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본 연구는 카지노 산업의 활성화를 위한 방안을 제시하는 것을 목적으로 하였다. 이를 위하여 주요 국가의 카지노 프로모션 회계의 사례에 대한 검토를 통하여 프로모션 활동과 관련된 비용을 중심으로 국내의 카지노 회계의 문제점과 이슈들을 검토하고, 이에 대한 개선방안을 제시하고자 하였다. 이에 대한 연구 결과는 다음과 같다. 첫째, 카지노 마케팅 활동으로 제공되는 프로모션 쿠폰 및 칩스를 고객이 제출하면 수입금액에 포함하는 동시에 동일금액을 총지급 금액에 포함함으로써 총매출액에 영향을 미치지 못 하게 하는 방안을 제시하였다. 둘째, 프로모션 칩스 및 쿠폰에 해당하는 금액을 총매출액에 포함시키고, 고객이 승리하는 경우 해당 금액을 총매출액에서 차감하는 방안을 제시하였다. 셋째, 고객으로부터 수입한 총수입 중에서 프로모션 칩스 및 쿠폰에 해당하는 금액은 포함하지 않고, 고객이 승리하였을 때 지급하는 금액을 총지불금에 포함하는 방안을 제시하였다.
The purpose of this study is to examine the problems and issues of casino accounting in Korea forced on the expenses related to promotional activities through reviewing cases of casino promotional accounting in other major countries and tried to suggest improvement plans for casino accounting in Korea. The results of this study are as follows. First, we suggested that the promotional coupons and chips provided by casino marketing activities should be included in the amount of income when the customer drops it, and at the same time include the same amount in the total payment amount so as not to affect the total sales amount. Second, we included the number of promotional chips and coupons in total sales, and suggested that if the customer wins, the amount would be subtracted from total sales. Third, we proposed to include the amount of money to be paid when the customer wins, not including the amount corresponding to the promoted chips and coupon, from the total income collected from the customer.
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- Publisher :The Society of Convergence Knowledge
- Publisher(Ko) :융복합지식학회
- Journal Title :The Society of Convergence Knowledge Transactions
- Journal Title(Ko) :융복합지식학회논문지
- Volume : 9
- No :4
- Pages :65-73
- DOI :https://doi.org/10.22716/sckt.2021.9.4.044