A STUDY ON THE SALES-CONSTRUCTION SYSTEM AND SELLING, GENERAL AND ADMINISTRATIVE EXPENSES IN THE INDUSTRIALIZED HOUSING BUSINESS

Abstract

This study aims to research the selling, general and administrative expenses of different ‘sales-construction system’ enterprises in Japan.
The results of the research are as follows:
There were two types of sales-construction system.
One group adopted the sales-construction system that was done by the enterprise itself, so called ‘direct system’.
The other group adopted the sales-construction system that was done by housing agencies, so called ‘agency system’.
The selling, general and administrative expense ratio of the ‘agency system’ enterprises is higher than the one of the ‘direct system’ enterprises.