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김혁수 경희대학교 관광산업정보연구원 2000 觀光産業情報論集 Vol.2 No.-
As our national economy advances and our national income grow except recent time, our desire for tourism grows, too. And with the tourism industry vitalizing, the hotel industry does, too. As recent circumstance of business is not good, the management of enterprises is very difficult. As hotel industry is also one of enterprises, it has to survive the competition war between so many enterprises. Therefore it is required that it has to have reasonable and efficient management. Even though we can say that accounting department takes up one of the most important function among those of several management departments, Korean hotel industry's accounting field has no concrete standard set up for it yet. As a consequence, it carries several major problems such as financial statement's chaos and misleading of users of accounting information. So, this study's proposes are to analyze and point out factors involving the solution of these problems and to convince the involved accounting standard drafters the need for establishment and unification of hotel accounting, and also to persuade them to have more extensive understanding of it.