테마파크에서 제공하는 서비스품질이 방문객 신뢰 및 구전효과에 미치는 영향

구원일 관광경영학회 2020 관광경영연구 Vol.96 No.-

What is needed for the theme park operation is a service for visitors. This study investigated the effects of the services provided by theme parks on the trust and word-of-mouth effect of visitors. Five factors of service((human service, facility service, information service), trust and word of mouth were identified through factor analysis, and the following conclusions were presented through regression analysis. The effect of trust and word-of-mouth effect on the services provided by the theme park was derived as a significant result, and it was found that the reliability of the service provided had a positive effect on the word-of-mouth effect. Therefore, it is because the trust in the theme park can be increased and the word-of-mouth effect can be increased to a certain extent by strengthening the service to visitors. For this, it is necessary to strengthen the services provided by the theme park.

국내 5성급 호텔의 주요 재무지표가 타인자본비용에 미치는 영향

구원일,고진현 관광경영학회 2019 관광경영연구 Vol.90 No.-

The purpose of study is to investigate the relationship between the cost of debt and the financial leverage of hotel companies. It selected 32 out of 45 five star hotels in Korea and presented the following research results. First, while cost of debt are low at 3.09%. Howerver the average DFL was 1.40 and the maximum is 37.5. As a result, some hotel companies have high financial volatility due to the cost of other capital. Second, empirical analysis shows that DFL, debt ratio, return on assets, and the security solvency have a common influence. In other words, it is influenced by measurement variables and affects the future cost of debt. The results showed that the present financial leverage, which is measured by the risk of the company affects the procurement of cost of debt in the future's. Therefore, managers and creditors need to be aware that risk premiums can be reflected by affecting the procurement of cost of debt in the future according to the current financial risk.

테마파크에서 지각된 가치가 인적 서비스, 구전 및 재방문 의도에 미치는 영향

구원일 관광경영학회 2018 관광경영연구 Vol.83 No.-

The purpose of this study was to investigate the effect of perceived value of theme park on human service, oral effect, and revisit. Factor analysis revealed five factors of perceived value, human service, word-of-mouth, and revisit intention. The following conclusions were drawn from the regression analysis. The perceived value of theme park was statistically influenced by human service, word-of-mouth, and revisit intention. Through the positive maintenance of the theme park through continuous maintenance, it affects human service and the customer decides the word-of-mouth and revisit intention. In addition, human services also have an effect on word-of-mouth and revisit intention. From the manager point of the theme park, providing high-quality human service through continuing education for employees can be seen as a way to enhance word-of-mouth effect and revisit intention. The result suggests that this study could be used to improve the word-of-mouth effect and revisit intention of the theme park.

국제회계기준(IFRS) 도입에 따른 패스트푸드 기업의 재무상태 변화에 관한 사례분석 연구

구원일 한국관광학회 2011 관광학연구 Vol.35 No.1

This study analyzed possible change of the financial status of a food service business corporation when it uses Korea-International Financial Reporting Standards(K-IFRS) for its financial statement. As a case study, based on the K-IFRS, this study modified the financial statement and statement of comprehensive income of two food service business corporations(i.e., Lotteria and SRS Korea). Results showed that asset and debt of the two companies were increased, while capital was decreased when the modified version of financial statement was used. Results also indicated that statement of comprehensive income was increased in Lotteria, while it was decreased in SRS Korea when the modified version was applied. These changes suggest that K-IFRAS might better reflect the actuality of a food service company. It also implies that food service industry might need to decide the accounting standards within the range of K-IFRS, which might maximize the firm's financial performance.

중,고등부 : 우리의 구원자 예수 그리스도; 1주_예수님이 오신 이유

연구원자료 장로회신학대학교 기독교교육연구원 2013 교육교회 Vol.421 No.-

예수님께서는 우리를 위해 인간의 몸으로 이 땅에 오셨습니다. 우리의 죄를 용서해 주시기 위하여 희생 제물로 이 땅에 오셨습니다. 하나님은 이렇게까지 하시면서 인간을 구원해 주시고자 하셨습니다. 우리도 그러한 하나님의 크신 뜻을 알고 우리 대신 십자가를 지신 예수님을 묵상하는 한 주가 되기를 바랍니다.

아동부 : 하나님의 사랑으로 오신 구원자 예수님!;2주_예수님은 누구실까요?

연구원자료 장로회신학대학교 기독교교육연구원 2013 교육교회 Vol.421 No.-

가이사랴 빌립보 사람들은 예수님에 대해서 잘 몰랐습니다. 예수님이 자신이 누구인지 제자들에게 질문하셨을 때 시몬 베드로는 예수님이 하나님의 아들이시며 우리를 구원하실 메시야이심을 고백합니다. 우리에게 예수님은 어떤 분인가요? 시몬베드로의 고백처럼 예수님이 그리스도이시며, 살아계신 하나님의 아들이심을 함께 고백합시다.

한국채택국제회계기준 적용에 따른 고객 로열티 프로그램에 대한 재무적 변화

구원일 한국관광학회 2018 관광학연구 Vol.42 No.9

The purpose of this study is to identify the financial changes that may occur when the accounting process is changed for loyalty programs operated to enhance customer loyalty. As a result of the change in accounting treatment from GAAP to K-IFRS, K-IFRS requires the valuation to be carried at fair value, resulting in an increase in liabilities. By excepting the points that should be paid to customers, the operating income results also fell as the fair value was reflected. It is believed that the financial structure of the company would deteriorate due to changes in the accounting system. Based on these financial statements, a profitability and stability ratio analysis was conducted. As a result, all profit indicators decreased and debt increased. A change in the direction of accounting from GAAP to K-IFRS can only weaken a company's financial structure and reduce its profitability. Nonetheless, the introduction of K-IFRS would ensure transparency of the company to receive investment from abroad or to advance overseas as the reliability of financial statements increases. It is necessary to minimize the problems that may arise by carefully examining the accounting introduction cases of listed companies incorporating K-IFRS from the foodservice company standpoint. 본 연구는 고객충성도를 높이기 위해 운영하고 있는 로열티 프로그램에 대해 회계 처리가 변경될 경우에 발생할 수 있는 재무적인 변화를 확인하고자 하였다. GAAP에서 K-IFRS로 회계처리가 변경된 결과, 공정가치로 평가하도록 규정되어 부채는 증가하였으며, 고객에게 지급이 되어야 하는 포인트를 매출에서 제외함에 따라 매출액과 매출총이익도 감소하였고, 고객이 포인트를 행사한 직후의 실적도 공정가치로 반영함에 따라 영업이익도 감소되었다. 우선 재무제표 상으로 판단하건데 회계처리 제도의 변경에 따라 기업의 재무구조는 악화될 것으로 추정되는 바이다. 이와 같이 산출된 재무제표를 근거로 수익성과 안정성 비율 분석을 실시하였다. 그 결과 이익률 지표는 모두 감소하였고, 부채는 증가하였다. GAAP에서 K-IFRS로 회계처리방향이 변화했다는 것만으로 기업의 재무구조는 취약해질 수 있으며, 수익도 감소될 수 있다는 것이다. 그럼에도 불구하고, 장기적인 관점에서 K-IFRS 도입은 재무제표의 신뢰성이 높아짐에 따라 외국으로부터 투자를 받거나 해외로 진출하기 위한 기업 투명성을 확보할 수 있을 것이다. 그러므로 고객충성도를 높이기 위해 다양한 로열티 프로그램을 도입하는 외식기업의 입장에서는 K-IFRS가 도입된 상장기업의 도입 사례를 면밀히 검토하여 발생하는 문제점을 최소화해야 할 것이다.

호텔기업의 서비스스케이프가 지각된 서비스 가치, 고객 만족 및 재방문에 미치는 영향

구원일,허인준 한국외식산업학회 2025 한국외식산업학회지 Vol.21 No.1

This study investigated the impact of the service value, customer satisfaction, and revisit perceived by customers on the servicescape of hotel companies and presented conclusions and implications. To this end, an online survey was conducted for four weeks from August 1 to August 28, 2024 targeting adult men and women aged 20 or older with domestic hotel experience, securing a total of 255 copies. And the analysis was performed using SPSS 22.0 and AMOS 21.0 programs. First, confirmatory factor analysis was conducted on servicescape and perceived service value (service environment, physical environment, emotional environment, pleasant environment), customer satisfaction, and revisit, and a total of 7 factors were identified. Second, empirical analysis was conducted on the 7 factors to verify the hypothesis. Among the 4 factors of servicescape, 2 factors (service environment, pleasant environment) were confirmed to have a positive (+) influence on perceived service value, and the remaining 2 factors did not have an influence. The service value perceived by the servicescape has an influence on customer satisfaction, and it is connected to satisfaction by satisfying the service perceived by the customer. In addition, it was confirmed that revisiting has an influence on both the perceived service value and customer satisfaction, and it can be said that the service value and satisfaction met by the customer induces revisiting the hotel. After understanding these research results, hotel managers should recognize the hotel's servicescape, understand the service value, and suggest management strategies to induce customer satisfaction and revisiting.

호텔 레스토랑의 수익경영(Revenue Management)에 관한 연구

구원일,정유경,안윤영 한국관광학회 2012 관광학연구 Vol.36 No.8

The purpose of this study is to further identify Revenue Management practices conducted by hotel restaurants. In order to fulfill the purpose, financial data, including Revenue per available seat (RevPas) figures individual hotel restaurants were obtained and correlation and regression analysis between RevPAS and its components was performed. Correlation analysis outputs demonstrate that indicators related to RevPAS are highly correlated to total revenue, the number of customers, the average customer transaction, seat turnover and the number of seats. Regression analysis results identified that average customer transaction, turnover of seat and F&B revenue to be the most influential indicators for restaurant performance. This study can contribute to understanding the present circumstances and recognizing the importance of revenue management in hotel restaurants which has become increasingly competitive. The outcome of this study is intended to assist hotel restaurant managers adopt appropriate revenue management practices but also to identify opportunities for consistent revenue growth. 본 연구는 호텔 레스토랑을 대상으로 수익경영에 대한 결과를 파악하고자 RevPASH를 계산하고 영향을 미치는 주요 지표에 대해 상관관계 분석과 회귀분석을 실시하였다. 상관관계분석 결과, RevPASH와 관련된 지표는 총매출, 평균객단가, 좌석당회전율, 좌석수, 음료매출에서 높은 관련성을 가지는 것으로 나타났다. 회귀분석을 통해 분석한 결과, 식음매장에 공통적으로 평균객단가, 좌석당회전율, 식료매출, 음료매출 등에서 영향력을 나타내었다. 이와 같은 정보를 통하여 경쟁이 심화되는 식음료 업계에서 정확한 현황을 확인함으로써 레스토랑 운영에 필요한 전략을 수립하고 지속적인 발전을 위한 방안을 모색하는데 필요한 자료로 활용될 수 있을 것으로 기대되는 바이다.

골프전문기업의 성과관리를 위한 KPI 개선에 관한 연구

구원일 한국관광학회 2011 관광학연구 Vol.35 No.3

Because many golf courses are constructed nationwide, there will be a point where supply exceeds demand, and in accordance with this, it is inevitable situation to compete infinitively for survival among golf courses. In order to survival in such competitions, the executive officer must establish the clear criteria and manage based on such, can expect higher profitability than competing golf courses. However, even with such a need, it is true that such is of least interest to create systematic management indicators in current situation of good profitability and many demands for golf. Thus, the vast majority of golf courses are managing based on general management performance indicators such as total sales, per customer transaction, net profit during the term, etc. Accordingly, this study tries to be a help to executives who manage the golf course or working staff by providing with the process of reestablishing KPI, managed by national professional golf company appropriate enough to current business environment in a form of example. 전국적으로 많은 골프장이 건설됨으로써, 골프에 대한 수요보다는 공급이 많은 시점이 도래할 예정이며, 이에 따라 골프장의 생존을 위한 상호간의 무한 경쟁이 불가피한 상황이다. 이러한 경쟁에서 살아남기 위해 골프장을 운영하는 경영자는 관리 지표에 대한 명확한 기준을 수립하고 이에 근거하여 운영함으로써 경쟁 골프장보다 높은 수익성을 기대할 수 있다. 에 따라 본 연구에서는 국내 골프전문기업에서 운영하고 있는 KPI를 현재의 경영환경 기준에 적합하도록 재정립하는 과정을 사례로 제시함으로써 골프장을 운영하는 경영자나 실무 담당자에게 도움이 되고자 하였다. 이러한 목적에 따라 본 연구에서는 골프전문기업이 운영하는 KPI에 대한 재무적, 전략적 분석을 실시하고, 추가적으로 해외 골프장에서 적용하고 있는 관리지표를 추가하여 전체적인 KPI Pool을 확보하였다. 이렇게 확보된 KPI에 대해 현업 담당자와 협의를 하였고, 최종적으로 재무부문의 14개, 고객부문에서 13개, 그리고 혁신 관점에서 12개 등 총 39가지의 KPI를 선정하였다. 이렇게 파악된 KPI는 골프장 전체 부문과 입장, 식음, 샵, 연습장, 코스관리 담당 부서에서 매 분기별 관리함으로써 골프장 정확한 현재 상황을 파악하게 됨에 따라 수익성도 향상시킬 수 있을 것으로 판단하였다.