상세검색
최근 검색어 전체 삭제
다국어입력
즐겨찾기0
한국관광학회.jpg
KCI우수등재 학술저널

관광호텔의 특성과 기부금 지출수준의 관계 분석

From the viewpoint of social responsibility, corporate contributions to the society should be increased. This study intends to find out the relationship between contribution ratio (contributions/sales) and corporate financial & non-financial factors in our domestic hotelindustry. The analysis of this study shows that hotel rating and location did not affectcontribution ratio. However, hotel management style exerted an influence to contribution ratio, and so the contribution ratios of the independently operated hotels were higher than those chain hotels. Financial factors such as debt to equity ratio, interest coverage ratio, current ratio, operating cash flow, profit margin ratio, growth rate of sales, advertisement expenses ratio, employee benefits ratio and entertainment expenses ratio were analyzed to find out whether to influence contribution ratio. Among them, equity ratio and interest coverage ratio were operating as vital factors to contribution ratio.

I. 서론

II. 이론적 배경

III. 실증연구의 설계

IV. 연구결과의 분석

V. 결론

참고문헌

로딩중