호텔개발사업의 재무적 타당성 평가항목 중요도 분석

Analysis of Importance of Financial Validity Evaluation Items in Hotel Development Projects

This study identified a list of major evaluation items influencing profit values on the assumption of business uniqueness considered in a hotel development project and examined the influence of each item. The analysis results show that the evaluation area of operating profit recorded the highest 47.8%, being followed by sales profit at 30.6% and initial investment at 21.6% in the order. The importance analysis results and research cases were also used to compare and analyze the identified sensitivity. The comparison results reveal that the operating profit stage was the highest, being followed by the sales profit stage and initial investment stage in the order. The study improved analysis by growing out of the restrictive analysis scope in the old researches and comparing different methodologies and proposed a set of plans applicable at the working level.