본 연구는 광고선전비와 매출액 및 경영성과간의 상관성을 비교 분석하여 광고선전비가 매출액 및 경영성과에 미치는 효과에 대한 상관성을 좀 더 명확히 분석하는 것을 목적으로 한다. 연구의 목적을 수행하기 위하여 광고선전비증가율을 독립변수로 하고 경영성과를 나타내는 매출액증가율, 영업이익증가율, 경상이익증가율, 순이익증가율을 종속변수로 설정하여 1) 음·식료품 산업군, 2)섬유·의복·가죽산업군, 3)전자·전기·컴퓨터정보통신산업군, 4)자동차, 조립, 금속, 기계산업군, 5)의약·화학·화장품산업군, 6)건설, 건축, 부동산산업군 등으로 나누어 한국신용평가(주)의 KIS-DATA에서 무작위 추출한 통계처리를 SPSS팩키지를 이용하여 실증적으로 분석하였다. 연구결과 ① 전체기간의 광고선전비가 크게 매출액에 유의적 관계가 있고 연도별 및 사업군 별로는 효과가 다르게 나타났다. ② GDP성장률이 상위년도보다 하위년도에 유의적인 관계가 있으므로 GDP성장률이 낮은 경우 구매력 향상을 위하여 광고선전비의 필요성이 강조되고 있다고 볼 수 있다. ③ 전체기간의 시차분석에서 광고선전비가 다음 회계연도 매출액에 유의적인 관계가 있으나 산업군별 시차분석에서는 섬유·의복·가죽사업군과 음·식료품산업군을 제외하고 광고선전비가 다음회계년도 매출액에 영향력이 없고 구매시점에만 있다는 것을 알 수 있다.
This study is intended to compare and analyze any potential correlation among advertising expenses, net sales and business performance, and thereby analyze such correlations in the effects of advertising expenses on net sales and business performance in a little more formulated way. For this sake, growth rate of advertising expenses was set as independent variable, while four typical indices of business performance such as sales growth rate, operating income growth rate, ordinary income growth rate and net income growth rate - were set as dependent variable. Then, this study categorized domestic industry into 6 groups such as 1)beverage and food industry, 2)textile, apparel and leather industry, 3)electronic, electric, computer and IT industry, 4)automobile, assembly, metal and machine industry, 5)pharmaceutical, chemical and cosmetic industry, 6)construction, architecture and real estate industry, respectively. And statistical processing data as drawn at random from KIS- DATA in Korean Investors Service., Inc(KIS). were analyzed empirically via well-proven SPSS package. The results of this study can be outlined as follows: ①Over whole period, it was found that advertising expenses had significant relationships with net sales, but there were different effects of advertising expenses both yearly and by industry group. ②GDP growth rate is typically in significant relationships with previous years rather than latest ones. Therefore, if GDP growth rate is low, it is not too much to say that advertising expenses are needed for better purchasing power. ③Advertising expenses over whole period had significant relationships with net sales in next fiscal year. However, it was noteworthy that except textile, apparel and leather industry along with beverage and food industry, advertising expenses had no influence on net sales in next fiscal year but effect exclusively on the time point of purchase.