• Title/Summary/Keyword: 영업세

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Research on the Investment environment changes and the business tax and value added tax in China (대중국 투자환경변화와 영업세 및 증치세에 관한 연구)

  • Park, Sang-Seob;Shin, Jae-Yeol;Pyun, Marley
    • Management & Information Systems Review
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    • v.32 no.4
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    • pp.127-153
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    • 2013
  • The trend of China's industry has been changed from manufacturing industry based on cheap labor market to service industries gradually as a whole. The investment of Korean corporations toward Chines service industry is gradually being increased. The importance of Chinese service industry related taxations such as business tax and value-added tax are growing. This study, therefore, examines the changes of investment environment and does the business tax and VAT of growing importance in China. From the point of view that the taxation on services is mainly related to the business tax or VAT, this study, also, examines the changes of present condition of investment and corresponding trends of the Korean corporations, in accordance with the domestic investment environment changes tied to the business tax and the VAT in China. With regard to the business tax and the VAT, this study looks into their features and tax requisition and also makes comparison between them and VAT of Korea. This study examines the problems and situations from the cases of separation, integration and trial integration of the business tax and VAT, and also does the development direction of the above two taxation and the corresponding strategy of Korea and her companies The purpose of this study is to provide information about the changing trends of investment environment and the business tax and VAT and to present corresponding plan for the corporations advancing into China.

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스페셜리포트 - 성과를 올리는 마케팅.영업 10계명

  • Jo, Gap-Jun
    • 프린팅코리아
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    • v.14 no.3
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    • pp.62-67
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    • 2014
  • 2014년의 시작은 그리 나쁘지 않아 보인다. 대외적으로 미국의 경기가 회복세를 보이고 있으며, 대내적으로도 낮은 물가상승률이 유지되는 가운데 소비심리가 회복되는 등 반등의 기회를 엿보고 있기 때문이다. 이에 따라 인쇄사들은 작은 희망의 불씨에도 관심을 집중하며, 불황을 극복하기 위해 끊임없이 노력하고 있다. 이를 뒷받침할 수 있는 기업 활동의 핵심중의 핵심인 마케팅과 영업의 성과를 올리는 10가지 전략에 대해 알아본다.

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Effects of Sales Training, Customer Orientation and Sales Management of Financial Planners(FP) on Sales Performance (재무설계사(FP)의 영업교육, 고객지향성 및 영업관리가 영업성과에 미치는 영향)

  • Yoon, Hang-sik;Kang, Shin-kee
    • Journal of Venture Innovation
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    • v.6 no.2
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    • pp.123-144
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    • 2023
  • In the age of 100 years, it had become very important to prepare for unexpected dangers. This study was conducted to analyze the factors affecting the sales performance of financial planners. We analyzed the influence relationship of sales training, sales management, and customer orientation on sales performance, and furthermore, analyzed the impact of these influence relationships. To this end, sales training was subdivided into customer development, sales competency, and learning agility. Customer orientation was subdivided into the use of customer management system, SNS use, and customer service provision. Sales management was subdivided into goal orientation, manager leadership, and compensation system. The effect of these detailed variables on sales performance was empirically analyzed. To this end, a survey was conducted targeting currently active financial planners. The survey was conducted for a month in January 2023, and 250 valid samples were analyzed. The results of the empirical analysis were as follows. Customer development and learning agility had a significant positive (+) effect on sales performance. Sales competency were not tested for significance. Among customer orientations, SNS use and customer service provision had a significant positive (+) effect on sales performance. The use of the customer management system was not tested for significance. Among sales management, goal orientation and compensation system had a significant positive (+) effect on sales performance. Manager leadership was not tested for significance. The influence of variables that significantly affect sales performance was in the order of goal orientation, customer service provision, compensation system, slearning agility, customer development, and SNS use. Based on these research results, academic and practical implications were presented.

이사람

  • Jo, Gap-Jun
    • 프린팅코리아
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    • s.22
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    • pp.59-61
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    • 2004
  • 서울 가락동시장에 가면 35년 마라톤으로 다져온 건강을 바탕으로 고희의 나이에도 젊은이 못지 않은 열정을 내뿜으며 인쇄물 중개영업을 하고 있는 박병선(70세)씨를 만날 수 있다.

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The Effects of Relationship Quality on Customer Defection Following Salesperson Turnover: The Role of Relational Benefits and Switching Costs (영업사원-고객 간 관계의 질이 고객의 동반이탈에 미치는 영향: 관계혜택과 전환비용의 역할)

  • Lim, Si-Hyuk;Lim, Young-Kyun
    • Journal of Distribution Research
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    • v.16 no.1
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    • pp.179-222
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    • 2011
  • This research investigates the influence of relational characteristics on 'co-defection', customer defection following salesperson turnover, in the context of salesperson-customer relationship. Based on the social exchange theory, it was hypothesized that perceived relational benefits and switching costs affect directly the customer's intentions to defect. Key constructs in relationship marketing such as customer satisfaction, trust, and loyalty were hypothesized to affect the customer's intention to defect as well as perceived relational benefits and switching costs. The results of structural equation modeling using a survey sample of 503 insurance customers who purchased life insurance policies through salespersons unveiled that the customer satisfaction with salesperson and the customer trust in salesperson strongly influence the salesperson-owned customer loyalty. However, they did not have significant direct effects on co-defection intentions. All paths from salesperson-owned customer loyalty to perceived relational benefits and perceived switching costs were also significant. Salesperson-owned customer loyalty did not have significant direct effects on co-defection intentions, but it had significant indirect effects on co-defection intentions through relational benefits and switching costs. Three sub-dimensions of perceived relational benefits had significant positive effects on co-defection intentions while the perceived switching costs had significant negative effects on co-defection intentions. The significance of our research findings were verified by comparing the hypothesized model and the rival model in the past studies.

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The Role of Alternative Attractiveness in the Relationships among Job Performance, Satisfaction, Organizational Commitment, and Turnover Intention (영업사원의 직무성과, 만족, 조직몰입, 이직의도와의 관계에서 대안 매력도의 역할)

  • 전광호;김상용
    • Journal of Distribution Research
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    • v.9 no.2
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    • pp.45-73
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    • 2004
  • The goal of this study is to broaden our understanding about the antecedents for job turnover intention of salesforces. In addition to the previously studied antecedents such as job performance, satisfaction, organizational commitment, in this study we are particularly interested in the variable of alternative attractiveness which is often studied in social exchange theory, Thus, we suggest a model with a new antecedent for job turnover intention by introducing alternative attractiveness. We collected and analyzed the data from the survey on the 178 salespeople at the life insurance companies. We find the alternative attractiveness as an significant antecedent for the turnover intention. Specifically, the more attractive the alternative the greater the intention of turnover. However, we also find that the salesforces are less attracted to the alternative if they are satisfied with their works, Therefore, we believed this research can be a seminary work with the relational perspective for the studies of salesforce management.

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An Exploratory Study of the Effect of Franchisor's Training on Franchisee's Trust and Franchisor-Franchisee Relationship Satisfaction (프랜차이저의 교육 훈련이 신뢰 및 관계 만족에 미치는 영향에 관한 탐색적 연구)

  • Lee, Eun-Yong
    • Culinary science and hospitality research
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    • v.16 no.3
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    • pp.174-187
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    • 2010
  • The purpose of this study was to examine the effect of franchisor's training on franchisee's trust and relationship satisfaction. In addition, it investigated the difference in the perception of franchisor's training system by the duration of the franchise contract and the frequency of franchisor's visiting. In order to carry out the empirical study, a questionnaire was distributed to franchisees from July 26 to September 1, 2009, and a total of 255 copies were returned and used for analysis. In analyzing the data, three factors of the franchisor's training were obtained: pre-training, franchisor training, and supervisor training. These three factors had a significant effect on franchisee's trust and satisfaction with the relationship. Also, There was significant differences among franchisor's training by duration of the franchise contract. The findings of the study suggested useful implications in the related industries.

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The Present State of Food Serviee by the Covered Wagon Bars (포장마차 영업실태조사(營業實態調査))

  • Yoon, Eun-Young;Choi, Kyung-Suk;Park, Young-Sook;Mo, Su-Mi
    • Journal of the Korean Society of Food Culture
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    • v.3 no.2
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    • pp.187-195
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    • 1988
  • In accordance with the rapidly growing number of street food service without a registration, a study was undertaken to determine the present state of food service by the covered wagon bar, through an investigation in Jamwondong, around the south gate market and Kangnam subway station, in Seoul, between July 25th and August 25th of 1987. The survey was comprised of three parts: 1) foodservice operation in covered wagon, 2) personal and food handling hygiene, 3) food behaviors of customers. A total of 54 covered wagon bars, consisting of 51.8% mobile bars and 48.2% non-mobile bars, operating in the above three locations, were investigated. Survey results show non-mobile covered wagon bars to be more popular among persons in their thrities and fourties than among teens or the elderly; also among males than females; among company employees and college students than others. Seventy five percent of the mobile covered wagon bars served snack type foods and others served wine and foods for wine, in contrast to hundred percent of the non-mobile covered wagon bars served wine and foods for wine. The survey found many problems of hygiene, in method of food purchasing, menu planning, food preparation, dish washing treatment of leftovers and water supply, as well as personal hygiene. However, customers prefer the casual and popular atmosphere at the counter of the covered wagon bar. Finally, the study emphasizes a need for better operation of covered wagon bar, improvement of food stuff handling and the way of food services and personal hygiene. A change of the registration system from the illegal operation are urgently needed for better quality food services of covered wagon bars.

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