경주 보문단지 내 관광호텔기업의 원가·관리회계시스템 실태 분석 = A Study on the Cost and Managerial Accounting Systems for Tourist Hotels in Gyeongju

다국어 초록 (Multilingual Abstract)

The purpose of this study is to investigate and analyze the cost and managerial accounting systems for 6 deluxe-grade tourist hotel companies in Gyeongju. Findings were summarized as follows. First, it was found that exclusive departmental responsibility was not present among the samples hotels and not enough staff were handling the tasks. Second, composition ratio of manufacturing cost was different from rooms and F&B parts. Also, direct labor time was a commonly used cost allocation base for rooms part, and direct labor cost & raw material quantity was a commonly used cost allocation base for F&B part. Third, most of the sample hotel companies have not applied activity-based costing and balanced scorecard as innovative cost·managerial accounting technique.