호텔기업의 전략적 원가관리기법이 정보만족도 및 경영성과에 미치는 영향 - 부산지역을 중심으로 -
The Impact of Strategic Cost Management Techniques on The Information Satisfaction and Business Performance in Hotel Industry - Focus on Busan -
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This study analyzes overall effects of usage strategic cost management techniques on the information satisfaction and business performance in Busan hotels. Generally it is recognized that strategic cost management techniques gives positive effect on business performance. Research results and suggestions are as follows. First, the usage of strategic cost management techniques gives impact on business performance. The performance increase result in by the function of performance generating variables of production and performance evaluation system attributes. Second, the usage of strategic cost management techniques gives impact on the information satisfaction. These results suggest that in order for improving business performance in Busan hotels, it is necessary to devise proper method of producing and implementing specific management accounting informations based on the purpose of strategic cost management techniques introduction. Third, the information satisfaction gives no impact on the business performance. However, in order to improve business performance through the use of strategic cost management techniques production and use of specific information for the business goals of the hotel is the need to find ways. Academic implications is almost no research has been the strategic cost management techniques for tourism and hotel sector. Therefore, it would be helpful in research in this field. Practical implications in strategic cost management techniques will be an important management accounting guidance for business performance of the hotel.
Abstract
This study analyzes overall effects of usage strategic cost management techniques on the information satisfaction and business performance in Busan hotels. Generally it is recognized that strategic cost management techniques gives positive effect on business performance. Research results and suggestions are as follows. First, the usage of strategic cost management techniques gives impact on business performance. The performance increase result in by the function of performance generating variables of production and performance evaluation system attributes. Second, the usage of strategic cost management techniques gives impact on the information satisfaction. These results suggest that in order for improving business performance in Busan hotels, it is necessary to devise proper method of producing and implementing specific management accounting informations based on the purpose of strategic cost management techniques introduction. Third, the information satisfaction gives no impact on the business performance. However, in order to improve business performance through the use of strategic cost management techniques production and use of specific information for the business goals of the hotel is the need to find ways. Academic implications is almost no research has been the strategic cost management techniques for tourism and hotel sector. Therefore, it would be helpful in research in this field. Practical implications in strategic cost management techniques will be an important management accounting guidance for business performance of the hotel.
참고문헌 (21)
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