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Differences of the Asset Structure and Impact of the Asset on Hotel Sales by Hotel Characteristics

  • Journal of Tourism Sciences
  • Abbr : JTS
  • 2007, 31(4), pp.409-426
  • Publisher : The Tourism Sciences Society Of Korea
  • Research Area : Social Science > Tourism

김재석 1

1동명대학교

Accredited

ABSTRACT

This study is to analyze differences in asset structure and impact of the asset turnover according to hotel's characteristics, as well as finding out the asset which have an effect on sales depending on the hotels' characteristics. A total of 397 financial statements were analyzed through the ANOVA, t-test, and multiple regression method. The results of this study are: according to the hotels' class, found were the differences in Current assets, Inventories, Non-Current assets, Tangible assets, and Building. In the case of the total assets turnover, the figure of the first grade luxury and second class luxury hotels is higher than that of first grade hotels relatively. Moreover, differences were found in assets which have an effect on sales depending on the hotel class. 핵심용어(Key words):재무제표(financial ststements), 호텔 등급(class of hotel),자산(Asset), 회전율(turnover)

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Citation status

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