advertising expense
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UDA AKADEM ◽  
2021 ◽  
pp. 96-121
Author(s):  
Víctor Hernán Cifuentes-Suárez ◽  
Kléver Armando Moreno-Gavilanes

A nivel mundial, las empresas buscan insertarse o mantener un buen posicionamiento dentro del mercado de consumo. Constantemente, las industrias investigan nuevas estrategias de marketing para promocionar y publicitar sus bienes o servicios, con el fin de obtener mayores réditos económicos; en Ecuador, la industria automotriz es uno de los sectores productivos que mayor aporte realiza a la economía. El objetivo del estudio fue determinar la incidencia de la inversión en publicidad, mediante el rubro gasto promoción y publicidad sobre los ingresos totales registrados por las principales empresas comercializadoras de vehículos de la provincia de Tungurahua. Con base a lo expuesto, se aplicó un modelo de regresión lineal para correlacionar los ingresos en ventas y el gasto en publicidad- promoción de las concesionarias de vehículos de la provincia de Tungurahua, durante el periodo 2016 – 2019. A través del estudio cuantitativo se analizaron los datos de las empresas seleccionadas y se comprobó que existe una relación del 79% entre el rubro gasto publicidad y los ingresos totales obtenidos. Mediante la ecuación lineal se corroboró que por cada dólar que se suma por concepto de publicidad los ingresos incrementan en $73,83. Finalmente, se pronosticó para el año 2020 una reducción tanto en los ingresos como en el gasto de publicidad. Palabras clave: Inversión, promoción y publicidad, pronóstico, sector automotriz, ventas. orldwide, companies seek to insert or maintain a good position within the consumer market. Industries are constantly looking for new marketing strategies to promote and advertise their goods or services in order to obtain higher economic returns. On the other hand, in Ecuador the automotive industry is one of the productive sectors that makes the greatest contribution to the economy. The objective of the study was to determine the incidence of investment in advertising through the promotion and advertising expense item on the total income registered by the main vehicle marketing companies in the province of Tungurahua. Based on the above, a linear regression model was applied to correlate sales income and advertising-promotion spending of vehicle dealerships in the province of Tungurahua during the period 2016 - 2019. Through the quantitative study they were analyzed the data of the selected companies and it was found that there is a 79% relationship between the advertising expenditure item and the total income obtained. Using the linear equation, it was confirmed that for every dollar added for advertising, income increased by $ 73.83. Finally, a reduction in both revenue and advertising spending was forecast for 2020. Keywords: Investment, automotive sector, promotion and advertising, sales, forecast Víctor


2020 ◽  
Vol 4 (1) ◽  
pp. 164
Author(s):  
Tika Marga Pratiwi ◽  
Anita Wijayanti ◽  
Rosa Nikmatul Fajri

The use of high tax avoidance tactics by companies makes the target of government revenue not achieved. Thus making it the basis for testing capital intensity, leverage, advertising expense, executive compensation in influencing tax avoidance. Obtained a population of 14 food and beverage sub-sector companies listed on BEI in 2015-2018. With the use of purposive sampling technique as sampling, the final sample is 9 food and beverage sub-sector companies or 36 observational data. Multiple linear regression analysis was used as a testing method. The results obtained leverage and executive compensation affect tax avoidance,  conversely capital intensity and advertising expense do not affect tax avoidance.


2017 ◽  
Vol 46 (6) ◽  
pp. 1577-1597
Author(s):  
Jeong-Ho Koo ◽  
Tae-Young Paik ◽  
Seung Ah Song
Keyword(s):  

2016 ◽  
Vol 27 (4) ◽  
pp. 71-90
Author(s):  
Eun-Ju Lee ◽  
◽  
Tae-Young Paik ◽  
Hyun Jun Shin ◽  
Kyeongmin Jeon ◽  
...  

2011 ◽  
Vol 10 (2) ◽  
pp. 23 ◽  
Author(s):  
Brien Ellis ◽  
Roger Calantone

<span>The authors present a retail typology of strategies and performance outcomes based on a combination of Porters (1985) concept of competitive advantage and Miles and Snows (1978) classification of strategic groups. Application of the above theoretical concept is accomplished through an empirical examination of 159 retail drugstores. The tactics used in product, promotion, and service differentiation are examined along with location and pricing. The costs of goods, advertising expense, and rent expense of each retailer are also examined. Various combinations of these tactics result in classification into one of four strategic categories with differing sales and profit margins.</span>


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