호텔기업 재무적 경영성과지표의 지역간 차이분석: 서울 및 제주 지역 5성급 호텔을 대상으로
A Comparison Study of Financial Management Performance Indicators : Regional Differentials between Seoul and Jeju’s 5 Star Hotels
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This study aim to analyse financial management performance indicators focusing on regional differentials. This empirical study design a research with 14 standard financial ratios of the 25 five star hotels in domestic regions(Seoul and Jeju), and analyse by T-test for hypothesis testing. As results of testing, all the 5 star hotel's mean value between Seoul and Jeju hotels is statistical significance that affected by 'operating profit growth rate,' ‘total asset growth rate’, ‘net earning rate to sales’, ‘net earning rate to total assets’, ‘net earning rate to stockholders’ equity’, ‘debt ratio’. Meanwhile, there is no regional differentials between Seoul and Jeju hotels because there is no statistical significance meaning when analyzing indicators which are ‘net sales growth rate’, ‘current income growth rate’, ‘return on net sales’, ‘interest coverage rate’, ‘current ratio’, ‘total borrowings to total assets’, ‘asset turnover ratio’, and ‘total assets to operating cash flow’.
Abstract
This study aim to analyse financial management performance indicators focusing on regional differentials. This empirical study design a research with 14 standard financial ratios of the 25 five star hotels in domestic regions(Seoul and Jeju), and analyse by T-test for hypothesis testing. As results of testing, all the 5 star hotel's mean value between Seoul and Jeju hotels is statistical significance that affected by 'operating profit growth rate,' ‘total asset growth rate’, ‘net earning rate to sales’, ‘net earning rate to total assets’, ‘net earning rate to stockholders’ equity’, ‘debt ratio’. Meanwhile, there is no regional differentials between Seoul and Jeju hotels because there is no statistical significance meaning when analyzing indicators which are ‘net sales growth rate’, ‘current income growth rate’, ‘return on net sales’, ‘interest coverage rate’, ‘current ratio’, ‘total borrowings to total assets’, ‘asset turnover ratio’, and ‘total assets to operating cash flow’.
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