratio, operating cash flow, profit margin ratio, growth rate of sales, advertisement expenses ratio, employee benefits ratio and entertainment expenses ratio were analyzed to find out whether to influence contribution ratio. Among them, equity ratio and interest coverage ratio were operating as vital factors to contribution ratio.핵심용어(Keywords) : 관광호텔(Leisure Hotel), 기부금 지출수준(Corporate contribution level), 기부금비율(Contribution ratio), 비재무적 특성(non-financial characteristics), 재무적 특성(financial characteristics)

참고문헌 (Reference)

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