호텔기업의 지적자본인 인적자본, 구조적자본, 고객자본이 비재무적 성과에 미치는 영향
Impacts of Human Capital, Structural Capital, and Customer Capital, which are Intellectual Capital on Non-financial Performance in the Hotel Industry
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With the management environment of business turning into a knowledge-intensive environment, the evaluation categories of intangible assets, such as, the knowledge of employees, customers and supplies, innovation of management environment, and so forth have become more important over the evaluation of corporate competitiveness through tangible assets. Such an intellectual capital is deemed to be the basis of success and influence on value creation and management performance of companies that it is important to engage in systematic and efficient intellectual capital in a way of contributing to the management performance. Accordingly, the purpose of this study is to contemplate human capital, structural capital and customer capital that comprise the intellectual capital of hotel enterprises and study on influence of intellectual capital on the non-financial performance as its major performance. This study is aimed at formulating the key factors that perceived by the employees regarding the intellectual capital of hotel enterprises and measuring the noticeable influence on non-financial performance. Based on the document studies, the empirical study has been administered with the targets in employees who are engaged in intellectual capital related affairs in hotel enterprises. The intellectual capital of hotel enterprises are presented in structural capital, customer capital and human capital, and it is demonstrated that the intellectual capital of hotel enterprises has made positive (+) influence on non-financial performance
Abstract
With the management environment of business turning into a knowledge-intensive environment, the evaluation categories of intangible assets, such as, the knowledge of employees, customers and supplies, innovation of management environment, and so forth have become more important over the evaluation of corporate competitiveness through tangible assets. Such an intellectual capital is deemed to be the basis of success and influence on value creation and management performance of companies that it is important to engage in systematic and efficient intellectual capital in a way of contributing to the management performance. Accordingly, the purpose of this study is to contemplate human capital, structural capital and customer capital that comprise the intellectual capital of hotel enterprises and study on influence of intellectual capital on the non-financial performance as its major performance. This study is aimed at formulating the key factors that perceived by the employees regarding the intellectual capital of hotel enterprises and measuring the noticeable influence on non-financial performance. Based on the document studies, the empirical study has been administered with the targets in employees who are engaged in intellectual capital related affairs in hotel enterprises. The intellectual capital of hotel enterprises are presented in structural capital, customer capital and human capital, and it is demonstrated that the intellectual capital of hotel enterprises has made positive (+) influence on non-financial performance
참고문헌 (37)
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