호텔 사업 계획 타당성 검토 연구 : 4성급 호텔 재무 타당성 민감도분석 및 기타 일반경영 사례를 중심으로

The purpose of this study is to provide a review opinion on the business plan from an objective point of view, rather than asking the opinion of the employer about the 4 - star hotel business plan in the suburbs of Seoul. In the field of research, first, we conduct sensitivity analysis focusing on financial business feasibility analysis to judge business profitability, and then proceed with reviewing business plan other than general management aspect. We calculated the cash flow of the business by calculating the profit and loss of the business and calculating the profit and cost of the business. IRR method, NPV method, and B/C ratio method among the financial feasibility analysis methods that are typically used for the estimated cash flows. The results are presented and interpreted in parallel with the four cases of sensitivity analysis. In Scenario 1, IRR = - 10.35%, NPV = - 34,546,375,000, B/C ratio = 0.40483, = - 8.01%, scenario 2, IRR = - 8.01%, NPV = - 25,067,702,000, B/C ratio = 0.50604, scenario 3, IRR = - 4.80%, NPV = -15,589,029,000, B/C ratio = 0.67471, scenario 4, IRR = 0.15%, NPV = - 6,110,356,000, B/C ratio = 1.01207. After analyzing general management business other than treasury, we analyzed 15 kinds of improvement items by field.