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This study is to forecast results of hotel enterprise by economic variables. Management plan begin from management forecast, so management forecast by economic variables is important and forecasted precisely. One of method is the time lag analysis and other regression analysis. Independent variables are earnings, price and employment. dependent variables are management results. results of this study are found to turn within 7 time lag between two variables, but days of staying is effected above one year by economic variables. Afterward, this study is to be advanced concretely.