Differences of the Asset Structure and Impact of the Asset on Hotel Sales by Hotel Characteristics

호텔 특성별 자산구조 차이와 자산이 매출에 미치는 영향

This study is to analyze differences in asset structure and impact of the asset turnover according to hotel’s characteristics, as well as finding out the asset which have an effect on sales depending on the hotels’ characteristics. A total of 397 financial statements were analyzed through the ANOVA, t-test, and multiple regression method. The results of this study are: according to the hotels’ class, found were the differences in Current assets, Inventories, Non-Current assets, Tangible assets, and Building. In the case of the total assets turnover, the figure of the first grade luxury and second class luxury hotels is higher than that of first grade hotels relatively. Moreover, differences were found in assets which have an effect on sales depending on the hotel class.