호텔기업의 경쟁자분석 영향요인에 관한 연구

다국어 초록 (Multilingual Abstract)

Using survey data obtained from management accountant of 70 hotels in Korea, this study empirically examines the influence of contingent factors on the competitor analysis practices usage and perceived helpfulness. The competitor analysis practices included competitor cost assessment, competitive position monitoring, competitor appraisal based on published financial statements, strategic costing, and strategic pricing. The contingent factors include strategic mission, competitive strategy, degree of competition, and size. To test hypotheses, a multiple regression analysis was used. The statistical tests provide evidence that the degree of competition plays statistically significant contingent role in connection with competitor analysis practices usage and perceived helpfulness, and that size is significantly related to the perceived helpfulness of competitor analysis practices. No evidence of systematic relationship between two strategy dimensions(strategic mission, competitive strategy) and competitor analysis has been found.

참고문헌 (Reference)

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