경영과학적 관점에서 살펴본 호텔의 운영 효율성과 수익 효율성 분석
Analysis on the Operational Efficiency and Profitability Efficiency of Hotels Based on Management Scientific Perspective
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This study classifies management efficiency into operational efficiency and profitability efficiency by using two-stage DEA (data envelopment analysis) for domestic hotels from first grade to fifth grade. For this purpose, a total of 25 hotels were selected, and the 2018 audit report and company profile data of the Financial Supervisory Service's DART (data analysis, retrieval and transfer system) were used. The results are as follows. Overall, domestic hotels are more urgent to improve profitability efficiency than operational efficiency. Specifically, this study compared how much utilization should be improved by hotel class in terms of operational efficiency. In terms of profitability efficiency, this study analyzed how much sales and net income should be improved by hotel class. This study expands the scope of previous studies by dividing management efficiency into operational efficiency and profitability efficiency of domestic hotels using two-stage DEA. In addition, this study suggests various management strategies for improving the efficiency of the hotel industry by analyzing all the hotels from first grade to fifth grade, not limited to the luxury hotels. Finally, the managers of each hotel can use the analysis results of this study to find out what to focus on between operational efficiency and profitability efficiency.
Abstract
This study classifies management efficiency into operational efficiency and profitability efficiency by using two-stage DEA (data envelopment analysis) for domestic hotels from first grade to fifth grade. For this purpose, a total of 25 hotels were selected, and the 2018 audit report and company profile data of the Financial Supervisory Service's DART (data analysis, retrieval and transfer system) were used. The results are as follows. Overall, domestic hotels are more urgent to improve profitability efficiency than operational efficiency. Specifically, this study compared how much utilization should be improved by hotel class in terms of operational efficiency. In terms of profitability efficiency, this study analyzed how much sales and net income should be improved by hotel class. This study expands the scope of previous studies by dividing management efficiency into operational efficiency and profitability efficiency of domestic hotels using two-stage DEA. In addition, this study suggests various management strategies for improving the efficiency of the hotel industry by analyzing all the hotels from first grade to fifth grade, not limited to the luxury hotels. Finally, the managers of each hotel can use the analysis results of this study to find out what to focus on between operational efficiency and profitability efficiency.
참고문헌 (26)
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