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학술저널

관광호텔산업의 BSC 관점간의 연계성 분석

The Relationships Among BSC Evaluation Indicators in the Hotel Industry

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This study sought to find out whether Kaplan and Norton’s BSC (1992, 1993, 1996), which compensated for the weakness of relying solely on finances, could be used to evaluate hotel performance. Specifically, this study aimed to create a new measurement system including factors that do not figure in a strictly financial means of evaluation, such as customer satisfaction and employee morale. This study found that the learning and growth evaluation factor affected financial performance directly, and was mediated by internal and customer-oriented evaluation factors.

ABSTRACT

Ⅰ. 서론

Ⅱ. 이론적 배경

Ⅲ. 연구설계

Ⅳ. 실증분석 결과 및 가설검정

Ⅴ. 결론

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