@article{ART001274044},
author={김재석},
title={The expense determinating factors by hotel sales levels},
journal={Journal of Tourism Sciences},
issn={1226-0533},
year={2008},
volume={32},
number={4},
pages={351-369}
TY - JOUR
AU - 김재석
TI - The expense determinating factors by hotel sales levels
JO - Journal of Tourism Sciences
PY - 2008
VL - 32
IS - 4
PB - The Tourism Sciences Society Of Korea
SP - 351
EP - 369
SN - 1226-0533
AB - The purpose of this study is to analyze differences in the variables related finance according to the sizes of hotel's sales. In addition, it is to find out the influence of those variables which are related finance to expenses of hotels ANOVA and multiple regression analysis were employed. According to the size of hotel's sales, differences were found in the rate of expenses in total cost. Rate of cost of sales was also found high in case of the large size of sales. Secondly, it is estimated sales has positive influence to cost of sales in all cases. In addition it was proved that tangible assets, selling and administrative expenses, and non-operating expenses had different influences.
KW - Sales;
Cost of sales;
Selling and administrative expenses;
Non- operating expenses;
Tangible assets
DO -
UR -
ER -
김재석. (2008). The expense determinating factors by hotel sales levels. Journal of Tourism Sciences, 32(4), 351-369.
김재석. 2008, "The expense determinating factors by hotel sales levels", Journal of Tourism Sciences, vol.32, no.4 pp.351-369.
김재석 "The expense determinating factors by hotel sales levels" Journal of Tourism Sciences 32.4 pp.351-369 (2008) : 351.
김재석. The expense determinating factors by hotel sales levels. 2008; 32(4), 351-369.
김재석. "The expense determinating factors by hotel sales levels" Journal of Tourism Sciences 32, no.4 (2008) : 351-369.
김재석. The expense determinating factors by hotel sales levels. Journal of Tourism Sciences, 32(4), 351-369.
김재석. The expense determinating factors by hotel sales levels. Journal of Tourism Sciences. 2008; 32(4) 351-369.
김재석. The expense determinating factors by hotel sales levels. 2008; 32(4), 351-369.
김재석. "The expense determinating factors by hotel sales levels" Journal of Tourism Sciences 32, no.4 (2008) : 351-369.
