중소기업의 역량모델을 활용한 인재육성체계 수립 - H기업을 중심으로 -

양석균 KNU기업경영연구소 2010 기업경영리뷰 Vol.1 No.2

기업이 장기적인 성과를 지속적으로 올리기 위해서는 균형잡힌 관점에서의 관리가 필요하다. 어떤 기업이 바람직하게 나아가고 있는지를 재무적 성과가 좋은지 여부만 가지고 판단하는 것은 위험하다는 것은 주지의 사실이다. 기업이 장기적인 성과를 올리기 위해서는 재무적 성과의 동인이 되는 고객관점과, 내부 프로세스 관점, 학습과 성장관점간의 인과 관계를 잘 파악하고 근본적인 원인이 되는 학습과 성장 관점에서의 전략, 성과목표, 핵심 성과지표를 잘 관리해야 할 것이다. 학습과 성장 관점에서의 주요 핵심성과지표는 주로 준비되고 동기 부여된 직원들을 육성해 내는 것에 관계되어 있다. 즉 기업이 성과를 올리는데 필요한 핵심 역량을 갖추고 있는 핵심인재들이 업무몰입에의 의욕이 넘쳐있는 상태를 말하는 것이다. 본 기고에서는 이와 관련하여 기업이 필요로 하는 핵심역량을 어떻게 체계적이고 조직적으로 육성시켜서 기업에 꼭 필요한 준비되고 동기 부여된 핵심 인재들을 길러내느냐에 초점이 맞추어져 있다. 본 기고는 H기업이 개발한 핵심역량 모델을 활용하여 인재육성 체계를 만들고, 인재상을 수립하며, 중장기적 인재육성의 방향을 제시함으로써 직원들의 핵심 역량을 조직적, 계획적으로 육성해 나갈 수 있는 기반을 마련한 사례를 제시하고 있다.

사회적기업의 경영특성이 사회적기업 성과에 미치는 영향

김진경 ( Jin-kyoung Kim ),한형서 ( Hyung-seo Han ),최영근 ( Young-keun Choi ) KNU기업경영연구소 2018 기업경영리뷰 Vol.9 No.4

The purpose of this study is to investigate the effect of management characteristics of social enterprises on the performance of social enterprises by applying the characteristics of SMEs to SMEs by approaching SMEs from the perspective of SMEs. The characteristics of social enterprises are classified into corporate competence and social entrepreneurship. Corporate competence is classified into organizational system capacity, financial capacity, and marketing competency. Social enterprise performance is composed of social performance and economic performance. As a result of the multiple regression analysis and the simple regression analysis for the hypothesis test by the research model, it is found that the organizational system capacity and marketing capacity of the social enterprise have a statistically significant effect on the social performance and the economic performance , But the financial capabilities did not have statistically significant effect on both both social performance and economic performance. Statistically, the social entrepreneurship had a positive effect on both social performance and economic performance. Therefore, the government should strengthen the support system that has already been implemented and support policies such as R & D, training and training, cost reduction and technical cooperation to strengthen competitiveness for securing the sustainability of social enterprise.

중국 주재 한국기업의 경영상의 병목문제에 대한 검토 - 중국 청도시 한국기업을 중심으로 -

오효,오춘휘 KNU기업경영연구소 2010 기업경영리뷰 Vol.1 No.2

在華韓資企業經營中的瓶頸問題主要是 : 資金不足, 企業規模較小 ; 夕陽産業, 産業結构不合理 ; 一些韓國投資 者對中國的政策和法律理解不准确, 提高了企業的運營成本 ; 盲目投資, 缺乏戰略性的投資思考。在華韓資企業瓶頸問題的原因在于:在華韓資企業的産品競爭优勢在降低;中國法律政策的調整,在華韓企不再擁有投資時的优越條件;人民幣持續升値, 以出口爲導向的韓資企業競爭力下降;中國勞動力价格的增長, 使韓資企業提高了用工成 本;國際經濟形勢惡化, 韓元貶値引發在華韓資大規模撤資現象;行業投資收益率降低;韓國政府對傳統産業進行海外轉移的政策導向是使在華韓資走如瓶頸的重要原因;在華韓資企業經營中的戰略和策略失誤。在華韓資企業走出瓶頸的几点建議:調整産業結构, 依靠高科技, 發展朝陽産業;加强區域經濟合作交流, 開發國際市場;提高本 土化經營水平, 降低管理成本;面對現實, 中國政府應与在華的韓企共同努力, 减少韓資企撤資帶來的不良影響。

소재·부품·장비 기업의 기술혁신역량이 경영성과에 미치는 영향

유선영 ( Sun-young Yu ),윤선중 ( Sun Jung Yoon ),서종현 ( Jong Hyen Seo ) KNU기업경영연구소 2021 기업경영리뷰 Vol.12 No.4

This study empirically identified how technological innovation competence of materials, parts, and equipment corporations affect management performance. The sample for analysis is from 2014 to 2018 by TIPA(Korea Technology & Information Promotion Agency for SMEs). The empirical data of 2,375 corporations supported for R&D support projects in the materials, parts, and equipment industries were analyzed. The technology innovation competence variables were analyzed using variables such as permanent employees, research personnel, R&D expenses, number of patent registrations, R&D organization level, R&D intensity, and R&D ratio. The dependent variables were analyzed using revenue and operating profit. Research and analysis showed that the number of permanent employees, research personnel, R&D expenses, and patent registration had a significant impact on management performance (+). In addition, the R&D organization level, R&D intensity, and R&D intensity ratio were found to have significant negative effects on operating profit, while R&D intensity had significant negative effects on sales. It was also identified as the variable whose R&D costs had the greatest impact on management performance among the seven independent variables.

중국 주식시장의 기업규모효과와 PER효과에 관한 실증연구

정강원 ( Kang-one Jeong ) KNU기업경영연구소 2019 기업경영리뷰 Vol.10 No.1

This study examines whether size and PER can be a useful factor to explain the cross sectional variation in average stock returns in the Chinese stock market. To do this, data from 1425 companies listed on the Shanghai Stock Exchange and the Shenzhen Stock Exchange for 10 years from March 2008 to March 2017 were used. The results of this study are summarized as follows. First, when the two exchanges in China are analyzed, the size effect is clearly seen in the portfolio analysis after arranging the firms in the order of PER, but the PER effect is not found. We can not find both firm size effect and PER effect. The results of the ANOVA show that there was no significant difference between the firm size effect and the PER effect among the portfolios. Second, as a result of analyzing whether there is a difference in firm size effect and PER effect according to market conditions, regardless of the market, the firm size affects the stock return. However, in a downward market, the preference for large corporations appears, and the firm size effect is evident in stable and uptrend market. The PER effect was not observed regardless of market conditions. Third, the firm size effect in the Shanghai Stock Exchange was not found and PER affects stock returns but trivial. In the case of the Shenzhen Securities Exchange, on the contrary, the firm size effect was remarkable, but the PER effect could not be found at all. Fourth, the beta in the Chinese securities market has no effect on the stock return. In the case of the Shenzhen stock exchange, Considering the firm size, the PER effect disappears.

신규상장기업의 실질이익조정을 통한 임계이익충족

심호석 ( Ho-suk Shim ) KNU기업경영연구소 2019 기업경영리뷰 Vol.10 No.3

This paper empirically tests whether initial public offering firms beat earnings thresholds through real earnings management. Real earnings management is managing earnings upward through real activities. Based on Roychowdhury(2006), it has been accepted that firms manage earnings using real activities as well as accruals. This paper conducts a research that facing initial public offerings, how frequently and how much firms manage real earnings upward to be successfully listed, delivering favorable visions to investors. Specifically, this paper focuses on the tests of frequency and size of real earings management of initial public offering firms and listed firms that report earnings above earnings thresholds through real activities. The frequency or size of real earnings management of initial public offering firms is inferred to be higher than that of listed firms. According to the results, In frequency, loss avoidances of initial public offering firms are higher than expected but earnings increases are not higher than expected. In size, real earnings management of initial public offering firms for loss avoidance does not appear significantly bigger than that of listed firms, but real earnings management for earnings increase appears significantly bigger than that of listed firms. Through additional analyses, I find that real earnings management of IPOs for loss avoidance is significantly bigger than that of other typed earnings management. And I test whether initial public offering firms manage real earnings upward to beat earnings list condition(net income 2 billion), an institutional earnings threshold. The results does not show evidence that the size of real earnings management of IPOs for beating the list condition is not significantly bigger than that of listed firms for loss avoidance. This tells us that initial public offering firms are unlikely to consider the list condition as an absolute criterion to beat. It could be that the investigation authority for listing allows alternative list conditions available to beat and if some of the alternatives are achieved, initial public offering firms are allowed to be listed.

중국 상장기업의 자본구조가 기업성과에 미치는 영향에 관한 실증연구

조수혜 ( Shouhui Zhao ),홍종남 ( Jongnam Hong ),정강원 ( Kangone Jeong ) KNU기업경영연구소 2019 기업경영리뷰 Vol.10 No.3

This study analyze the effect of capital structure on firm’s performance of Chinese listed firms from 2007 to 2017. The findings suggest that some of the insights from modern finance theory of capital structure are portable to China in that certain firm-specific factors that are relevant for explaining capital structure in developed economies are also relevant in China. Profitability factors are extracted through factor analysis for firm’s performance indicators such as ROE, ROA, and earnings per share. The effects of capital structure on ROA, ROE and profitability factors are analyzed respectively. With profitability factors and ROA as firm’s performance we find similar results, and the ROA is more comprehensive than ROE. Non-current liabilities/total asset(LD/TA) and total liabilities/equity capital(B/S) is used as proxy for capital structure. We also find that LD/TA is not suitable as a measure of its capital structure because Chinese firms have the very low long-term debt ratio. The capital structure of China’s listed companies has a negative relationship with firm’s performance. In addition, both liquidity and growth factors positively related with firm’s performance. The firm size effect is found to be insignificant, and the asset structure, such as non-liability tax effects and tangibility, shows a negative relationship with firm’s performance. This can be attributed to the Chinese capital market’s immaturity and lack of institutions such as commercial law. The current liability ratio (current liability/total liability: SD/TD) is positively related with firm’s performance, which is interpreted as a result of the immaturity and institutional defect of the Chinese capital market.

중소·중견 기업의 핵심인재관리와 조직성과 간의 영향 관계: 최고경영자 전략적 리더십의 조절효과

김찬중 ( Kim Chan Jung ),채주석 ( Chae Joo Seok ) KNU기업경영연구소 2021 기업경영리뷰 Vol.12 No.1

The organization’s HRM is becoming a top talent management(TTM), and is considered the most important task of this century. In this regard, many studies on TTM have been focused on fragmentary research, such as research on conceptual and functional aspects and the research of employees. In this regard, this study considered the need for RBV perspectives and managers’ approach to TTM, and focused on the strategic leadership(SL) of CEOs for situational factor. A company’s policy on TTM can affect organizational performance(OP), and the higher SL, the higher the impact of TTM on performance. Therefore, this study aims to study the relationship between TTM, OP, and SL in SMEs. In order to test the hypothesis, small and medium-sized companies nationwide with more than 100 employees, independent and regulatory variables were analyzed using response data from 123 CEOs, and organizational performance variables were analyzed using secondary data from the Financial Supervisory Service. As a result, it was found that TTM had a positive effect on OP, SL also has a statistically significant moderating effect. This study expanded the scope of research on TTM, expanded the scope of research on SMEs, and it made a theoretical contribution in that it analyzed for the first time the moderating effect of the CEO’s SL. Contributed to the presentation in the relationship between TTM and OP. Also, it contributed to suggesting practical policy directions for TTM in SMEs. Finally, the limitations of the study and future research directions were discussed.

사회적 프랜차이징을 통한 사회적 가치창출에 대한 사례연구

이용탁 ( Yoeng-taak Lee ) KNU기업경영연구소 2021 기업경영리뷰 Vol.12 No.1

The purpose of the study was to raise awareness of social franchising as a growth model for social enterprises that strive to create jobs for the vulnerable and provide social services to the vulnerable. Social franchising is presented as a growth model for social enterprises aimed at creating jobs and expanding the provision of social services based on social entrepreneurship. In this study, the conceptualization of social franchising as a growth model for social enterprises, strategies for scaling social franchising, and social value creation of social franchising were reviewed first, followed by an indepth analysis of exemplary case study leading to social value creation in Korea. To summarize the findings from the case study centered on the successful introduction and settlement of social franchising. First, a clear recognition of problems by the entrepreneur of social enterprises who want to conduct social franchising is required. There should be a clear definition of social values that are intended to be achieved through social franchising. It proves how important social entrepreneurship is in social franchising. Second, in the process of selecting franchisees through social franchising, contracts with franchisees were made with clear standards. In selecting franchisees, it was selected by identifying strict interviews and willingness of entrepreneurs of franchisees interested in social franchising. Third, once the contract for social franchising was made, it actively provided administrative and financial support to franchisees to improve their profit structure. Based on the know-how of franchisor, improvements in administrative affairs, thorough education and training on service provision, sharing of knowledge, and financial support were made. In addition, it was intended to present proposals from a political perspective and significance as a research material from a practical perspective of social franchising.

中國家族企業發展模式研究

權錫鑒,周榮森 KNU기업경영연구소 2012 기업경영리뷰 Vol.3 No.1

20 몇 년의 발전을 거치면서 중국재벌(가족)기업은 소규모 생산을 하는 수공업 공장으로 전문화 되었고 그 규모가 초보적으로 형성되는 현대기업조직으로 발전해 왔으며 국민경제발전의 중요한 추진 역량이 되고 있다. 이런 중국재벌기업은 지금 “재벌화”와 “거 재벌화”의 제도적인 선택에 직면하고 있다. 또한 시장경쟁 환경과 정책 등 뚜렷한 변화가 발생했기 때문에 자체 형태의 전환 및 전환방법 등 일련의 결정을 내리는 것이 필요하다. 이에 본 논문에서는 중국재벌기업의 현재와 미래를 알아보고 지속적인 발전을 실현할 수 있는지 없는지에 대해 객관적으로 그 기업의 기원, 타고난 패턴을 바탕으로 각종 내·외재 요인의 변화 추세를 결합해 중국식 재벌기업 발전패턴을 탐구하고자 한다. 또한 이런 기업의 지속적인 발전을 실현하고 보장하는 방법에 대해 논의하고자 한다.