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KCI우수등재 학술저널

호텔기업의 매출 규모별 비용결정요인에 관한 연구

The purpose of this study is to analyze differences in the variables related finance according to the sizes of hotel's sales. In addition, it is to find out the influence of those variables which are related finance to expenses of hotels ANOVA and multiple regression analysis were employed. According to the size of hotel's sales, differences were found in the rate of expenses in total cost. Rate of cost of sales was also found high in case of the large size of sales. Secondly, it is estimated sales has positive influence to cost of sales in all cases. In addition it was proved that tangible assets, selling and administrative expenses, and non-operating expenses had different influences.

I. 서론

II. 이론적 배경

III. 연구 설계

IV. 분석결과 및 해석

V. 결론

참고문헌

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