특2급 관광호텔의 재무상태와 경영성과 분석

A Study on the Financial Analysis of Deluxe Hotel

The many hotel in Korea have faced with turbulent environmental changes and globalization. Therefore, Hotel have to exert all possible efforts to raise the real value of a business enterprise than the growth in quantity of asset in 21st century. The purpose of this study was to find out the problem of managerial structure, financial structure, managerial performance and present the improvement plan of financial management of deluxe hotel on the basis of financial statement analysis. Results of sample hotel analysis were as follow; First, owner of sample deluxe hotel possessed exceed ownership. Insider ownership ratio was very high so owner's determination have influence on business management. Therefore constitution improvement of business enterprise is pressing through going public. Second, the problem of fund structure was the high reliance of the third-party capital(liabilities) and current liabilities, particularly short-term borrowing is high accommodation of the third-party capital. Borrowing is have to redeem through sales increase on the basis of aggressive marketing strategy and improve financial structure. Third, financial ratio analysis of sample deluxe hotel wasn't good in its all aspect, stability, profitability, activity, growth rates. Hotel manager have to establish management strategy through exact financial ratio analysis.