우리나라 中小企業 情報化의 課題와 推進方向에 關한 硏究

임호상 전주대학교 중소기업대학원 1991 국내석사

本 硏究는 우리나라 中小製造企業의 電算化 및 情報化의 실태를 조사, 분석하여, 우리나라 中小企業의 情報化의 水準이나 問題點을 밝히고, 앞으로의 中小企業 經營에 있어서 情報化의 촉진방안을 提示함을 目的으로 하고 있다. 오늘날 社會經營이 情報化 社會로의 環境變化속에서 歷史的 轉換이 이루어 지고 있는 가운데, 經營上 相對的으로 많은 취약점을 갖고 있는 우리나라 中小企業은 그 生存과 成長, 나아가서는 國民經濟의 발전을 위해서 技術 革新을 통한 생산성 향상을 큰 과제로 안고 있고, 이것을 극복하기 위해서는 經營管理의 효율화를 위한 電算化 및 情報化가 절실히 요구되고 있다. 本 硏究는 6章으로 되어 있으며, 3章에서는 情報化의 進展이 中小企業에 미치는 효과에 대하여 연구해 보았고, 4章에서는 우리나라의 中小企業이 처해 있는 情報化의 現況과 問題點들을 調査, 分析해 보았다. 우리나라 中小企業이 當面하고 있는 情報化에 있어서 課題는 첫째, 情報化에 대한 인식이 부족한 것이며, 둘째 전문인력이 부족하기 때문이고, 세째로는 情報化를 하기 위해서 소요되는 자금 부담 능력이 한계가 있으며 소프트웨어의 부족이 원인이 되고 있다. 네째로는 中小企業들이 情報化를 위한 기반이 미비한 상태이며, 다섯째로 정보 네트워크화에 많은 문제점이 있음을 들 수 있다. 5章에서는 우리나라 中小企業의 情報化의 추진 방향을 몇 가지 提示해 보았는데 주요한 것은 다음과 같다. 中小企業의 情報化를 효율적으로 추진하기 위해서는 政府는 첫째, 中小企業의 情報化를 위한 基盤을 造成하고, 둘째, 中小企業用 컴퓨터와 소프트웨어의 개발과 공급을 도모하기 위한 자금의 지원을 해 주어야 하며, 세째, 綜合電算網의 構築 등 電算化 實現과 擴張에 있어서 적극적인 支援組織 및 制度를 확립해 나가야 할 것이다. 끝으로, 個別 中小企業들은 자사의 情報化의 필요성에 대한 정도와 목표에 맞는 綜合的인 情報化 추진계획을 수립한 다음에 단계적으로 이것을 추진해 나가야 할 것으로 본다. *

中小企業 創業 支援制度에 관한 硏究 : 租稅支援 制度를 中心으로

정대복 전주대학교 중소기업대학원 1991 국내석사

A Small and Medium enterprise, as a foundation of national economy, not only contribute greatly to produce, hiring and the increasement of export but also beighten industrial structure through the formation of excomplemental division of labor and in particullar, in a dead season play a role of an economical buffer and a social stabilizer. Also, it not only provides an enterpriser the oppotunity to estabilish enterprise and plays a conductive role but also supplies national economy with vitality by being a seed-por of tecnological renovation and playing a role of social renovator. However, it has limits such as being paltry of capital, pre-modernity of management, a restriction of enterprise-information, low rank of production, the weakness of confidence, and the difficulty in securing a man of ability. Like this, in order to firmly erect the position of a Small and Medium enterprise in national economy and to overcome it's limits, all kinds of support and policy for rearing to a small and medium enteprise should be the first. Therefore, in this study, by analysizing a support system of taxes for inaugurating small and medium enterprise of various supportive plans for small and medium enterprise, and suggesting plans as follows, it was tried to contribute the development of national economy through revitalizing the inauguration of enterprise. ① It is needed to enlarge the extent of the inanguration of a small and medium enterprise which the tax law regulates. ② The duration of reduction and exemption of faxation on juridical persons ad of an income tax should be extended to be practical effection. ③ The exetent of reduction and exemption of local taxes should be needed to the enterprise tax and inhabitual tax. ④ The preferential treatment of a leving method for small enterprises. ⑤ The arrangement of the rate of income tax to the income of investigative shore is needed. ⑥ The enlargement is needed of the limit of inchsion of losing meoney of the money preparing losing money of investigation and loan. However the above plan is not absolute and it has the fault that it showed just the direction in solving problems in the limits of time, economy and conditions in personal level. In the future in order for a small and medium enterprise to develop and grow a continueal study for support system of the inauguration of small and medium enterprise should be carried out.

中小企業 租稅支援制度에 關한 硏究

이내형 전주대학교 중소기업대학원 1993 국내석사

Now, Korea has many economic difficulties. In an attempt to make a new jump in our economy by regaining vitality, our important policy task is to recovery structually competition power of industry on the firm base of economic stability. The achievement of this strenghening in industry is difficult without developing of small and medium enterprises. Therfore, we should find out substantial and various policy for protection and upbringing in order to grow competition power of small and medium enterprises and regian vitality in national economy, In this treatise, the tax support system of small and medium enterprises was selected as a study object among various devices for protection and upbringing of small and medium enterprises. In particular, an attempt was made to prepare for improvement devices to promote the effect of a tax support system by researching and analyzing the actual condition and application of the present tax support system of small and medium entetprises with grasping other problems. In chapter 1, the objective, the extent, and the process of study are written as an introduction. In chapter 2, the significance of small and medium enterprises related to the tax support system of small and medium enterprises, the changing process of tax support system of small and medium enterprises, and supporting contents are surveyed. In chapter 3, actual condition and application of the present tax support system are analyzed and investigated. In chapter 4, the emphasis is made in preparing for improvement devices by analyzing the problems that appear in this actual condition and appication. In chapter 5, all study results are summarized in conclusion. It is explained the reasons that various tax support systems related to the present small and medium enterprises are not made the bost use, and exhibited the devices for vitalizing as follows. In tax system, firstly, even though they are small and medium enterprises, differential support is needed according to the size. Secondly, this system should be fully made the most use by simplifing application requisites and the process of complicated tax support system to harmonize with the present circumstances of small and medium enterprises. Thirdly, present tax support system must expand direct reduce system, such as the tax amount deduction that small and medium enterprises like, rather than indirect support system, such as reserve fund or depreciation. In tax policy, firstly, the publicity and education of present tax system should be reinforced. Sedondly, the mitigation of tax investigation is needed. Thirdly, standard income rate and document report rate of income tax should be reduced and adjusted. Fourthly, when restoration of additional tax is requested, return amount should be payed as soon as possible, and the scrutiny of a payment request form should be simplified. Finally, the tax support system of small and medium enterprises should be put in operation thoroughly to help the enterprises substanyially on the spot in the process of performance, and first of all, the fovernment should support the enterprises that make effort to cultivate their survival ability to get a satisfactory result.

中小企業의 國際化를 위한 構造調整에 관한 硏究 : 전라지역 중소기업을 중심으로

김영래 全州大學校 中小企業大學院 1995 국내석사

The purpose of this study is to make researches on how to grow and improve medium and small enterprises through the analyses and examinations of the Korean ones and their skill-situations, how to deal with the competitive capability to result according to the change of their technical factors, and how to increase their productivity. As one solution of these kind of problems, there are measures to help development of small and medium-sized enterprises by government. It was used to be said that minor enterprises is backborn of one national economy. Because national industrial development of one nation was based on the foundation of these enterprises. Practically, the specific gravity of smaller enterprises in our national economy has been promoted for 10 years. But no matter what the nations may be, Small and medium enterprises have involved various problems, for exemple, financial difficulty, shortage of funds and manpowers. The purpose of the study inquire into what are problems in the management of small and medium enterprises and then provided the schemes of management-support of theses enterprises. As the subject of study, the minor enterprises in the Chunlabuk-Do province was selected. For this purpose, it is suggested that the small and medium enterprises be supported by such direct measures as relief of impact of composite limit system, overlapping prohibition provision, etc., and then advance to be assisted through indirect measure. In addition to these, it is further recommended that study be pursued to develop an adequate accounting system that would hope the small and medium enterprises improve their financial composition in conjunction with the reformation of taxation support system.

우리나라 中小企業의 稅務支援制度에 關한 硏究

박치우 전주대학교 중소기업대학원 1990 국내석사

Small and medium enterprises are on the unnegligible economic status of importance in the number of companies, the effect of employment, the additional value, so we are on the point of recognizing their importance. As we expect that their relative importance in our economy will increase here I will look over a general theory and the present condition of small and medium enterprises. In this study the course of change in the system of taxation-support was examined chronically in detail. The tax-laws such as the regulation of reduction of taxation, the support for the founding of enterprises, acceleration of investment, the betterment of financial structure and the support of export were described. And the deduction and reduction of taxation, the increase of several kinds of reserve fund, the special law for the special rule of depreciation fund, the deduction of corporation profit tax, the deduction of tax for the reception expenses and the system of support for the law of income tax, and local tax were examined, too. But the present small and medium enterprises show that in the support of taxation the most effective system is the deduction of taxation. By and large it seems that the system of today to support small and medium enterprises is not sufficient. In other words some enterprises show that the effect of tax-support is enough, while others do that it is not. As the above reply shows, the category of support must be enlarged and the procedure of support must be simplified and the government must consider the policy for the system. The problem of tax-adminstration and its improvement must be informed because today small and medium enterprises are in lacking of the information of taxation law. Compared with big companies small companies have experienced a series of bottlenecks in making an statement of income tax in written paper and the system for the tax on value added. As is shown above, the friction of trade our country undergoes and slow progress are due to the cause that during five times of enconomic developing plans big companies have been benefited and on the contrary small companies ahve not. As the result the have become subcontract factories. And the problem of small and medium enterprises cannot be overemphasized in the standpoint of a country, bou the main reasons why they have developed are due to the small size, the deficiency of financial provision, the lack of management, underdeveloped technology and old facilities. In this study I have examined the support of taxation of small and medium enterprises. In fact in order to develop small and medium enterprises there must be the regulation for the reduction of fax, the corporate tax law, the income tax law and local tax law and etc. But the procedure and condition for the support of tax are complicated, so the rate of using the system is very low; 42.8% and owing to the restriction on tax that companies should declare some income above regular income the rate caused by it is 28.9%. At any rate though government has tried several kinds of policy to support the small and medium enterprises considering their importance, there seems to be many differences between government and enterprises. From now on to help small and medium enterprises function and prosper better according to the relative importance. Small and medium enterprises must be benefited in this: the deduction of tax, the exemption of complicated procedure and the advantage by financial policy. The restriction that conpanies should declare some income above regular income must be exempted.

우리나라 中小企業의 敎育訓練 改善 方案에 관한 硏究

한남희 전주대학교 중소기업대학원 1993 국내석사

어느 기업 또는 조직체를 막론하고 그 기업이나 조직체의 성패는 그 구성원인 인적자원을 어떻게 개발하고 활용 하느냐에 달려 있다고 할 수 있다. 즉 인적자원의 개발 여하에 따라 조직의 발전과 쇠퇴의 판가름이 결정 지어지게 되는 것이다. 우리나라 경제도 고도 성장에서 안정성장으로 그 구조가 변화됨에 따라 종래의 물적 생산성 향상을 주축으로 한 경영전략에서 인적자원의 생산성 향상이라는 경영전략으로 전환되어 가고 있다. 이는 곧 양적인 시대로 부터 질적인 시대로, 생산제품의 품질도 중요하지만 인간의 질적인 향상, 즉 인적자원의 개발 및 활용도 더욱 중요하다는 것을 나타낸다. 따라서 기업이나 조직체의 발전이란 과제는 그를 구성하고 움직이는 인간을 교육하지 않고는 달성되기 어렵다는 것은 명백한 사실이다. 우리나라에 있어서의 기업은 경영의 역사가 짧고 또 경제성장과 기업발전에 급급한 나머지 교육훈련에 눈돌릴 사이가 없다가 지난 1970년대에 들어와서야 비로서 교육훈련의 필요성을 절감하여 각 기업에서 교육훈련을 실시하고 있는 형편이다. 본 논문에서는 교육훈련에 관한 이론적 배경과 선행 연구를 고찰한 후 그 이론적인 기초위에서 우리나라 중소기업의 교육훈련 현황과 S기업의 교육훈련 사례연구를 통하여 그 개선 방향을 찾으려는데 목적을 두고 노력하였다. 그러나 우리나라 기업들의 교육훈련 역사가 짧고 특히 중소기업의 경우에는 교육훈련이 제도적으로 확고한 기반 위에서 이루어지고 있지 못하고 있으므로 많은 문제점들이 제기된다는 것을 알 수 있다. 이에 대하여 교육훈련의 개선방향에 대해서 몇가지 제안하면, 첫째, 인적자원 개발과 교육에 대한 인식을 높여야한다. 종업원들의 인적자원이야 말로 가장 중요한 자산으로 생각하여 그들의 능력을 교육훈련을 통해 개발시킬때 만이 기업도 성장, 발전할 수 있다는 것을 재 인식해야 한다. 둘째, 장기적이고 체계적인 인재육성 계획이 수립되어야 한다. 대부분의 중소기업의 경우 인재육성을 위한 장기적인 교육훈련의 실시보다는 일시적이거나 단기적인 교육훈련으로 그 뿌리를 내리지 못했다. 교육의 원점은 경영이념에 있다. 경영이념을 교육방침으로 구체화 시키고 이에 따라 교육훈련을 실시할 전담부서가 설립되어 효율적인 교육훈련이 이루어져야 한다. 셋째, 자사의 실정에 맞는 교육훈련을 개발하여야 한다. 기업에 필요한 인적자원을 확보하기 위하여 교육훈련의 필요점(needs)을 확실히 파악한 다음에 그에 적합한 교육훈련의 내용과 방법을 설정하고 개인의 능력개발과 조직의 기술 축적을 조화시킬 수 있는 교육훈련의 개발 부분이 확립되어야 한다. 넷째, 교육훈련에 대한 투자가 배려되어야 한다. 교육훈련의 투자는 결코 소비적 지출이 아니요 오히려 생산적 지출로서 장기적인 면에서 기업발전에의 투자이므로 경영층은 목전의 이윤 증대에만 급급하지 말고 보다 충실하며 미래 지향적인 건전한 투자라는 점을 인식하고 과감한 예산편성이 뒤따라야 한다. 다섯째, 교육훈련이 자사의 인사정책이나 인사고과 제도와 유기적인 관계가 형성되어야 한다. 중, 장기 인력수급 및 개발계획과 병행한 중, 장기 교육훈련 계획의 수립과 운영이 필요하며 교육훈련 평가에 의한 결과를 인사고과에 반영하고 C.D.P.(경력개발)의 도입과 운영도 적극 권장하는 활동도 필요하다. 기업내 교육훈련은 경영환경의 변화와 문제의식에 적합하도록 이루어져야 한다. 이제 우리나라 기업도 실질적이고 장기적이며 자기체질에 맞는 자사형 교육훈련 체계와 방법을 개발하여 인적자원을 개발ㆍ육성하고 생산성 향상에 이바지하도록 해야 할 것이다. 기업에 있어서 교육훈련은 절대로 고정된 교육훈련 체계가 아닌 시대의 요청과 경영환경의 변화에 적응할 수 있도록 개발되어야 할 것이다. 향후 이 분야에 관한 계속적인 연구가 이루어져 보다 합리적이고 발전적인 개선 방향이 나오기를 기대하며, 끝으로 본 연구는 사례연구 표본이 1개사로 한정되어 있으며, 연구자의 주관적인 관점이 개입될 소지가 있다는 점, 그리고 질문지법 등 실증연구 방법의 다양성을 띠지 못하고 있다는 점을 한계점으로 들 수 있다. Whatever an organization or an enterprise may be, its success depends on how to develop and use the human resource in it. It is the fact that the prosperity or decline of an enterprise may be relied upon developing the human resource or not. As the korean economy has been changed into the stable growth orinented structure from the advanced growth oriented one, the management policy is also being changed into the structure to elevate the productivity of human resource from the one to emphasize the material productivity. This means a conversion of age from the quantity-oriented wave into the quality-oriented one and according to this current the qualitative elevation in human beings became more important value than elevating the quality of products. So it is clear that the development of an organization or an enterprise can't be attained without educating the members in it. The enterprises in Korea had no time to concern about training owing to the brief history of management and the urgent need of economic development. Each enterprise found the need of training in 1970s for the first time, and have been practicing it ever since. In this study, the theoretical background and previous studies on training are reviewed first, and its realities of small business in this country are discussed on the basis of theoretical review. In addition, the strategies to improve the realities are discussed on the case study of "S" Enterprise. But many problems are raised because of the brief history in discipline exercises in Korea and institutional incompleteness, especially in medium industries. The strategies to improve training are proposed as follows. First, the consciousness about developing and educating the human resource should be elevated. It should be recognized that anenterprise can make progress on developing the employees ability bymeans of training them under the thoughts that employees' human resource is the most important capital in enterprise management. Second, a long-term periodical and systematical plan to raise personnels should be established. Most small business enteprises don't exercise such a good training to raise personnels in a long-term period so their training reality is temporary and superficial. The starting point of education lies in the idea son management. The ideas should be shaped into the educational policies and a professional institute should be established to take an efficient training. Third, the training programs fit for the circumstances of each enterprise should be developed. And the content and method of the training should be set to accomplish balance bet ween individual ability development and technology accumulation in the point of securing in a longterm view, and so the management members should support an active financial investment with the program. Fourth, the training plan should be established to have an organic relationship with the personnel admistration of each company and it should be practiced parallel to the medium & long-term plan to supply the human resource. Fifth, the results of training estimation should be reflected in the score for alloting personnels in the company and the C.D.P. system should be introduced in active. The training of an enterprise should be performed reflecting the change of managemental environment and the consciousness to the problems. It is high time that a substantial, long-term periodical and independent training system should be developed devote itself to developing human resource and elevating productivity. It has to be developed so as to adapt itself to the change of managemental environment and the current need. A more rational and improved strategy should be studied in this area since. Lastly, this study has the limit that the probability of private view entering may be left as the model for case studying is limitted in a single company, and in addition, the monotony in survey is also raised as a limit.

中小企業의 國際化에 課稅問題에 關한 硏究

이상돈 전주대학교 중소기업대학원 1992 국내석사

We have seen the situation of internationalization and taxation issue of small and medium enterprises based on the variation of circumstances in domestic and abroad management. It may be inevitable for our small and medium enterprises to major role in overseas launching as the leading part in growth, but they will have to overcome not a few diffculties in realization of that. We will cope with the difficulties of overseas investment by having an its own advantage over others to strengthen competitive power with strategic thoughts, and there are not only the different languages and customs but the need of activity in heterogeneous economic society as a member. In other respects overseas launching will neverfail to cause us to treat the taxation issue. Therefore we have seen the desirable direction of national taxation policy theoretically as to how our companies will make the taxation strategy in the different systems of taxation in many areas. And after we examines the maior regulatious of taxation on international taxation in advanced countries in brief, We criticize them in our country on the basis of the regulation of taxation on foreign firms and the system of assistance for overseas launching companies. Although our present laws on international taxation is looked upon as a matter of course and inevitable conditions on our economic situation and conditions, Our policy for taxation loses impartiality and neutrality which is a basic object in international taxation as a resuIt of considering only economic conditions in our country. Our enterprises will consider economic situations which will be expected the opening marcket in capital and other parts, Therefore this thesis suggests that we reexamine the taxation policy for our own country, And our enterprise will cope with the difficulties positively with taxation system which is rational and systematic on the basis of the theory for international taxation and the taxation treaty between the countries. Accordingly our firms will make a taxation plan which can be expected.

우리나라 苦衷處理 制度의 發展的 方向에 對한 考察

김형수 전주대학교 중소기업대학원 1993 국내석사

우리나라 노사관계는 1970년대 勞動組合의 단체 교섭권과 행동권을 유보하면서 노사협의회를 통하여 노사간의 대화를 활성화 시켰고 1980년도에 노사협의회법을 制定, 公布하였다. 1987년도 6ㆍ29宣言으로 민주화 운동이 증폭되면서 노사관계는 실제적 使用者 優位관계에서 대등관계로 발전하면서 勞使紛糾는 전국을 진동하였고, 단체교섭의 실패로 근로자는 농성과 파업으로 사용자는 노동조합 활동을 방해하거나 공장폐쇄로 대응하였으며, 정부는 국가경제 위기론을 내세워 분쟁 해결책 보다는 초 강경 무력 진압으로 전국이 혼돈 상태에 이르기도 하였다. 이러한 과도기를 거치면서 1990년도에는 임금상승과 신기술 개발의 둔화 현상으로 국가 경쟁력이 약화되고 수출부진이 국가 制定赤字를 일으키면서 노사관계는 새롭게 재 정립되고 있다. 노사관계는 대립과 협력의 조화속에서 노동조건과 분배는 단체교섭을 통하여 해결하고, 노사간의 고충처리는 노사협의제나 경영참가제를 도입하여 노사간의 생산성 향상과 이익증대를 도모하고 있다. 우리나라 노사협의회법에는 근로자의 고충처리를 위하여 30인 以上 근로자를 고용하는 모든 사업장에 고충처리 기구를 설치토록 규정하고 이를 위반시 100만원 이하의 벌금에 처하도록 규정되어 있다. 그러나 우리나라의 고충처리제도는 설치목적이나 중요성에 비하여 기업에서의 활용성과는 미약하기 때문에 제도적인 면에서나 운영면에서 개선이 요구된다. 현대기업의 속성은 공장의 자동화와 업부의 세분화로 고도의 전문성이 요구되고, 직장내에서의 의사소통의 단절은 극도의 個人主義와 集團利己主義사회로 변화되면서 직장내의 시간과 공간의 격리 현상은 개인 또는 집단적 고충의 원인을 제공 하고있다. 결국 기업내에서 종업원의 정신적 고충은 不平不滿으로 표출되고 이로 인하여 士氣가 저하되고 秩序가 문란해지며, 자칫 집단적 분쟁으로 확대되면서 노사관계의 안정을 파괴하는 요인을 제공한다. 궁극적으로 고충처리제도는 노사간의 고충을 「迅速하고 公正하게」 해결하고 단체교섭시 협상 안건의 量을 줄이고 質적인 향상을 꾀하며 협상시간을 절약하여 항시 노사 양측의 이해를 바탕으로 生産性 向上에 기여할 뿐만 아니라 세대간, 계층간의 갈등을 제거하는 촉매작용을 일으킬 수 있다. 따라서 고충처리를 담당하는 고충처리 위원의 임무는 매우 중요하며, 노사간 최고층에 도달하기전 해결을 목표로 상담자의 자질을 향상시키고 기업내에서 최대한의 해결점을 찾는데 역점을 두어야 한다. 마지막 단계의 노사 최고층의 고충처리 실패는 제 3의 仲裁者를 필요로 하며 최종적인 구속력이 있는 결정을 함으로써 고충처리는 완결된다. 새 정부의 경제정책 밑바탕에는 苦通分擔에서 시작되고 있다. 이러한 기업의 고충처리제도의 활성화는 곧 기업의 안정과 발전을 도모하고, 産業平和에 이바지 할 수 있다. 애석하게도 우리나라의 고충처리제도는 개인 신상의 고충이나 단체교섭상의 한 제도로만 취급되고 있으며, 노사관계론을 연구하는 학자들도 고충처리제도의 중요성을 강조하고 있으나 아직은 체계적인 연구 논문을 찾아 볼 수 없다. 한편으로 많은 인구가 요구되는 분야를 미약하나마 일조를 담당하는 자세로 논문을 쓰게된 동기에 보람을 찾으면서 끝으로 본 論文을 지도하신 장동운 교수님께 감사드리고 교통사고의 장기입원속에서도 학문을 계속할 수 있도록 뒷바라지 해 준 아내와 물심양면으로 도와주신 이극효 사장님, 그리고 초고의 교정을 맡아준 최정실 여사께 감사드린다. As reserving for the collective bargaining right and action right of labor union, labor relation was activated the conuersations between labor and management through the joint labor-management conference in Korea, 1970's. And the law of joint labor-management conference was prodaimed in 1980's. Democratic movements were amplified by the declaration in june 29, 1987. Then the labor relation has developed employer high position into the popular position in the mean while, labor disputes were spread out all over the country. The failure of collective bargatuing roised sieges and sabotages. Employers corresponded to inferrupt acts of labor union or the closure of factory. Also, government depended on strong ways like the use of armed force, by reason of an emergency of national economy. Passing by this period of transition, national competive power was weakened by the wage increase and the absence for new technical development. And the exportation dullness induced the deficif of national economy, the labor relation was getting arranged in new aspects again. The labor relation solves lebor condition and distribution through the collective bargaining under the harnong of the opposition and the cooperation. The conflict control between labor and management was seftled by introduce to the joint labor-manage-ment conference system or management participation system. And then it is planing to productivity improvement on profit enlargement between labor and management. The law of joint labor management conference system which proscribe the institute of conflict control organization all company, is consist of workers more then 30 peoples. When there are any offenders of this law will be subject of a fine not exceeding one million won. But this conflict control system doesn't perform his duty when it is compared with his established object and importance. It must be impoved in systemical aspects and management aspects. Since the characterists of modern enterprise, that have the factory automation and the subdivision of business, need the professionality high level and severence understanding each other, in the enter prise, changes into the utmost individualism and group egoistic society. The isolations between times and spaces provide us conflicts. As a result, the mental conflicts of employee in the enterprise appear into dissatisfactions. Then the morale is demoralized, public order is disturbed. This is the causes which destroy the stability of labor relations. Then the problems grow into the dispate collectively. Eventually, wnflict control system which sefttes the conflicts between labor and management with quick and fair, reduces the quantity of mutual items and promotes the qualitical improvement. It saves time. Also contributes to the productivity improvements as well as action catalysis which removes conflicts between the generations or the causes into the basical understanding. Accordingly, the duty of a committee who takes charge of the conflict control is very important. Before arriving on the top class between labor and management, consultants must improve his ability to solve the goal with. And he has to try to find the best way to the seftlement at the enterprise. At the last step, when the compromise has been fail between two parties, it needs the third mediator. The conflict control is accomplished its purpose which has the frnal restraint force. The allotment of saffering is being inifiated in the basis of economical policy of new administration. The activations of conflict control system at the enterprise go into through the stability and development of enterprise, so that, it will contribute to the industrial peace. But, it is to be regreted that the conflict control system have a tendency that is treated as a private problem or some matter about collective bargaining. And any systematic reports have not found yet although many scholors, who has been investigated on the labor relation, empasite the importance of the conflict control system. Additionally, the author wish to acknowledge a grant to the prof. Chong, who has guided this work, and my wife and presidenf Mr. Lee and Mrs. Choi who has corrected this work.

企業合倂과 租稅支援制度에 관한 硏究

안성근 전주대학교 중소기업대학원 1993 국내석사

A business amalgamation occurs when a corporation, and one or more incorporated on unincorporated business are united in one body or group as on accounting entity. In the amalgamation, the rights and obligations of pre-existent corporations are vested in corporation that has survived or is newly established. Today the need for business becomes increased with the intention of securing advantages overcoming industry structure's complexities, growing capital and reducing cot per unit product. This trends is to reflect that competition of world market has been becoming reinforce. In order to promote business amalgamation, the Government has been actively providing tax incentives for some business types.

戰略的 生産性 管理에 대한 硏究

홍태기 전주대학교 중소기업대학원 1992 국내석사

현대의 기업 환경은 불연속적이고 불확실하여 난기류하에서 이변적이며 충격적인데에 그 특징이 있다. 그만큼 전개될 상황을 예측하기란 어려운 현실이다. 이러한 상황에서 기업이 생존하고 경쟁우위를 유지하기 위해서는 생산성향상을통한 경쟁력 확보가 매우 중요한 실정이다. 그러나 종전의 생산성 향상은 조직전반에 걸쳐 전략적으로 추진되기보다는 단편적으로 추진되어 기업의 전략적 목표달성을 이루는데는 역부족이었던 것이 사실이다. 기업은 환경변화에 따른 위험과 기회에 대처하기 위하여 강점과 약점을 분석하여 강점부분을 최대로 활용하고, 약점부분을 보완하는 경영전략을 수립해야하며 생산성 향상은 이러한 경영전략을 토대로 이루어 져야한다. 즉 기업의 전략적 목표를 달성하기 위해서는 각사업별, 부문별방침을 경영하부조직에 이르기까지 커뮤니케이션이 원활히 수행될수있는 조직과 바람직한 의식구조의변화, 효율적인 설비투자, 연구개발을 통한 기술혁신 등이 무엇보다도 선행되어야 한다. 이러한 맥락에서 본 연구는 기업의 가용자원을 최대로 활용하여 상대적 경쟁력을 제고시켜 전사적이며 총괄적인 전략적 차원에서의 생산성향상방법을 모색하는데 그목적을 두고 있다. 본 연구는 문헌연구를 통하여 경영전략의 내용과 기업의 경영전략과 생산성의 개념 그리고 생산성 향상에 대한 전략적 접근방법들을 고찰 하였다. 본 연구의 결론은 기업이 국내외 기업 환경에 적절히 대응하고, 수익을 장기간 유지하면서 계속기업으로 성장하기 위해서는 종전의 단편적이고 부분적 측면에서의 생산성 향상에서 벗어나야 한다. 기업은 보다 능동적이고 동태적으로 기업의 기본적인 조직의 환경에 대처할 수 있는 능력향상과 적극적인 투자 그리고 고급관리 인력을 양성시키는 투자등의 전략수립과 집행을 위한 전체적인 생산성향상계획이 선행되어져야 한다. 생산성향상은 결국 기업의 구조적 그리고 집행과정의 영역을 모두 효과적으로 적정화 할 때에만 가능하기 때문이다. 본 연구는 문헌 연구를 통한 이론적 고찰을 바탕으로 하였기 때문에 그것의 현실적 적응성 및 타당성 면에서 한계가 있다고 본다. 따라서 생산성향상을 전략적으로 접근하는데는 보다 체계적이고 현실적인 신뢰성있는 실증자료에 의거하여 기업의 실정에 따라 가능한 방법으로 수정, 보완되는 지속적인 연구가 요망된다. The atmosphere of modern Enterprises is chatacterized by uncertainy, discontinuity, extraordinary phenomenon and Shock. As much as that, we are in a position that we have a hard time In predicting the possible sitiuation. In this case, we have got to secure competitive power to connect our life and remain stronger than any other companies. But in the past, Improvement of productivity was accelerated fragmantly and partially rather than strategically and systematically. Therefore strategic achievement of enterprise target has been beyond our reach. But Enterpries have to analyze strength and weakness and take advantage of merits at most and then make a plan of the Business Strategy Higher productivity should be based on this method that mentioned right upper side. In other words, There are several things that should be preceded. That means organization which is able to communicate Into the substruture and desirable change of thinking way, profitable equipment investment and technical innovation through research and development. In this context, This research have purpose on finding out the method of higher productivity in the overall level of Business Strategy by utilizing usable resources to the bottom of our ability. This research has looked through conception, systematic method of higher productivity and the content of systematic Business Strategy through the sundry records. If we come to a conclusion, we have got to keep away from the fragmentary and partial side in order to develope as a continued enterprises with long-term profit. Also that is essential to face the surroundings of internal-external Business. Enterprises should develope our ability to cope with situation of basic organization actively including active investment and make the plan of nurturing high officials. Higher productivity is only possible when the scope of systematic transaction route is harmonized effectively. This study have the limitation in adaption and appropriateness in real life because this is based on the overall study through sundry references. In order to approach the improvement of productivity, we need more systematic method and the faithful materials which is reliable to. Also we are required to have the continuous research which should be corrected and added with prossible direction according to the situation of every enterprises.