旅行社의 經營分析에 관한 硏究
A Study on the Travel Business Analysis for Manager of Travel Agency
진주간호보건전문대학논문집 1999년 22권 1호 p.97 ~ 119
KMID : 0647819990220010097
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용환재 ( ) - 진주보건대학 관광통역과
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Abstract
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The purpose of this study is the business analysis for travel agency which the manager of the travel agency in korea can use easily. The methods of this study are descriptive study, books and data research.
There are two parts that are financial statement analysis and non-financial analysis. The finding is that non-financial analysis is more important than financial analysis. So not only financial statements, but also non-financial data were used for study
The factor of travel profit and the travel business resources are different from others. Especially personal resource was very import in travel business. The receivables and liabilities were very important in business analysis for travel agency.
Activity ratios measure management´s effectiveness in using its resources. management is entrusted with inventory and fixed assets to generate earnings for owners while providing products and service to guests. Since the fixed assets of most travel agency constitute a large percentage of the operation´s total assets, it is essential to use tbPse resources effectively. Although inventory is generally not a significant portion of total assets, management must adequately control it to minimize the cost of sales.
Profitability ratios reflect the results of all areas of management; responsibilities. The primary purpose of travel business is the generation of profit. Owners invest for the purpose of increasing their wealth through dividends or distributions and through increasing in the price of the establishment´s stock or the value of their investment. Both distributions and appreciation in investment value are highly dependent upon the profitability of the operation.
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KeyWords
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원문 및 링크아웃 정보
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등재저널 정보
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