호텔기업의 원가행태 분석과 원가추정에 관한 연구 = A Study on Analysis of Cost Behavior and Cost Estimation in the Hotel Industry

다국어 초록 (Multilingual Abstract)

This study aims !o help make the financial decisions necessary for an effective hotel management with a clear understanding of the unique cost behavior patterns of the hotel business. For this reason, the relationship between the operating departmental revenues and corresponding departmental costs is investigated by using a statistical cost analysis technique to build a statistical cost estimation model which could be applied to the hotel industry. For this study, an international chain hotel which has 324 operational bedrooms, various types of food and beverage outlets and other facilities was selected as a case hotel. Using the monthly departmental income statements of the hotel selected for the period of four financial years(1994-1997), the following statistical analyses were performed. First, the correlation analyses were carried out to find out how the departmental costs vary with change in the department`s revenue. Second, multiple regression: analyses were conducted fo determine the correlation between the revenue and costs of each department, establishing a regression model for the estimation of future costs. As the results of the study, the regression models formulated for the estimation of the future costs to be incurred will surely not only help manager understand clearly the cost behavior patterns of the hotel but also could be a useful tool for making their financial decisions related to financial planning of a hotel such as budgeting and proftt planning.