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作 者:陈宇卓 肖岳峰 陈宇超 CHEN Yu-zhuo;XIAO Yue-feng;CHEN Yu-chao(Guilin University of Technology,Guilin,Guangxi,541000,China;Shanghai University of International Business and Economics,Shanghai,201600,China)
机构地区:[1]桂林理工大学旅游与风景园林学院、广西旅游产业研究院,广西桂林541000 [2]上海对外经贸大学法学院,上海201600
出 处:《武汉商学院学报》2022年第5期50-57,共8页Journal of Wuhan Business University
基 金:广西旅游产业研究院科研创新基金项目《景区绿色资产价值评估和可持续旅游增收研究》(项目编号:LYCY2021-26)。
摘 要:由于旅游产品的形态特殊,传统的企业促销方式往往难以实现,为此文章尝试将一种灵活的企业促销方式引入旅游企业。研究首先明确其和一般销售方式的差异与独特性,以确定在缺乏准则指导下的会计处理方式和管理重点。进一步的,具体研究此类具有还本属性的销售促进方式是否能够提升受访者的出行意愿,并尝试确定最为合适的促销政策。数据分析展示出此类销售促进条款对于受访者的出行意愿具有较强的驱动力。实验依据价格高低、景区类别分成四个处理组,还本条件对出行意愿影响的实验结果在四个处理组中均呈现明显的倒“U”形图像。经测算与分析,1-1.5天的还本条件可能是一个较为合理的企业营销策略,但结果显示在不同实验组中受访者对商业条件的敏感性和容忍度则存在显著差异。Due to the particularity of tourism products,traditional promotion can hardly succeed.Therefore,this research attempts to introduce flexible promotion for enterprises.Firstly,the research identifies the differences and peculiarities between the flexible and general sales methods,so as to determine the accounting treatment and management focus in the absence of guidelines.Further,it analyzes whether cost-returned sale can improve the respondents’travel intention,and tries to determine the most appropriate promotion policy.Data analysis shows that such means can greatly boost respondents’travel intention.In the four treatment groups divided according to price and the category of scenic spots,an inverse U-shape curve exists in the influence of cost-returned conditions on travel intention.Based on the calculation and analysis,cost-returned conditions within 1-1.5 days is likely a more reasonable marketing tactic,but the results demonstrate that there are significant differences in the sensitivity and tolerance to commercial conditions in different experimental groups.
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