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국제체인호텔의 경영수수료에 관한 연구

A study on the Hotel Management Contract in its Fees

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This study was designed to examine the analytical comparisons, the point of issues and reform measures of major contents of the management contracts of 8 domestic hotels which have introduced the internationally operating chain hotel brand by management company. It was chosen a method of interviewing of the related specialists group as a study of management contract letter and relating questionnaires were given to 12 hotel management-related specialists for balancing the objectivity of research materials in which only the common opinions were deliberatively accepted in order to enhance the fidelity of the results of the interviews. As a result of the interviewing survey on the hotel management-related specialists, it was proposed the improvements as follows based on the analysis of the present situations and issues of the management contract provisions of the hotels. The results are as follows. Regarding the management fees, the technical assistance and pre-opening management fees have to be introduced with minimum-expenses-and necessity basis according to the circumstances of each hotels respectively. It is desirable that post-management fees are to be mixed with basic management fee and incentive management fee in which we reduce the ratio of the former one, if practicable, curtailing the ratio of the latter ones. When calculating the basic management fee, the basis for it should be by the adjusted gross management fee, not by the gross management fee. It is advisable that owner is to negotiate and confirm the range and expense of the marketing fee and operator system-reimbursable expenses beforehand, and to get detailed valid report from the operator periodically. The management fees and fixed charges have to be deducted when figuring the gross operating profit in the income statement, unlike they are not taken out in the uniform system of accounts for hotels(USAH).

Abstract

Ⅰ. 서론

Ⅱ. 연구의 이론적 배경

Ⅲ. 현황분석과 문제점

Ⅳ. 개선방안과 종합토의

Ⅴ. 결론

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