관광여가 산업의 자산구조가 경영성과에 미치는 영향

Impact of the Asset Structure in tourism and leisure Industry on the Managerial Outcomes

The differences and dynamics in asset structure by types of business, and the impact of assets on the managerial outcomes in the tourism and leisure industry were analyzed in this study. The purpose of this study is to estimate the structure and dynamics of assets and the effect for the managerial outcomes. The annual index of financial statement analysis, estimated by the Bank of Korea, was used in this study. Analysis of variance(ANOVA) and multiple regression analysis were used to estimate these purposes. The findings of the current study showed that in manufacturing industry, only inventory assets affect the managerial outcomes. Contrasting to this, the managerial outcomes were significantly affected by the inventory assets and property assets in accommodation and entertainment industries. On the other hand, in air transportation industry, property assets were significant factors in affecting managerial outcomes. Consequently, it was also estimated that the efficiency of assets was different depend on the structure of the industry.