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논문 기본 정보

자료유형
학술저널
저자정보
저널정보
한국호텔관광학회 호텔관광연구 호텔관광연구 제13권 제1호 (통권 제40권)
발행연도
2011.3
수록면
222 - 233 (12page)

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Korean firms have increased the cash holding ratio because of unstable economic status. They prefer to hold the cash rather than invest for their business. So the cash flow was became the major management indicator. Recently some studies about the cash management were conducted but these are focused on the manufacturing industry. Therefore this study is to find out the financial factors which can effect the cash holding ratio according to the characteristics of hotel firms and suggest the desirable ways to manage the cash holding ratio effectively. To accomplish this purpose, 280 study samples were selected. And the cash holding ratio was used as a dependant variable and seven variables were used as an independent variable. As the result of regression analysis, current ratio, total assets turnover and cash flow by financing activities of super deluxe hotels and operating profit on assets and total assets turnover of deluxe hotels were founded to effect the cash holding ratio significantly. And total assets and total assets turnover of independent hotels and current ratio and total assets turnover of chain hotels were founded to effect the cash holding ratio significantly. Also operating profit on assets, total assets turnover of city hotels and current ratio, total assets turnover and cash flow by financing activities of resort hotels were founded to effect the cash holding ratio significantly. Therefore hotel managers should consider this result when they control the uses of cash to maximize the profit.

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