학술저널
The purpose of this thesis is to study the way of usefulness increase for hotel accounting in Korea. The main results of the study are as follows ; 1. The establishment of hotel accounting standards are needed for comparability and matching. 2. Multiple financial reporting should be provided with the users. 3. Accounts should by classified in detail accounting to the characteristics of the hotel. 4. It is necessary for those hotel accounting experts who are the front line of the hotel industry 5. The establishment of hotel accounting association is urgently needed.
Ⅰ. 서 론
Ⅱ. 호텔회계정보 유용성 평가기준
Ⅲ. 호텔회계정보 유용성 저하요인
Ⅳ. 호텔회계정보의 유용성 제고방안
Ⅴ. 요약 및 결론
참고문헌
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