경쟁압력과 이해관계자 압력이 중소기업의 환경경영활동에 미치는 영향

오주환 충북대학교 경영대학원 2013 국내석사

The purpose of this study is to identify external factors to make small and medium companies(SMEs) implement environmental management, and to examine characteristics and performances of their environmental management activities. For this objective, this study built a research model on environment management that is appropriate for SMEs, regarding the relationship of competitive challenges and stakeholder’s pressure -> willingness of chief executive officer of SMEs -> spreading environmental awareness, constructing internal environment system, and collaborating with external networks -> environmental performance -> firm’s performance. Based on this research, this study proposed 11 hypotheses. The empirical result of this study suggest the following implications. First, both competitive challenges and stakeholders' pressure are statistically important external factors that make CEOs of SMEs adopt environmental management activities. Second, it is revealed that spreading environmental awareness about environmental protection should be a priority rather than reorganizing internal systems or using external networks in SMEs. Finally, it is found that environmental performance of SMEs is closely linked to enhancing their corporate performance.

중소제조기업 구성원의 기업윤리인식이 직무태도에 미치는 영향 : 자긍심과 기업이미지의 매개효과를 중심으로

신은정 충북대학교 경영대학원 2016 국내석사

오랫동안 존속하고 성장하는 것은 모든 기업들의 바람이지만 급변하는 현대사회 속에서 이를 유지하는 것은 더욱 어려운 일이 되었다. 기업의 장수를 위한 방법으로는 여러 가지가 있겠지만 많은 사람들이 공감하고 언급하는 것 중 하나는 윤리경영을 실천하라는 것이다. 이윤을 추구하는 기업의 특성상 당장 눈에 보이지 않는 이익을 위해 투자 한다는 것은 쉽지 않다. 특히 기업의 규모가 작을수록 기업윤리에 대한 인식과 실천은 떨어질 수밖에 없을 것이다. 하지만 분명한 것은 기업윤리를 통해 경영성과를 이뤄냄으로써 지속적으로 성장하는 기업이 존재한다는 점이다. 많은 사람들이 윤리경영에 대한 필요성은 인식하지만 실제 실천에 있어서는 미흡한 현실에서 기업윤리를 인식하는 것으로도 직무태도에 영향을 미칠 수 있다는 가설을 설정하고 연구를 진행하였다. 본 연구의 결과를 요약하면 다음과 같다. 첫째, 기업윤리인식은 구성원의 자긍심과 기업이미지를 통해 직무태도에 유의한 정(+)의 영향을 미치는 것으로 나타났다. 둘째, 기업윤리인식이 직접적으로 직무태도에는 영향을 미치지 않는 것으로 나타났다. 즉 기업윤리인식과 직무태도와의 관계에서 자긍심과 기업이미지가 완전매개역할을 한다. 많은 선행연구에서 기업윤리와 직무만족, 조직몰입 간의 유의한 정(+)의 영향을 증명하였으나, 중소제조기업을 대상으로 한 본 연구에서는 직접적인 영향이 없는 것으로 나타났다. 기업윤리를 인식한다고 하더라도 다른 이유 때문에 직무만족과 조직몰입은 낮아질 수 있다. 인적자원관리가 그 무엇보다 중요한 중소제조기업을 대상으로 한 본 연구는 구성원들의 직무만족과 조직몰입을 높이기 위한 하나의 방법으로 윤리경영을 실천하라는 시사점을 제시하고 있다. 현실적 제약이 많이 따른다 할지라도 구성원들이 기업윤리를 인식하게 하는 것만으로도 중소기업의 경쟁력을 강화시킬 수 있다. 따라서 중소기업은 구성원의 자긍심과 기업이미지를 높일 수 있는 윤리경영 방법을 다양하게 개발하고 실천하여야 할 것이다. 또한 중소기업은 구성원의 자긍심과 그들이 느끼는 기업이미지에 관심을 기울일 필요가 있다. 그러한 자긍심과 기업이미지를 높이는 방향으로 윤리경영을 실천하는 것은 구성원의 직무태도에 긍정적 영향을 미치기 때문이다. It is a strong desire for enterprises to develop and last forever. But it is very hard to survive because of its rapid circumstances change. There are many ways to maintain enterprise work for a long time. Many people believe that one of them is 'ethical management'. However, enterprises would not want in invest to the invisible and abstract benefit because of its nature of pursuing profit. In small scale enterprises it becomes more hard work. Every CEO perceives to the necessity for ethical management but we hardly find the real case of 'ethical management'. In this study, it was hypothesized that employees' perceived business ethics affects their job attitude. The results of the study are as follows. First, perceived business ethics was found to affect positively the corporate image and self-esteem through the attitude of the members. Second, it showed that perceived business ethics does not affect the job attitude directly. That is, self-esteem and corporate image play a full mediating role in the relationship between perceived business ethics and job attitude. Many previous studies proved that perceived business ethics affected job attitude (job satisfaction and organizational commitment) positively. But in this study, it was not found. In spite of perceived business ethics, job satisfaction and organizational commitment can be lowered for other reasons. Human resource management is important to small and medium manufacturing enterprises. This study suggests that ethical management is needed to heighten job satisfaction and organizational commitment. Employees' perceived business ethics can enhance the competitiveness of small and medium enterprises. Therefore, small and medium enterprises should develop and practice the ways of ethics management variously to boost employees' self-esteem and corporate image. Also, small and medium enterprises need to pay attention to employees' self-esteem and corporate image felt by them. Ethical management implementation for heightening self-esteem and corporate image affects employees' job attitude positively.

수주생산체제의 품질경영 과제와 대응방안 : K사 사례

김영진 충북대학교 경영대학원 2010 국내석사

일반적으로 수주생산방식(MTO : Make-To-Order)을 통해 생산되는 제품은 계획생산방식(MTS : Make-To-Stock)과는 다르게 고객이 요구하는 제품의 종류가 다양하고 양은 많지 않은 다품종 소량생산으로 제품의 반복성이 상대적으로 낮은 개별 프로젝트 성격을 지니고 있다. 경우에 따라서 수주생산 프로젝트의 진행과정에 사양변경이 일어나기도 하므로 표준화의 정도가 낮은 특성을 지니고 있다. 이와 같이 MTO체제에서는 기술적인 측면에서 다양한 고객 요구사양을 충족시킬 수 있어야 하므로 높은 수준의 품질경영이 전략적으로 중요시 되며, 실무차원에서도 여러 가지 과제들이 대두된다. 본 연구에서는 MTO환경에서 표출되는 품질경영 과제와 그 대응방안에 대한 검토를 위해 문헌연구방법과 병행하여, 실무담당자면접 및 사례연구방법을 활용하였다. 실무담당자들이 제기한 품질경영관련 주요 과제는 크게 3가지 사항으로 요약되었다. 첫째, 고객들이 주문한 제품에 대해 요구하는 신규 규격정보가 많고, 관련 기술문서도 다양하다는 점이 지적되었다. 둘째, 고객이 주문한 제품의 생산과정 또는 성능평가 과정을 확인하기 위하여 입회 및 참여하는 경우가 많다는 점이 강조되었다. 마지막으로, 제품 제작공정의 일부가 아웃소싱으로 충당되는 경우, 품질확보를 위하여 다수 외주 협력업체들을 효과적으로 관리하는 방안을 모색하는 과제가 중요시된다고 확인되었다. 이러한 실무적 품질경영 과제들에 대해 사례기업 K사에서 적용되고 있는 대응방안은 다음과 같다. 우선, 품질분임조 활동, 자주보전 활동 및 5S 활동과 같은 자주적인 개선 및 예방활동을 실시하여 조직구성원들의 품질에 대한 의식고취뿐만 아니라, 고객의 입회 및 참여 시 신뢰를 줄 수 있도록 현장관리체제를 유지하고 있다. 둘째, 다양한 규격정보 및 기술문서 관리를 위하여 ERP시스템과 같은 통합시스템을 구축하여 운용함으로써 정보의 일관성을 유지하고 관련 부서 간 정보공유의 원활화로 업무 효율성을 향상시키고 있다. 셋째, 품질경영시스템을 도입하여 품질관리 업무 프로세스 및 조직의 체계화를 이룰 수 있도록 한다. 넷째, 효과적인 아웃소싱 협력업체 관리를 통해 비용절감, 납기준수는 물론 우수한 품질 확보를 위해 노력을 경주하고 있다. 마지막으로 품질 패트롤 제도를 운영하여 지속적인 모니터링을 수행함으로써 협력업체 및 고객과의 원활한 유대관계를 형성하여 상생경영을 하고 있다. 이와 같은 방안들을 도입, 적용하여 K사는 수주생산 환경에서 효과적인 품질경영을 전개하여 가시적인 성과를 얻고 있다. 본 사례연구에서 서술한 사항들은 유사한 환경에서 경영활동을 수행하는 타 기업의 관리자들에게 유용한 실무적 지침으로 활용될 수 있을 것이다.

프로세스 접근방법을 활용한 품질, 환경 및 안전경영에 대한 통합경영시스템 구축사례 연구 : H사의 사례를 중심으로

김운우 충북대학교 경영대학원 2006 국내석사

The purpose of this thesis is to present an approach for successfully leading an integrated management system which encompasses the quality, environment and health & safety management system. These are cornerstone systems in many of the most successful domestic companies in Korea today. In particular, this thesis intended to present an integrated management system based on the process approach method to solve problems from implementing quality, environment and health & safety management system. This thesis deals with a case study on the establishment of an integrated system for quality, environment and health & safety by utilizing a process approach of H company and presents an approach to establish such a system of integrated management by utilizing a process approach method as below. First, the establishment of integrated management system for quality, environment and health & safety. Second, detailed clarification of process objectives by utilizing a process approach method when such an integrated management system is established. Third, a methodology for continuous improvement through process monitoring. Of course, there are several ways to achieve a company's goals and objectives but we must strive for such an integrated management system as described herein. This process approach methodology must be imbedded into our company culture in order to sustain a consistent long term competitive advantage in today's most competitive international marketplace.

충청북도와 대덕밸리 소프트웨어산업 클러스터 비교 연구

이재숙 충북대학교 경영대학원 2006 국내석사

Since motivated in large part by Michael Porter's "Competitive Advantage of Nations," cluster-based economic development has become an increasingly popular topic for both researchers and policy-makers. In line with this trend local governments as well as central government of Korea have strarted building industry clusters appropriate for their environmental settings. Chungbuk Province in particular, recently attempts to create environment to foster SW industry. However, this objective is hardly to be achieved unless systematic approach with strong intention is developed and introduced. This is not only because the infrastructure of SW industry in the region still remains at toddler stage but because Daeduk Valley with higher edge in terms of the SW industry ecology is located in the vicinity. This study thus aims to compare the growth portentials of SW industry of the two regions in terms of the critical factors such as localization, networking, embedded institutional thickness, collective learning, and innovative synergy for industry clustering. To achieve this goal an empirical study was conducted for the status quo of software industry in Chungbuk Province and Daeduk valley, and some implications were drawn.

산업재 시장에서 시장지향성이 고객 만족에 미치는 영향 : 내부시장 지향성을 중심으로

한창희 충북대학교 경영대학원 2010 국내석사

본 연구는 최근 학계나 실무계의 관심이 되고 있는 산업재 시장에서 내부 시장 지향성, 시장 지향성, 고객 만족사이에서 존재하는 개념 구조를 발견함으로 경영자나 마케터에게 유용한 경영의 올바른 방향에 대해 해결책을 제시하는 것을 목적으로 하고 있다. 내부고객지향성과 시장 지향성이 조직 내부적인 관점을 가지고 있음에도 불구하고 이 두 개념간 관계를 집중적으로 분석한 연구는 드물다. 따라서 본 연구는 문헌 고찰과 실증 분석을 통하여 산업재 시장에서 내부시장지향성과 시장 시향성이 활동이 내부고객과 외부고객 만족에 어떠한 영향을 미치는지 분석하였다. 분석 결과 내부시장지향성은 시장지향성 및 내부 고객만족에, 시장 지향성은 외부 고객 만족, 내부 고객만족은 외부 고객만족에 영향을 미치는 것으로 나타났다. The purpose of this paper is to investigate the effect of IMO(Internal Market Orientation), MO(Market Orientation) on Custormer satisfaction In B2B market. In order to meet this purpose, the previous studies on IMO, MO and Customer Satisfaction were reviewed . Finding through the empirical test are summarized as follows: First, IMO is likely to be the most important factor to the employee satisfaction and market orientation in B2B market. Second, MO is likely to be the most important factor to the Customer satisfaction. Third. Employee Satisfaction is likely to be the most important factor to the Customer satisfaction in B2B market. In conclusion, Intenal market orientation, Market Orientation on B2B market have mostly positive effect. Also, It is very important to increase Employee satisfaction on customer satisfaction.

INTRANET기반 경영성과분석시스템(BSC)의 성공적 활용방안

민석기 충북대학교 경영대학원 2001 국내석사

병원의 환자만족 경영에 관한 사례연구

박인규 충북대학교 경영대학원 1999 국내석사

製造企業의 活動基準原價計算 導入 事例 : k社를 中心으로

윤준철 충북대학교 경영대학원 2007 국내석사

Today, the environment surrounding companies and managerial accounting is that with the progress of openness and globalization, companies are introducing and implementing such new technologies as TQC(Total Quality Control), JIT(Just In Time) and CAM(Computer Aided Manufacturing) to increase productivity and reinforce competitiveness. This change of manufacturing environment seriously changed the existing cost structure so the managerial accounting system had to change to cope with the change. In this context, ABC(Activity Based Costing) system is to attribute manufacturing overhead costs to activities more effectively and reasonably and to manage non-financial measures in the changing production environment. That is, the activities, the sources of expense occurrences are identified and according to the cause and effect relationship of the activities, cost drivers are defined and the product manufacturing costs are evaluated by them. For this thesis, I tried to find problems facing today's managerial accounting by joining the ABC project of a company, an object of the study, which was building an ABC system and studied the influence of ABC method on the product manufacturing costs and performed an existential analysis of introduction purpose, construction direction and improvement method of the ABC system. Then, the cost part was further itemized and compiled per each activity so that considering the cause and effect relationship of cost occurrences, more reasonable allocation of overhead costs could be made to ensure accurate costing. The characteristics of ABC, a new costing method was also reviewed. In case of the company under case study, an object of this study, one important thing to be considered to introduce the ABC system was that the system should be constructed in such a way as not to be largely deviated from the current costing method. Because there would be many additional work loads to analyze activities, compile data, and recognize a new costing concept, the new cost accounting system should be constructed within the current level of use to result in the successful implementation of the ABC system. During the construction, we focused on collection of activities and automation of cost drivers which were automatically applied through the current system and such a current paper work as work order, business log and required materials statement, etc. were automated into programs so that they could be used as the source data of the cost drivers in the ABC system Since personnel and manufacturing expenses constitutes sixty percent of the whole expenses in the company, they had a great influence on the product manufacturing costs under the traditional costing system. As a result of the analysis of a part of the personnel expenses which did not directly belong to manufacturing activities, we could find allocation distortions of the manufacturing costs from 21.1 to 117 percent in six products out of seven products analyzed. The influence of these non-traceable common expenses on the manufacturing costs of the finished products showed up to ±30% of difference of manufacturing costs. The cost information generated this way secured the reliability of the manufacturing department and the sales department so the sales department could actively cope with the supply of the manufacturing department. That is, the profitability analysis for each product could be more accurately done so the products with high profitability could be recommended for sale. In case of the company under case study, there were some improvements in making long-term decisions as to priority over products to be manufactured due to the shortage of supply, and facility investments.

대전충북지역 금속산업 단체교섭 사례연구

김정수 충북대학교 경영대학원 2008 국내석사

The structure and form of the industry?]level bargaining of the metal industry in the Daejeon?]Chungbuk area have the following characteristics. First, bargaining appears to have three layers: nationwide ?ecentral bargaining?f; regional ?ebranch bargaining?f; and ?echapter bargaining?f of individual companies. Second, the three?]layered bargaining of center?]branch?]chapter is not much different from bargaining at individual companies. For example, negotiation over wages is not handled in central bargaining, but has been transferred to branches or chapters, and as a result, wage and labor condition vary among workplaces depending on the workplaces?f size and ability to pay. In addition, the three?]layered bargaining makes the procedure of bargaining complicated. Branch and chapter bargaining can be concluded by the union members?f voting only when it obtains the approval of the president of the metal industry trade union. Without the approval of the president of the central metal industry trade union, the bargaining should be repeated and the agreement should be superior to the previous one for the final conclusion of bargaining. Third, the cost of bargaining increases. The place of central bargaining is moved sequentially by conference between the labor and the management. This is one of the reasons that increase the cost to both the labor and the management. Another reason is that agendas dealt with in the central bargaining are discussed again in branches and this degrades the efficiency of bargaining and increases the cost. Fourth, there are direct actions for social and political issues irrelevant from the field of labor. Particularly in the central bargaining in 2007, the union went on strike against Korea?]U.S. FTA and as a result arrest warrants were issued for executives and branch directors. In the situation, the central bargaining was limited to around 20,000 among the 140,000 members of the metal industry trade union. As a consequence, the structure and form of bargaining, which increased the cost and time of bargaining, were responded negatively by both the labor and the management. Thus, the labor and the management expressed their opinion that the bargaining channel should be unified to solve problems arising from three?]layered bargaining. The labor and the management believe that if the bargaining channel is unified and the bargaining system is integrated it will resolve the negative view resulting from the increase in the time and cost of bargaining, and besides, both recognize the necessity to find rational methods. Therefore, the question of what is the desirable way of maintaining the form of industry?]level bargaining should be solved by the labor and the management autonomously in consideration of the characteristics of the industry, but the excessive redundancy of bargaining layers dilutes the effect of saving bargaining cost, which is one of the biggest advantages of industry?]level bargaining, and hinders the externalization of conflicts. Therefore, based on the employers?f thorough acknowledgement of the industrial union, the metal industry trade union should also assign roles among the center, branches and chapters and settle the vertical coordination system promptly. Assuming these basic recognitions and current three?]layered bargaining, it may be plausible to transfer detailed bargaining agenda and subjects down to regional and business?]level bargaining systems while maintaining the base of the industry?]level bargaining system for central bargaining. Lastly, the saving of bargaining cost is not separable from the improvement of the bargaining system, but still is a major issue by itself. In principle, the current full?]time union officer system originated from practices in the company?]level union system. Accordingly, in establishing the industrial union system, if the metal industry trade union does not have plans on how to pay wages to full?]time union officers and to reduce the number of delegates, it will be attacked persistently by the employers. Considering the principles and logic of labor union movement, full?]time union officers?f wages should be paid by the union in order to restore the independency of labor union movement. However, it is necessary to reflect small and medium labor unions?f position rather than taking up the position that solutions should be found as a period of grace has already been given.