무역상무연구 (THE INTERNATIONAL COMMERCE & LAW REVIEW)
- 제14권
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- Pages.219-233
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- 2000
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- 1229-2036(pISSN)
기업(企業) 물류비(物流費)와 재무구조(財務構造)의 상관관계(相關關係) 분석(分析)
A Correlation Analysis Between Firms' Physical Distribution Costs and Financial Structures
초록
Korea has been faced a difficult situation with regard to the cost of physical distribution(PD). The problem have arisen from the fact that Korean firms have far different cost structures of the PD according to its industry or business. High PD costs sometimes reduce firms' operating income and perceived competitive disadvantages not only in domestic but in world-wide business. In this research, we examine the factors affecting firm's PD cost by investigating financial and non-financial variables such as variable cost to sales ratio and number of employee of a firm. Analyses are performed to construct research models with t-test and the logistic regression estimation.