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학술논문관광경영연구2014.02 발행KCI 피인용 8

제주지역 호텔 및 컨벤션센터 재무비율 분석

An Analysis of the Financial Ratios of Hotels and Convention Centers in Jeju Province

양리나(배재대학교); 김시중(우송대학교)

18권, 121~133쪽

초록

The purpose of this study aims to analyze and compare standard financial ratio derived from 14 financial ratios of 38 Hotels & 4 convention centers in Korea in 2011 and overall domestic industry average. 14 financial ratios were analyzed based on stability, growth rate, profitability, and activity. As a result of analyzing stability indicators, there was not so big difference between Jeju Province and the nation in current ratio, but it was shown that the debt ratio and the loan dependency of Jeju Province were lower than the national average, which indicates it has high stability. As a result of analyzing profitability indicators, the profitability of hotels in Jeju Province was higher than the national average, but in case of convention centers, it was lower than the national average. As a result of analyzing growth and activity indicators, Jeju Province has very low growth rate and activity, compared with the national average. It was analyzed that domestic hotels and convention centers have stable financial structure, compared with other domestic industries, but that they have very low profitability, growth, and activity.

Abstract

The purpose of this study aims to analyze and compare standard financial ratio derived from 14 financial ratios of 38 Hotels & 4 convention centers in Korea in 2011 and overall domestic industry average. 14 financial ratios were analyzed based on stability, growth rate, profitability, and activity. As a result of analyzing stability indicators, there was not so big difference between Jeju Province and the nation in current ratio, but it was shown that the debt ratio and the loan dependency of Jeju Province were lower than the national average, which indicates it has high stability. As a result of analyzing profitability indicators, the profitability of hotels in Jeju Province was higher than the national average, but in case of convention centers, it was lower than the national average. As a result of analyzing growth and activity indicators, Jeju Province has very low growth rate and activity, compared with the national average. It was analyzed that domestic hotels and convention centers have stable financial structure, compared with other domestic industries, but that they have very low profitability, growth, and activity.

발행기관:
관광경영학회
분류:
관광사업/레져사업

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