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학술논문관광경영연구2018.11 발행

환대산업 기업의 재무비율 지표가 국가고객만족도(NCSI)에 미치는 영향

Impact of the Financial Ratios of the Hospitality Industry on National Customer Satisfaction Index(NCSI)

구원일(세종대학교)

22권 6호, 595~610쪽

초록

The study is to investigate the effect of financial ratio index of hospitality industry on NCSI. In other words, it presents financial indicators that need management to improve customer satisfaction. First, as a result of classification into five categories for hospitality industry companies, there are differences according to the scale and industry of each company. However, hospitality industry company indicators are good status in that they have positive(+) values, excluding net income to stockholders’equity and operating sales to working capital ratio. Second, 9 index of the 24 financial ratios were statistically significant. The impact indicators are the margins associated with sales, the items necessary for efficient utilization of assets, and the indicators of the company's ability to pay in the short term and dependency on others. The management of such financial ratios can be maintained as an ongoing company and can further enhance customer satisfaction.

Abstract

The study is to investigate the effect of financial ratio index of hospitality industry on NCSI. In other words, it presents financial indicators that need management to improve customer satisfaction. First, as a result of classification into five categories for hospitality industry companies, there are differences according to the scale and industry of each company. However, hospitality industry company indicators are good status in that they have positive(+) values, excluding net income to stockholders’equity and operating sales to working capital ratio. Second, 9 index of the 24 financial ratios were statistically significant. The impact indicators are the margins associated with sales, the items necessary for efficient utilization of assets, and the indicators of the company's ability to pay in the short term and dependency on others. The management of such financial ratios can be maintained as an ongoing company and can further enhance customer satisfaction.

발행기관:
관광경영학회
DOI:
http://dx.doi.org/10.18604/tmro.2018.22.6.31
분류:
관광사업/레져사업

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