DOI QR코드

DOI QR Code

Trend analysis on the financial soundness of contract foodservice management companies(CFMC) : approach to the financial statements from 1999 to 2011

국내 위탁급식전문업체 재무건전성 추세 분석 - 1999년부터 2011년 재무제표를 중심으로 -

  • 박문경 (한양여자대학교 식품영양과)
  • Published : 2012.08.31

Abstract

The purposes of this study were to examine the financial statements and analyze the financial soundness of contract foodservice management companies(CFMC) using the financial ratio. The statistical data analysis was completed using Microsoft Excel(ver.2007) for the trend line equation and using SPSS Win(ver.18.0) for wilcoxon-rank sum test. Increased asset, debt, capital and sales occurred in most of the CFMCs, but the financial trend of firm D decreased for operating profit and net profit. The financial ratio for investigating a firm's financial soundness was based on liquidity, stability, profitability, activity, and growth through financial statements. Most of the CFMCs had maintained outstanding financial soundness from 1999 to 2011. The financial statements during the decade were verified and fluctuated. The directly affected CFMCs by a school foodservice' sanitation accident had maintained better financial statements than those of other CFMCs. Therefore, there was opportunity for directly affecting CFMCs involved in school foodservice' sanitation accident to diversify the business portfolio of the firms.

Keywords

References

  1. 국가법령정보센터. 2012. Available from:http://www.law.go.kr. Accessed data July 7, 2012
  2. 금융감독원. 2012. 금융감독원 전자공시시스템 Available from:http://dart.fss.or.kr. Accessed date FSS(Financial Superviwory Service). Available from:http://www.fss.or.kr. Accessed June 15, 2012
  3. 김혁, 이화진, 윤승준. 2010. 알기쉬운 K-IFRS 회계원리기초. 무역경영사. 서울. pp.39-50
  4. 박정식, 박종원 2007. 재무관리. 다산출판사. 서울. p.85-98
  5. 이학식, 임지훈. 2011. SPSS 18.0. 집현재. 서울. pp.544-548
  6. 한국은행 경기본부. 2006. 경기지역 기업의 재무건전성 분석과 시사점. 한국은행 경기본부. 11 2006. pp.2-10
  7. 한국은행. 2010. 2010년 기업경영분석결과 Available from:http://bok.or.kr. Accessed date BOK. Accessed July 3, 2012
  8. 한국은행. 2012. 2011년 기업경영분석 Available from:http://bok.or.kr. Accessed date BOK. Accessed July 3, 2012
  9. Choi KW, Park HJ, Shin SY, Yang IS. 2007. Analysis of profitability and its affecting factors in restaurant francise firms. Korean J Food Cookery Sci 23(2):270-279
  10. Choi KW, Yoon JH, Park EJ. 2008. Profitability analysis of tourist hotels. J Hotel Business 17(3):23-36
  11. Edvinsson L, Marlone M. 1997. Intellectual capital: realizing your company's true value by finding its hidden brainpower. Harpercollins, NY
  12. Edvinsson L. 1997a. Developing intellectual capital at Skandia. Long Rage Planning 30(3):366-373 https://doi.org/10.1016/S0024-6301(97)90248-X
  13. Edvinsson L. 1997b. The basic of accounting has not changed sice the year 1500, intellectual capital accounts. A New Tool for Companies, Danish Agency of Trade and Industry
  14. Kim HJ, Kim HK, Kim DK. 2011. The development on significancy and priority of KPI in contracted foodservice business in Korea using AHP. Korea J Tourism Hospitality Res 25(4):163-176
  15. Kim HJ, Kim JY. 2009. The development of KPI in the contracted foodservice business in Korea-using balanced scorecard-. Korean J Culinary Res 15(4):259-272
  16. Korea Foodservice Information: Available from: http://www.foodbank.co.kr. Accessed 2009
  17. Korea Ministry of Government Legislation Available from:http://www.moleg.go.kr. Accessed June 15, 2012
  18. Kwak TK, Chang HJ, Lee NY. 2003. A study on cost analysis and an efficient financial management in self-operated and contract-managed secondary school foodservices. Korean J Nutr 36(10):1083-1093
  19. Lee HA, Han KS. 2009. The effect of push, pull and push-pull interactive factors for internationalization of contract foodservice management company. Korean J Nutr 42(4):386-396 https://doi.org/10.4163/kjn.2009.42.4.386
  20. Lee KB, Ji SH. 2012. Firm's governance and financial soundness and quality of earning. Korea Int Accounting Rev 2012(4):197-230
  21. Lee YJ, Han KS, Choi DJ, Kim YK. 2011. A study on the effect of brand recognition on brand personality, brand image and customer-brand relationship quality in the university contract foodservice industry. Korean J Culinary Res 17(2):51-73
  22. Park HG. 2004. A study on the utility of the financial ratio-based financial soundness evaluation model of life insurance companies. Korea J Insurance Development 15(2):3-36
  23. Park ME. 2005. A study on the cost structure of foodservice center in institutions. Korean J Culinary Res 11(3):151-165
  24. Park MK, Yang IS. 2004. Development of intellectual capital measurement tool of contract foodservice management company. The 1st international foodservice management and culinary symposium(IFMCS): Globalization of foodservice industry Nov 13-14:254-283
  25. Park MK, Yang IS. 2005a. Directional analysis on intellectual capital indicators of contract foodservice management company in the viewpoint of contractor, client, and customer. Korean J Nutr 38(9):765-776
  26. Park MK, Yang IS. 2005b. Practical evaluation of intellectual capital(IC) measurement tool for contract foodservice management company. Korean J Nutr 38(10):880-894
  27. Park MK. 2004. The development of intellectual capital(IC) measurement tool on contract foodservice management company(CFMC) and analysis of cause and effect relationship of intellectual capital. Doctorate thesis. The Yonsei University. pp.28-36, 56-70
  28. Spears MC, Gregoire MB. 2004. Foodservice organization 5th. Pearson Prentice Hall, Upper Saddle River NJ. pp.556-567
  29. Yang IS, Park MK, Cha JA, Lee KT, Park SY. 2004. Identification of foodservice operation evaluation medel's criteria items for certifying contract foodservice management company. Korean J Soc Food Cookery Sci 20(3):247-255
  30. Yang IS, Park MK. 2007a. Strategy for foodservice management of CFMC(I). Nutrition and Dietetics Jul․Aug pp.14-18
  31. Yang IS, Park MK. 2007b. Strategy for foodservice management of CFMC(II). Nutrition and Dietetics Sep pp.14-22
  32. Yang IS, Yi BS, Cha JA, Han KS, Che IS, Lee JM. 2011. Foodservice in Institutions. 3rd. Kyomunsa. Kyunggi-do. pp.41-46

Cited by

  1. Influence of Customer, Foodservice Management and Competitor Environment on Quality of Customer’s Life in Contract Foodservice vol.30, pp.5, 2015, https://doi.org/10.7318/KJFC/2015.30.5.629