广告对财务绩效的影响:个案研究

Amitava Saha, Dr. Kushal De
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引用次数: 1

摘要

广告对公司财务业绩的影响是多方面的,它是增加净销售额的杠杆,对利润产生了积极的影响。本研究试图通过对马鲁蒂铃木印度有限公司2009-10年至2019-20年的代表性研究,研究广告支出如何影响产品净销售额、留存收益、每股收益和税后利润等变量。可以看出,所有变量都与广告呈正相关,这意味着广告成本与变量之间存在因果关系。研究发现,公司的广告费用对目标客户的购买行为产生了激励作用,并在一段时间内通过产品的净销售额和利润的增加体现出来。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Impact of Advertisement on Financial Performance: A Case Study
The impact of advertisement on financial performance of a company is manifold and it plays as a leverage to increase net sales which have created positive effect on profit. The present study tries to examine how advertisement expenditure affects the variables like net sales of the product, retained earnings, earnings per share and profit after tax by a representative study on Maruti Suzuki India Limited from 2009-10 to 2019-20. It is seen that all the variables have a positive correlation with advertisement which implies that cost of advertisement have a causal relationship with the variables. It is found that advertisement expenses of the company have motivated the target customers’ buying behavior and is reflected through the increase in net sales and profits of the product over a period of time.
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