【作者】 张立； 高英智；

【Author】 Li ZHANG, Ying-zhi GAO

【机构】 湘潭大学商学院；

【摘要】 营销战略风格对企业盈利能力有什么样的影响?对此,相关的实证研究还有所欠缺。本文通过营业利润率、总资产收益率、净资产收益率和营业收入增长率这4个指标来观测企业盈利能力,借由销售费用率与销售收入比,实证检验和阐释了营销战略风格对盈利能力的影响,进而丰富了营销战略风格与盈利能力之间关系的研究成果;研究表明,过度激进的销售费用支出虽然在短期内,在一定程度上有助于提高营业收入增长率,但是从企业成长的角度来看,会显著地损害企业未来的盈利水平和持续发展潜力。更多还原

【Abstract】 The style of marketing strategies impact on corporate profitability? On this, empirical study related to deficient. Through TBA, ROA, ROE and OIG of these 4 indicators to observe corporate profitability. Through SR and COSOM, empirical testing and interpretation of the style of marketing strategy influences impact on profitability, thereby enriching the relationship between the research on the style of marketing strategy and profitability. But, this empirical research shows that overly aggressive sales expense while in the short term, to a certain extent help to increase operating income growth rate. But, from the view of the growth, it can significantly damage potential for profitability and sustainable development.更多还原