서울 特 一級 호텔의 經營契約이 收益性, 安定性에 미치는 影響에 대한 硏究
Management Contract, Financial Performance, and Stability of Super Deluxe Hotels in Seoul
The purpose of this study is to investigate the relationship between management contract and financial performance and stability of Super Deluxe hotels in the Seoul area. To analyze the financial performance and stability of 8 sample hotels from 1995 to 1996. Chi-square and Mann-Whitney tests were employed. The statistical tests showed that ROE has a relatively significant relationship between management contract and financial performance and stability of hotels over the entire period. Moreover. when the time frame was divided into two sub-periods. before and after the present tourism downturns. relatively significant differences in accounting profitability were found between the management-contracted and independent hotel groups. Business cycle affects the relationship between management contract and the performance and profitability of hotels.
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