사드사태가 숙박업의 원가 하방경직성에 미치는 영향

The THAAD situation had a great impact on the Korean economy. In particular, the impact on the tourism industry was greater than any other industry. The THAAD situation had a great impact on the cost within the tourism industry. Especially, the effect on the lodging industry was significant. This study examines the effect of THAAD on the price stickiness of the Korean lodging industry and that the sales loss is large due to THAAD. Few studies have examined the impact of THAAD from the perspective of cost behavior. Therefore, this study examines whether there is price stickiness in the lodging industry. Generally there is price stickiness according to cost accounting research. Further, this research mainly focused on the effect of THAAD on the price stickiness of the lodging industry. As a result of this study, first, it was confirmed that the price stickiness exists in the costing behavior of the lodging company. Second, we present that the price stickiness was alleviated by THAAD. This result supports the managers’ pessimistic hypothesis. The contribution of this study is as follows. First, it analyzed the cost behavior that previous studies have not attempted in the lodging industry which occupies a significant portion in the tourism industry, and broadened the scope of the hotel industry research. Second, the effects of THAAD on the managerial cost of strategic decision making are analyzed and interpreted as a management accounting perspective.