• Journal of Convergence for Information Technology
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• v.10 no.6
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• pp.70-76
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• 2020

This study examines whether there is a moderating effect of corporate social responsibility(CSR) on the relation between sales, general, and administrative(SG&A) expenditures and future corporate performance. SG&A expenditures are decomposed into maintenance and investment components and the latter component is focused. Using 968 Korean firm-year observations with CSR scores in the KOSPI market for the period of 2012-2017, this study investigates the relation between SG&A investment component and future corporate performance and then the moderate effect of CSR on its relation. Main results show that the SG&A investment component increases the future corporate performance and the moderate effect of CSR on its relation is more positively explicit. This finding implies that the effect of SG&A investment component on corporate performance is differentiated according to the level of CSR.

• Management & Information Systems Review
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• v.34 no.2
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• pp.193-206
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• 2015

The purposes of this paper are to investigate the impact of managers' agency problem on asymmetrical behavior of SG&C and to examines whether or not the corporate governance mechanisms can have any moderating effects on Asymmetrical behavior of SG&C. To test empirically the above mentioned purposes, we gathered firm-year data of manufacturing firms from 2007 to 2012 and the sample firms are listed on the Korean Stock Exchange. The findings of this research are summarized as follows: Firstly, for those firms whose agency problems are high, the stickiness of SG&A increases as sales variation. The results imply that managers are not willing to reduce their perquisite consumption in proportion with sales reduction. Secondly, we investigate how corporate governance mechanisms influence the cost stickiness behaviors of SG&A for those firms whose agency problem are high(above the median value of free cash flow used as a proxy of agency problem). The results are that as the effectiveness of corporate governance mechanisms improve the cost stickiness of SG&A mitigation except for the insider ownership. These results show that agency problem has impact on the asymmetrical behavior of SG&A. And effective governance mechanisms have moderate effects on the reducing stickiness behavior of SG&A caused by agency problem.

• 보일러설비
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• s.81
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• pp.99-100
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• 2000

심야전력 보급이 활성화됨에 따라 예년에 비해 보급업체 및 판매점이 급격히 증가하고 있어, 판매업체의 과열경쟁이나 무리한 마아케팅 과정에서 관리상의 허점을 이용하여 다음과 같은 부적정 공급 사례가 발생하고 있습니다. 향후 아래와 같은 사례를 엄격히 금지하오니 참조하시기 바랍니다.

• The Korean Journal of Financial Management
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• v.26 no.1
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• pp.31-64
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• 2009

This paper evaluates the role of fund distributors and the appropriateness of sales fees in funds by the empirical analysis of Korean equity funds. The empirical results are summarized as follows. First, this paper shows that the funds with higher sales fees do not have better performance. Rather, the higher sales fees cause the returns of funds to decrease in Korean equity funds. Second, it is not confirmed that both banks and securities firms, as fund distributors, contribute to the better performance of funds. Especially, the banks gave more negative influence on the performance of funds by imposing higher sales fees in funds than the securities firms. The empirical results suggest that the sales fees of funds are unduly imposed in comparison to the function of fund distributors and therefore, the structure of fund fees should be improved for the benefit of fund investors.

• CRM연구
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• v.3 no.1
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• pp.49-71
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• 2010

This study set out to shed more specific light onto sales managers' coaching and salespersons'organizational commitment and role perceptions, which have been proven to work as important variables in salespersons' performance. It thus conducted an in-depth investigation into the overall sale management activities of sales managers from five high-sales organizations and five low-sales organizations and analyzed differences between them. The interviews of the ten sales managers were combined and analyzed. As a result, the ones from the high-sales organizations demonstrated the following characteristics: first, the salespersons of the high-sales organizations were strongly committed to the goals and values of their organizations. Second, the salespersons of the high-sales organizations had clear perceptions of their roles and showed relatively fewer role conflicts than those of the low-sales organizations. Third, the sales managers of the high-sales organizations demonstrated coaching behavior strongly. They provided positive feedback and role models for the salespersons to follow, thus earning great respect from them and maintaining trust-based relationships with them. And finally, the sales managers' organizational commitment and role perceptions had positive impacts on the salespersons' organizational commitment and role perceptions. Those research findings indicate that sales managers' organizational commitment and role perceptions can be a positive role model to salespersons and that such a role model can have influences on salespersons' performances as part of the characteristics of coaching behavior.

• The Korean Journal of Financial Management
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• v.14 no.2
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• pp.351-371
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• 1997

본 연구는 금융규제완화, 금융기관의 민영화, 금융기관간 M&A, 국내 금융시장의 개방 등 대내외적인 문제에 직면하고 있는 우리나라 금융기관들에 대한 서비스 만족도 실증분석을 통해 서비스 경쟁우위 요소를 제시하기 위한 것이다. 시중은행, 지방은행, 증권회사, 투자신탁의 주거래 고객을 대상으로 설문조사를 실시하여 분산분석, 다중비교검정(Multiple Comparison Test) 그리고 Radar Chart 분석을 시도하였다. 상품, 이용 편의성, 유통경로, 판매촉진의 4가지 서비스 항목으로 구분하여 금융기관별 차이를 분석한 결과 각 금융기관간에 유의한 차이가 있는 것으로 나타났다. 각 금융기관별로 상대적인 서비스 경쟁우위 관계를 분석한 결과 시중은행은 유통경로 부문에서 상대적 서비스 경쟁우위가 있는 것으로 나타났고 나머지 상품, 이용 편의성, 판매촉진 부문에서는 경쟁열위를 보였다. 지방은행은 이용 편의성, 유통경로, 판매촉진 등 3개 부문에서 다른 금융기관보다 상대적으로 높은 경쟁우위를 보였으며 상품 부문에서는 다른 금융기관과 비슷한 경쟁력을 나타내었다. 증권회사는 전 부문이 경쟁열위의 수준이었고 그 중에서 유통경로부문이 경쟁력이 가장 떨어진 것으로 나타났다. 투자신탁은 상품, 이용 편의성, 판매촉진 등 3개 부문에서 타 금융2기관에 비해 높은 경쟁우위를 보였으나 유통경로에 대해서는 경쟁열위로 나타났다.

• Proceedings of the Korea Information Processing Society Conference
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• 2003.05c
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• pp.1867-1870
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• 2003

Mobile 유통은 전국에 약 3,000여개의 대리점과 7,000여개의 판매점등 10,000여개의 업체가 Mobile의 물류, 판매에 관여하고 있으며, 이동통신사업자의 매월 정책변경에 의해 가격구조의 변동이 발생하며, 타 제품군에 비해 상대적으로 변동폭이 넓어 물류 System의 정착이 이루어지지 못하고 있다. CRM측면에서도 이동통신사업자의 CRM Center에 의지하고 있으나, 고객 관리의 책임이 이동통신 대리점에 귀책되고 있어, 물류주체인 대리점과 판매점주가 사용할 수 있는 편의성이 뛰어나며 확장성이 있는 Logistics & CRM Management System의 필요성이 그간 꾸준히 제기되어 왔다. 본 논문에서는 물류와 고객 CRM의 1차 주체인 대리점과 판매점의 Logistics & CRM 통합관리 System을 e-MLBM과 e-CRM을 이용하여 설계하며, e-MLBM & e-CRM의 경제성분석을 통하여 향후 국내 이동통신 대리점들의 발전방향에 대해 논한다.

• Journal of Food Hygiene and Safety
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• v.27 no.1
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• pp.55-62
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• 2012

This study is a survey of regulatees' perception on main contents and enforcement effect of the Act, the retailers at food stores within Green Food Zone, for the effective enforcement of "The Special Act on the Safety Management of Children's Dietary Life" legislated in 2008. Percentage, frequency analysis, and T-test are derived from the survey carried out to the 175 retailers at food stores within Green Food Zone, across the country except Jejudo, for the two months March and April of 2011. The survey results are as follows. Over 80% of the respondents are aware of comprehensive policy for child food safety and the enforcement of 'the Special Act' and considering the rate of satisfaction on food safety information provided by government, over 90% of the respondents, virtually most of them, are satisfied. The rate of awareness of Green Food Zone is about 80% and that of outstanding business for children is about 50%, showing little perception of it. The comparison of the survey result of 2011 with that of 2010, which have the same questions to the retailers within Green Food Zone, still indicates a need for enhancement of understanding on absolute standard, though it showed fairly better improvement in general. Several proposals are given in this study based on the survey results, which will contribute to the children food safety and health improvement in the end.

• Journal of Industrial Convergence
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• v.20 no.9
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• pp.25-38
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• 2022

The purpose of this paper is to verify the cost behavior of non-listed companies in Mongolia from 2013 to 2018. And we investigate the relationship between cost behavior and earnings management. Earnings management was measured using the Big-Bath and avoiding loss incentives. Big-Bath suspected firms report a very large loss and avoiding loss suspected firms have a bite profit. The results of this study are as follows. First, non-listed firms in Mongolia, operating costs(oc) and selling, general and administrative(sga) costs show the cost stickiness. Second, cost stickiness was different depending on the earnings management. The suspected avoiding loss firms have upward earnings management incentives, operating costs and sga costs all present anti-cost stickiness. The suspected big bath firms strengthen the cost stickiness of operating costs and sga costs. This study is meaningful in that it first analyzed the relationship between earnings management and cost stickiness of non-listed firms in Mongolia using empirical data. It will be meaningful in that it provides relevant information to those interested in research and investment.

• Management & Information Systems Review
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• v.37 no.4
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• pp.271-287
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• 2018

Salespersons play an important role in strengthening a firm's marketing competitiveness advantage because they provide service through the direct contact with customers. This research tests several hypothesized relationships between their career performances(incomes, job satisfaction and organizational commitment) and marketing comprtitiveness advantage. The data used in this study to measure the hypotheses is 'Human Capital Enterprise Panel Data 2015(5th) that was collected by Korea Vocational Training Institute. The results showed that the earnings was not significantly different depending on salesperson's self-directed career management. The job satisfaction and organizational commitment of the salesperson positively affected firm's marketing competitiveness advantage, but the effects of salesperson job satisfaction and organizational commitment on firm's marketing competitiveness advantage were not significantly different depending on salesperson's self-directed career management. This study confirmed that it is necessary to regard career movement as the significant resources of the marketing competitiveness advantage as self-directed career management rather than a negative point of view.