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Vol.6 (2014/10) >

 
Title :ホテルマネジメント契約のモデル分析
Title alternative :Model Analysis of Hotel Management Contract
Authors :平野, 典男
Authors alternative :Hirano, Norio
Issue Date :1-Oct-2014
Abstract :This paper develops model analysis of hotel management contract by agency theory. A hotel management contract is an arrangement under which the hotel owner transfers the power of attorney to the hotel operator and lets the hotel operator make decisions concerned with hotel operation on behalf of the hotel owner. Under a hotel management contract there is the inherent conflict of interest between the hotel owner and the hotel operator, because the hotel owner has the asset proprietary rights by which the hotel owner will involve not only the operational inflows but also the capital gains in future, while the hotel operator has no asset proprietary rights and is unconcerned about the change in the net asset value directly. This paper shows it is necessary to reflect both operational effort and asset enhancement effort in performance measuring system and to put plural performance measurement indicators together appropriately for promoting owner-operator goal congruency.
Type Local :紀要論文
ISSN :1881-6762
Publisher :琉球大学大学院観光科学研究科
URI :http://hdl.handle.net/20.500.12000/30256
Citation :観光科学 = Journal of Tourism Sciences Vol.6 p.27 -39
Appears in Collections:Vol.6 (2014/10)

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