경영성과를 이용한 접대비와 복리후생비의 관계 분석

This research is to estimate the relation between entertainment expenses and employee benefits using ROI as an index of corporate performance. I work on three hypotheses to verity the relation. In this paper, ROI is set as a dependent variable and employee benefits as an independent variable. I investigate companies which used over the entertainment expense limit and under the entertainment expense limit and analyse when they are in good times and in bad times. The results of this research are different from the previous researches. The results claim as follows. Firstly, there is a positive relation between entertainment expenses and employee benefits. Secondly, companies which used under the entertainment expense limit show the positive affect on ROI based on the relation between the entertainment expenses and employee benefits. Thirdly, companies which used under the entertainment expense limit and when they are in good times show the positive effect on ROI based on the relation between the entertainment expenses and employee benefits. Fourthly, companies which used over the entertainment expense limit show the negative relation to ROI in any cases. Lastly, in other cases, entertainment expenses and ROI show the negative relation.