애스크로AIPublic Preview
← 학술논문 검색
학술논문한국프랜차이즈경영연구2024.03 발행

치킨 프랜차이즈의 COVID-19 상황 속 경영성과 분석 - 재무제표 분석을 중심으로

Analysis of the Financial Performance of Chicken Franchises during the COVID-19 - Focusing on Financial Statement Analysis

정재량(KICPA, Tax-M&A, Deloitte Anjin LLC); 최종우(Lab for Industrial Management, Department of Agricultural Economics and Rural Development, Seoul National University)

15권 1호, 61~78쪽

초록

Purpose: Dining out at restaurants was limited during the COVID-19 period. In order to confirm the impact of COVID-19 on the chicken market, this study selected three chicken companies, Kyochon, BBQ, and BHC, and conducted financial statement analysis and regression analysis. Research design and methodology: Each company's financial statements were divided into before and after COVID-19, and the rate of change and financial ratio for each item were calculated to see if there were any significant changes, and the impact of COVID-19 on each company's sales was identified through regression analysis. Result: As a result of the study, the increase in sales and assets of each company continued, and the influence of COVID-19 could be confirmed through regression analysis. It can be inferred that COVID-19 indeed affected the expansion of the chicken market. Conclusion: Therefore, it was confirmed through this study that COVID-19 had a significant effect on the growth of the chicken market. While individual chicken small business owners are grappling with declining sales per outlet, the decline of commercial areas, and a surge in closures, the broader chicken franchise industry is witnessing a surge in demand and business expansion prompted by the pandemic.

Abstract

Purpose: Dining out at restaurants was limited during the COVID-19 period. In order to confirm the impact of COVID-19 on the chicken market, this study selected three chicken companies, Kyochon, BBQ, and BHC, and conducted financial statement analysis and regression analysis. Research design and methodology: Each company's financial statements were divided into before and after COVID-19, and the rate of change and financial ratio for each item were calculated to see if there were any significant changes, and the impact of COVID-19 on each company's sales was identified through regression analysis. Result: As a result of the study, the increase in sales and assets of each company continued, and the influence of COVID-19 could be confirmed through regression analysis. It can be inferred that COVID-19 indeed affected the expansion of the chicken market. Conclusion: Therefore, it was confirmed through this study that COVID-19 had a significant effect on the growth of the chicken market. While individual chicken small business owners are grappling with declining sales per outlet, the decline of commercial areas, and a surge in closures, the broader chicken franchise industry is witnessing a surge in demand and business expansion prompted by the pandemic.

발행기관:
한국프랜차이즈경영학회
DOI:
http://dx.doi.org/10.21871/KJFM.2024.3.15.1.61
분류:
판매관리/마케팅

AI 법률 상담

이 논문의 주제에 대해 더 알고 싶으신가요?

460만+ 법률 자료에서 관련 판례·법령·해석례를 찾아 답변합니다

AI 상담 시작
치킨 프랜차이즈의 COVID-19 상황 속 경영성과 분석 - 재무제표 분석을 중심으로 | 한국프랜차이즈경영연구 2024 | AskLaw | 애스크로 AI