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회계정보를 이용한 호텔기업의 효율성 분석

An Analysis of Relative Efficiency of Hotel Company Based on Accounting Information

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The purpose of this study is to evaluate the relative efficiency of hotel company based on accounting information. Specifically this evaluates technical efficiency, pure technical efficiency, scale efficiency, and examines the return to scale. This also analyses the difference of efficiency according to the management characteristics of hotel company: international brand, conglomerate, duty-free shop, casino, location etc. Also it analyze the profit as an output indicator corresponding to practical goal of hotel company. The results indicate that the relative efficiency of non-international brand hotel, non-conglomerate hotel, and hotel owning duty-free shop and casino is greater than others. Implications for the managers and CEOs of hotel company are discussed.

I. 서론

II. 선행연구의 고찰

III. 연구방법론

IV. 분석 결과 및 시사점

V. 결론 및 시사점

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