상가권리금의 결정요인에 관한 실증적 연구
An Empirical Study on Determinants of Goodwill in Retail Store
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The purpose of this study is to analyze factors on formation of goodwill in retail store and to identifythe decision process of goodwill in retail store. In other words, it aims to express the influence of certainfactors in deciding goodwill by drawing and verifying a formation model and a decision model of goodwillin retail store. When concluding a lease contract, a retail store tenant examines location, business and facility factorsfor expected return and considers the amount of goodwill he or she can allow. So, a hypothesis wasestablished that location, business and facility factors for retail stores have a meaningful influence on theexpected return of tenants and expected return of tenants have a meaningful influence on the amount ofgoodwill. In other words, as a formation model of goodwill in retail store, each variable→expected return→retail building-goodwill was designed. Also, expected return of tenants which is an independent variable equated with location factor, businessfactor and facility factor become variables deciding retail building-goodwill, in identifying the influence ofcertain factors in deciding goodwill. Thus, as a decision model of goodwill, each variable→retailbuilding-goodwill was drawn. Analysis of goodwill formation model(each variable→expected return→retail building-goodwill) showsthat expected return was influenced in order of contract space→land price→distance to bus-stop→businessfactor→facility factor. In conclusion, expected return was influenced in order of location factor→businessfactor→facility factor and expected return has a meaningful influence on goodwill.
Abstract
The purpose of this study is to analyze factors on formation of goodwill in retail store and to identifythe decision process of goodwill in retail store. In other words, it aims to express the influence of certainfactors in deciding goodwill by drawing and verifying a formation model and a decision model of goodwillin retail store. When concluding a lease contract, a retail store tenant examines location, business and facility factorsfor expected return and considers the amount of goodwill he or she can allow. So, a hypothesis wasestablished that location, business and facility factors for retail stores have a meaningful influence on theexpected return of tenants and expected return of tenants have a meaningful influence on the amount ofgoodwill. In other words, as a formation model of goodwill in retail store, each variable→expected return→retail building-goodwill was designed. Also, expected return of tenants which is an independent variable equated with location factor, businessfactor and facility factor become variables deciding retail building-goodwill, in identifying the influence ofcertain factors in deciding goodwill. Thus, as a decision model of goodwill, each variable→retailbuilding-goodwill was drawn. Analysis of goodwill formation model(each variable→expected return→retail building-goodwill) showsthat expected return was influenced in order of contract space→land price→distance to bus-stop→businessfactor→facility factor. In conclusion, expected return was influenced in order of location factor→businessfactor→facility factor and expected return has a meaningful influence on goodwill.
참고문헌 (22)
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