우리나라 특1급 호텔기업의 원가 - 관리회계실무 현황 및 개선방향

The purpose of this study is to examine the cost․managerial accounting system of super deluxe class hotels in Korea. Findings studied from a sample of 24 super deluxe class hotels are as follows. First, many hotels do not have execlusive specialist and the department of cost․managerial accounting. However, the executive managements are fully aware of the importance and usefulness of cost․managerial accounting system and the need of the cost management. Second, the composition ratio of the cost of guestroom area is different from that of food & beverage area. Third, the allocation base of the MFG overhead cost for guestroom area & food & beverage area is a usually used sales and direct labor cost. Fourth, most sample hotels have been using standard costing. Fifth, all of the sample hotels have not introduced activity based costing and balanced scorecard for innovative cost ·managerial accounting technique. The improvement of this study will be as follows. First, executive managements of hotels have to apply cost․managerial accounting information more extensive for a reasonable decision making. Second, korea hotel industry has to hire any specialist and set up exclusive department to provide the useful cost․managerial accounting information. Third, hotel is a kind of business to provide diverse guestrooms and foods. For this business, it'll be so reasonable to apply job order costing. Furthermore, we can estimate product & service cost very correctly after introducing activity based costing.