항공운송 관련 업체들의 유·무형자원 투자 활동이 매출에 미치는 영향 연구

Abstract

This study analyzed how investments of tangible and intangible assets by air transport companies affect their future sales growth.<BR> As for samples, this study selected 36 air transport companies that had their financial materials available from 2007 through 2019. As a result of analysis, this study found that advertising expenses exert a significantly positive(+) impact on the sales growth rate, but failed to confirm the effect of education and training cost on the outcome of companies. As a result of verification of the effect of capital expenditure on the sales growth rate, this study also found that it has a significantly negative(-) effect. In other words, capital expenditure does not contribute to the sales growth rate which is a general measured value for expansion of growth probability and market share of companies. The result of this study implies that systematically-planned investments are considered necessary for increasing sales for creation of outcome for air transport companies to be used for improvement of outcome when air transport companies obtain tangible assets and invest for creation of intangible assets after COVID-19.