산업수준 요소들이 판매비와관리비에 미치는 영향

초록

This study analyses industry-level factors affecting size of the SG&A costs in the Korean manufacturing industry using a 12 year panel data set. The extant studies investigated the relationship between mainly firm-level factors(typically, sales) and SG&A costs. The monitoring and control of SG&A costs in the field have also largely been exerted in an ad hoc way. A typical indicator with which to judge the efficiency of the expenditure of SG&A costs is the ratio of SG&A costs to sales, yearly changes in the ratio generally being the concern of investors and analysts. This is in contrast to lots of attention payed to the efficiency of CGS (Cost of Goods Sold). For example, various management tools have appeared and drawn much attention in the area of CGS from practitioners as well as academia. Among them are Just-in-Time, Cell Manufacturing, Total Quality Control, and Activity-based Management, to give a few.

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