교육훈련과 정보화가 호텔 영업수익성에 미치는 영향에 관한 실증연구: 재무제표 회계자료를 중심으로

This study empirically verified whether for Korean hotel lodging, the education & training of the employees and the informatization of hotel operating systems have impact on the enhancement of profitability. These activities could bring about the development of learning and growth perspective and the improvement of internal business process based on Balanced Score Card(BSC) by Kaplan & Norton (1996). It finally lead to financial results, that is, cost reduction and increased sale in terms of financial accounting data. As a result of research, the education & training of the employees by Korean hotel enterprises and the informatization of their hotel operating systems both turned out to affect the improvement of operating profitability of the hotel enterprises. The results of this study suggest that investing more in the education & training of the employees of the Korean hotel enterprises and the informatization of hotel operating systems can greatly increase the financial results such as operating profitability increasing the efficiency of the hotel enterprises and affecting the increase of sales.