임금의 개념과 경영성과급의 법적 성격

이수정,박지순 노동법이론실무학회 2022 노동법포럼 Vol.- No.37

Usually, the goods given to the employee by the employer is to uphold the obligation to pay, but it can also be granted to the employee for "special reasons" if the parties involved agree to do so rather than as remuneration for work. When judging the goods given to the employee as wage, rather than the formal aspect of payment of wage(continuity, regularity) the actual contents such as the payment conditions or reasons for giving the goods have to be examined to determine whether it is directly or closely related to the labor provided. The business performance-based incentive is paid either in conjunction with the business performance or when a certain threshold for business performance has been met. The issue is whether a business performancebased incentive is paid as a wage under the "main remuneration agreement in the form of performance distribution" or a special benefit to boost morale and motivation in addition to the main remuneration in the form of a basic or fixed payment. Business performance-based incentive corresponding to the latter is a special goods given as a broad reward to maintain employment, so it cannot be considered remuneration for work. Therefore, it is difficult to say business performance-based incentive is considered wage under the Labor Standards Act. The business performance- based incentive is decided by uncertain and external factors beyond individual employees' control, such as the trend in the same industry, overall market condition, company's business conditions, management decisions, and business performance. Considering the obligation to pay business performance-based incentives is not directly or closely related to the labor provision and just distribution of the business performance, it is correct to deny business performance-based incentives as wage. Many companies utilize either a business performance-based incentive distributed from a certain percentage of the operating profit or a business performance-based incentive distributed from the business performance when it reaches its intended value. Such business performance-based incentives are normally paid in addition to the ordinary wages under the labor contracts or annual salary contracts, which shows its wage supplementing nature. It is difficult to claim that these forms of business performance-based incentives are to be considered goods given as remuneration for work. Just because goods with special purposes are continuously given not as remuneration for work and the employer has an obligation to pay, business performance-based incentives cannot be considered as remuneration for work. 근로자가 지급받는 금품 중에는 사용자의 지급의무에 의하여 지급되기는 하지만 근로의 대가(근로제공과 직접 또는 밀접한 관련성)로지급하는 것이 아니라 ‘별도 사유’로 지급하기로 당사자가 정한 경우가 있다. 이와 같은 금품의 임금성을 판단할 경우 임금지급의 형식적측면(계속성, 정기성)만 살필 것이 아니라 그 금품의 지급조건이나 사유 등 실체적인 내용을 살펴 근로제공과 직접 또는 밀접하게 관련된것인지 규명하여 임금 해당 여부를 판단해야 한다. 기업의 영업실적에 연동하여 지급되거나 일정한 영업성과를 달성한 경우에 지급되는 경영성과급은 ‘성과배분 형태의 주된 보수약정’에따라 임금성을 가지는 성과배분에 해당하는지 또는 기본급 내지 고정급 형태의 주된 보수약정에 더하여 사기진작과 동기부여를 위한 특별급여로서의 성과배분에 해당하는지 판단되어야 한다. 이 때 전자에해당하는 성과급은 통상적인 고용계약 또는 근로계약에 도급계약적요소를 반영한 혼합형 임금제도(주로 임원이나 특정 기술을 소지한직원과의 연봉계약)의 실질을 가지는 것으로서 임금성이 인정될 수있겠으나, 후자에 해당하는 경영성과급은 근로관계의 유지에 대한 광의의 보상이라는 특별한 목적을 가진 금품으로서 근로 자체에 대한대가로 볼 수 없어 근로기준법상 임금성을 가진다고 보기 어렵다. 특히 후자와 같이 동종업계의 동향, 전체 시장상황, 회사의 영업상황과재무상태, 경영자의 경영판단, 영업실적 등 개별근로자가 통제할 수없는 불확정적, 외부적 요인에 의하여 사실상 결정되는 경영성과급은그 지급의무의 발생이 근로제공과 직접 관련되어 있거나 그것과 밀접하게 관련된 것으로 볼 수 없고, 경영성과의 일부를 분배한 것으로불과하므로 임금성을 부정하는 것이 타당하다. 오늘날 많은 기업들은 경영실적에 연동하여 예컨대 정 비율을 재원으로 하여 이를 배분하는 형태의 경영성과급이나, 경영성과가 목표치를 달성한 경우 이에 대한 성과를 배분하는 형태의경영성과급 제도를 도입하여 활용하고 있다. 이와 같은 형태의 경영성과급은 통상적으로 근로계약 또는 연봉계약 등에 따른 통상적인 급여에 더하여 임금보충적 성격으로 지급되는 경우가 많다. 이러한 형태의 경영성과급은 근로제공에 대한 쌍무적 견련관계(Synallagma) 하에 근로의 대가로 지급되는 금품으로 보기 어렵다. 근로의 대가로서가 아니라 특정 목적을 가진 금품이 계속적으로 지급되고 또한 사용자의 지급의무가 있다는 이유만으로 근로의 대가로 인정되어야 한다는 견해에 대해서도 찬성하기 어렵다.

개방형혁신이 경영성과에 미치는 영향: 비즈니스모델혁신의 매개효과를 중심으로

차승근,엄기용 대한경영학회 2023 大韓經營學會誌 Vol.36 No.8

개방형혁신(Open Innovation)이 확산되고 있지만 경영성과(Business Performance)에 직접적인 영향을미치지 않는다는 연구결과도 일부 제시되고 있다. 본 연구는 개방형혁신이 경영성과에 영향을 미치는 과정에서비즈니스모델 혁신(Business Model Innovation)의 매개역할을 실증적으로 분석하였다. 이를 위해 국내 제조기업을대상으로 설문조사를 실시하였고, 유효한 292건의 응답을 구조방정식모형을 이용하여 분석하였다. 분석결과개방형혁신의 두 가지 요인인 지식탐색의 폭과 깊이는 경영성과에 직접적인 영향을 미치지 않는 것으로 나타났다. 하지만 비즈니스모델 혁신은 경영성과에 직접적인 영향을 주었으며, 개방형혁신은 비즈니스모델 혁신을 매개로경영성과에 유의한 영향을 주는 것으로 나타났다. 즉, 이는 개방형혁신이 비즈니스모델 혁신을 매개로 경영성과에간접적인 영향을 주고 있음을 의미하며, 동시에 개방형혁신의 요인들이 비즈니스모델 혁신의 선행요인 중 하나로작용함을 시사한다. 이러한 결과는 개방형혁신을 도입하려는 기업들과 학자들에게 유용한 시사점을 제공할 것으로기대된다. 끝으로 본 연구의 한계점과 향후 연구방향을 제시하였다. Although open innovation is spreading, some research results suggest that it does not directly affect business performance. This study empirically analyzed the mediating role of business model innovation in the process of open innovation influencing business performance. To this end, a survey was conducted targeting domestic manufacturing companies, and 292 valid responses were analyzed using a structural equation model. As a result of the analysis, it was found that the breadth and depth of knowledge search, two factors of open innovation, do not directly affect business performance. However, it was found that business model innovation had a direct impact on business performance, and open innovation had a significant impact on business performance through business model innovation. These results mean that open innovation has an indirect effect on business performance through the mediating effect of business model innovation, and prove that two open innovation factors act as one of the antecedents of business model innovation. The significance of the results of this study is as follows. First, by demonstrating that open innovation has a positive effect on business model innovation, it was identified that it is a leading factor. By revealing that open innovation affects business model innovation, it is possible to give significant implications for companies to promote business model innovation. Second, it can also be meaningful to verify the measurement method of business model innovation, which is still lacking in a clear definition. In other words, it was confirmed that business model innovation, measured based on the three dimensions of business model innovation, value proposition, value creation, and value capture, had a positive effect on management performance. Third, it was demonstrated that business model innovation plays a perfect mediating role between open innovation and management performance. This proves that open innovation activities alone are not enough to improve management performance and that additional value creation activities such as business model innovation are necessary. Fourth, some of the preceding studies argued that open innovation does not affect business performance. Regarding this controversy, this study identified the interaction between open innovation and management performance through empirical analysis. These results are expected to provide useful implications for scholars and companies seeking to introduce open innovation, and in particular, can provide important implications for strengthening the competitiveness of domestic manufacturing companies with a high proportion of SMEs. At the last part, the limitations of this study and future research directions were discussed.

소상공인의 창업가특성과 시장특성이 디지털 리터러시를 매개로 사업성과에 미치는 영향

신지민,강희경 한국벤처창업학회 2021 벤처창업연구 Vol.16 No.5

Currently, small business owners are facing a situation where it is difficult to run their business in the existing way due to the spread of digital technology and the prolonged COVID-19. As a necessary competency for them, this study focused on digital literacy and examined the relationship between digital literacy and individual and market characteristics, business performance of small business owners. The specific research purpose is to examine the effect of entrepreneurial characteristics, which are individual factors, and market characteristics, which are environmental factors, on business performance and the mediating effect of digital literacy. In previous studies, various factors explaining the business performance of small business owners were reviewed, and innovation and self-determination, which are entrepreneurial characteristics of small business owners, and market competition and growth were derived as independent variables, and financial and non-financial performance were set as dependent variables. The hypothesis was established as digital literacy was expected to play a role in mediating the relationship between independent and dependent variables. For empirical research, a survey was conducted on small business owners across the country, and the analysis results are summarized as follows. It was found that the innovation and self-determination of small business owners had a positive (+) significant effect on financial and non-financial performance. In addition, it was confirmed that the degree of competition in the market had no significant effect on financial and non-financial performance, and that the growth of the market had a significant positive (+) effect on financial and non-financial performance. In the case of the mediating effect of digital literacy, it was confirmed that innovation had a partial mediating effect on non-financial performance, and digital literacy had a complete mediating effect on the effect of market competition on financial and non-financial performance. Finally, it was confirmed that digital literacy has a partial mediating effect on the effect of market growth on non-financial performance. Looking at the results, it can be seen that the entrepreneurial characteristics of small business owners, which correspond to innovation and self-determination, directly act as a factor to increase business performance, and market characteristics indirectly increase digital literacy to achieve results. Based on the above research results, the implications and limitations of the study and future research directions were presented together. 본 연구는 국내 소상공인의 사업성과에 영향을 미치는 요인 중 개인 요인인 창업가 특성과 환경요인인 시장특성이 사업성과에 미치는 영향과 디지털 리터러시의 매개효과를 밝히는 것을 목적으로 한다. 현재 소상공인은 디지털 기술의 확산과 코로나 19의 장기화로 인해 기존의 방식으로 사업을 영위해 나가기 어려운 상황에 직면해 있다. 이들에게 필요한 역량의 하나로 본 연구에서는 디지털 리터러시에 주목하였으며, 디지털 리터러시가 소상공인 개인·시장의 특성, 사업성과와 어떠한 관계에 있는지 살펴보았다. 선행연구에서 소상공인의 사업성과를 설명하는 다양한 요인을 검토하였으며 소상공인의 창업가특성인 혁신성과 자기결정성, 시장특성인 시장의 경쟁정도와 성장성을 독립변수로 도출하고 재무적 성과와 비재무적 성과를 종속변수로 설정하였다. 디지털 리터러시는 독립변수와 종속변수 간의 관계를 매개하는 역할을 할 것으로 보고 가설을 설정하였다. 실증연구를 위해 전국의 소상공인을 대상으로 설문조사를 실시하였고 분석결과를 정리하면 다음과 같다. 소상공인의 혁신성과 자기결정성은 재무적 성과와 비재무적 성과에 정(+)의 유의한 영향을 미치는 것으로 나타났다. 또한 시장의 경쟁정도는 재무적·비재무적 성과에 유의한 영향이 없으며 시장의 성장성은 재무적 성과와 비재무적 성과에 유의한 정(+)의 영향이 있음을 확인하였다. 디지털 리터러시의 매개효과의 경우, 혁신성이 비재무적 성과에 미치는 영향에 대해 부분매개효과가 있으며 시장의 경쟁정도가 재무적 성과와 비재무적 성과에 미치는 영향에 대하여 디지털 리터러시는 완전매개효과가 있음을 확인하였다. 마지막으로 성장성이 비재무적 성과에 미치는 영향에 대하여 디지털 리터러시는 부분매개효과가 있음을 확인하였다. 결과를 살펴보면, 혁신성과 자기결정성에 해당하는 소상공인의 창업가 특성은 직접적으로 사업성과를 높이는 요인으로 작용하며, 시장특성은 간접적으로 디지털 리터러시를 높여서 성과를 올리는 효과가 있음을 알 수 있다. 이상의 연구결과를 토대로 연구의 시사점과 한계점, 그리고 향후 연구방향을 함께 제시하였다.

경쟁전략 및 경영혁신과 경영성과와의 관련성에 관한 연구

이상식,김복구 대한경영학회 2003 大韓經營學會誌 Vol.16 No.2

Management adopts a variety of innovative techniques to create competitive advantages in the market. To do this, management should tie the business innovation to competitive strategies. It is important to study both the direct impact of competitive strategies, and business innovation on the corporate performance, and the indirect effects of those on the corporate performance through the effective competitive strategies. Few of the previous studies analyzed the interactions among competitive strategies and business innovation to improve corporate performance. The purpose of this study is to analyze the effects of competitive strategies, and business innovation on the corporate performance. Research hypotheses were set to test the effects of competitive strategies, and business innovation on both financial and nonfinancial performance of business organizations. Data were collected from the manufacturing companies and a path analysis method was used to statistically test research hypotheses. The results showed, first, that competitive strategies had direct effects on corporate performance. This implies that planning and executing an effective strategy could help improve corporate performance. Second, the competitive strategies were also shown to have significant relationships with innovation. Hence, it is important to introduce innovative techniques which would effectively execute competitive strategies. * Professor, Dept. of Business Administration, Donghae University ** Professor, Dept. of Tax & Accounting, Yong-In Songdam college Third, innovation was shown to have direct effects on corporate performance Management adopts a variety of innovative techniques to create competitive advantages in the market. To do this, management should tie the business innovation to competitive strategies. It is important to study both the direct impact of competitive strategies, and business innovation on the corporate performance, and the indirect effects of those on the corporate performance through the effective competitive strategies. Few of the previous studies analyzed the interactions among competitive strategies and business innovation to improve corporate performance. The purpose of this study is to analyze the effects of competitive strategies, and business innovation on the corporate performance. Research hypotheses were set to test the effects of competitive strategies, and business innovation on both financial and nonfinancial performance of business organizations. Data were collected from the manufacturing companies and a path analysis method was used to statistically test research hypotheses. The results showed, first, that competitive strategies had direct effects on corporate performance. This implies that planning and executing an effective strategy could help improve corporate performance. Second, the competitive strategies were also shown to have significant relationships with innovation. Hence, it is important to introduce innovative techniques which would effectively execute competitive strategies. * Professor, Dept. of Business Administration, Donghae University ** Professor, Dept. of Tax & Accounting, Yong-In Songdam college Third, innovation was shown to have direct effects on corporate performance

벤처기업 창업가의 특성과 경영전략이 경영성과에 미치는 영향

한규동 한국벤처창업학회 2019 벤처창업연구 Vol.14 No.6

This paper empirically analyzed the relationship between the characteristics of venture business founders and management performance, setting the management strategy as a parameter to provide a suggestion for the survival and development of venture companies that play an important role in the national economy and job creation. Previous studies in Korea have analyzed the relationship between the characteristics of business founders, management strategies and management performance in a single dimension. This paper, however, explained the business performance of a company from a multi-dimensional perspective while setting the characteristics of business founders as independent variables and setting the business strategy of the enterprise as a parameter. The first result of the analysis shows that the characteristics of venture business founders have a positive effect on business performance. In particular, among the characteristics of venture business founders, a progressive spirit has had the greatest impact on business performance. On the other hand, the influence of risk sensitivity was very weak. Second, the characteristics of venture business founders were found to have a positive effect on business strategy. In particular, innovation was an important variable that affected the technological innovation differentiation strategy, and a progressive spirit was the most influential factor in the marketing differentiation strategy. Third, management strategies of venture firms were found to have a positive effect on business performance. In particular, the technology innovation differentiation strategy has a greater impact on business performance than the marketing differentiation strategy. Fourth, it was revealed that management strategy partially has a mediated effect on the relationship between the characteristics of venture business founders and management performance. In other words, it was found that the characteristics of the founders have a direct impact on business performance but if it is linked to management strategy it has an indirect effect on business performance. The results of this study show that business performance improves when venture business founders' personal characteristics and the firms’ management strategy are combined. 본 연구에서는 국가경제와 일자리 창출에 중요한 역할을 수행하고 있는 벤처기업의 생존 및 발전에 시사점을 제시하고자 벤처기업 창업가의 특성과 경영성과와의 관계에 경영전략을 매개변수로 하여 실증분석을 하였다. 기존의 국내 선행연구들이 창업가의 특성과 경영전략을 경영성과에 대한 동일한 단일차원의 함수관계로 분석하는데서 벗어나서, 창업가의 특성을 독립변수로, 기업차원의 경영전략을 매개변수로 하여 다차원적인 관점에서 기업의 경영성과를 설명하려고 하였다. 분석결과는 첫째, 벤처 창업가의 특성은 경영성과에 정(+)의 영향을 미치는 것으로 나타났다. 특히, 창업가의 특성 중에서도 진취성이 경영성과에 미치는 영향력이 가장 큰 변수로 확인되었다. 반면, 위험감수성은 그 영향력이 상대적으로 매우 미미한 수준으로 분석되었다. 둘째, 벤처 창업가의 특성은 경영전략에 정(+)의 영향을 미치는 것으로 나타났다. 특히, 창업가 특성 중에서 혁신성은 기술혁신 차별화 전략에, 진취성은 마케팅 차별화 전략에 가장 큰 영향을 주는 중요한 변수로 분석되었다. 셋째, 벤처기업의 경영전략은 경영성과에 정(+)의 영향을 미치는 것으로 나타났다. 특히, 경영전략 중에서도 기술혁신 차별화전략이 마케팅 차별화 전략에 비해 경영성과에 미치는 영향력이 큰 것으로 분석되었다. 넷째, 벤처 창업가의 특성과 경영성과와의 관계에서 경영전략은 부분 매개효과가 있는 것으로 나타났다. 즉, 창업가의 특성은 경영성과에 직접적인 영향을 미치기도 하지만 경영전략과 매개되어 경영성과에 간접적인 영향을 미치는 것으로 밝혀졌다. 이런 연구결과는 벤처기업 창업가의 개인적인 특성과 기업차원의 경영전략이 연계되었을 때 더 극대화된 경영성과를 이룰 수 있다는 것을 시사해준다.

특허경영이 신사업 개발 성과에 미치는 영향에 관한 연구: 본 논문은 2017 본 연구자 석사학위 논문인 “특허활동이 신제품 개발성과에 미치는 영향에 관한 연구-융합 전문가 협력을 중심으로” 를 인용해서 작성한 것임 융합 전문가 협동의 매개효과 중심으로

정운섭,하규수 한국벤처창업학회 2019 벤처창업연구 Vol.14 No.4

This study is a study on the effect of patent management on the performance of new business development, focusing on fusion expert collaboration. In the past, most studies on patent management have been influenced by the quantitative patent index on the business performance. Therefore, research on the effect of patent management on the performance of new business development through the cooperation of fusion experts was very insufficient. Therefore, this study examined the influence of existing patent management on the performance of new business development and the causal relationship between the influence of patent management on new business development performance, focusing on fusion expert collaboration. The results of the hypothesis empirical analysis are as follows. First, patent management showed positive (+) influence on convergence expert cooperation. Patents management has a positive effect on fostering convergence specialists and utilizing convergence experts. Second, patent management has a positive effect on new business development performance. Patent management has a positive effect on the success of the business, the achievement of target sales, the development of new markets, the development of new technologies, and the degree of reflection of customer requirements. Third, patent management mediated by convergence expert cooperation has a negative effect on financial aptitude among new business development outcomes. The results of this study are as follows. First, it is concluded that patent management through mediation of convergence expert cooperation has a positive effect on non - financial performance of new business development performance. Financial performance includes business success and achievement of target sales. Non-financial performance includes new technology development and new market development. Therefore, in order to continuously generate business performance of domestic convergence new business development companies, it suggests that we should make efforts to be linked with new business development performance through revitalization of patent management centered on convergence expert cooperation that has positive (+) influence. 본 연구는 융합전문가 협동을 중심으로 특허경영이 신사업 개발 성과에 미치는 영향에 대한 연구이다. 기존의 연구는 특허경영에 관해 정량적인 특허지표를 통해 사업성과에 미치는 영향을 파악하는 것이 대부분이어서 특허 경영이 융합전문가 협동을 통해 신사업 개발 성과에 미치는 영향에 대한 연구가 매우 미흡한 실정이었다. 따라서 본 연구를 통해 기존의 특허 경영이 신사업 개발 성과에 미치는 영향과 융합 전문가 협동을 중심으로 특허경영이 신사업 개발성과에 미치는 영향의 인과관계를 살펴보았으며, 가설 실증분석 검증 결과는 다음과 같다. 첫째, 특허경영은 매개변수인 융합 전문가 협동에 정(+)의 영향을 미치는 것으로 나타났다. 특허경영은 융합 전문가 육성, 융합전문가 활용에 정(+)의 영향을 미치는 것으로 나타났다. 둘째, 특허경영은 신사업 개발 성과에 정(+)의 영향을 미치는 것으로 나타났다. 특허경영은 사업의 성공 여부, 목표 매출액 달성 여부, 새로운 시장 개척, 새로운 기술의 개발, 고객 요구사항의 반영정도에 정(+)의 영향을 미치는 것으로 나타났다. 셋째, 융합 전문가 협동을 매개로 한 특허경영은 신사업 개발 성과 중 재무적성과에 부(-)의 영향을 미치는 것으로 나타났다. 융합 전문가 협동을 매개로 한 특허경영은 신사업 개발 성과 중 비 재무적성과에 정(+)의 영향을 미치는 것으로 나타났다. 재무적 성과로는 사업 성공 여부, 목표 매출액 달성 여부이며 ,비 재무적 성과로는 새로운 기술 개발, 새로운 시장 개척 등이다. 따라서 국내 융합 신사업 개발 기업들의 지속적인 경영성과 창출을 위해서는 정(+)의 영향이 확인된 융합 전문가 협동을 중심으로 새로운 기술 개발과 새로운 시장 개척을 통하여 신사업 개발성과로 연계될 수 있도록 힘써야 함을 시사점으로 제시하고 있다.

SCM 활동이 역량과 협력 그리고 경영성과에 미치는 영향

최수호 아시아.유럽미래학회 2023 유라시아연구 Vol.20 No.1

SCM is intended to reduce uncertainty in the business environment related to the supply chain. SCM is necessary to efficiently manage and reduce costs incurred in the supply chain, such as logistics costs. SCM is meaningful in supplying products and services that can satisfy the needs of end consumers at a minimum cost. SCM refers to all the processes of organizing the connections formed to provide the desired product or service to achieve maximum performance with resources. Supply Chain refers to the process of connecting supply activities such as consumers-retailers-wholesalers-manufacturers-parts and raw material suppliers. Supply Chain Management is to reduce uncertainty in the business environment related to the supply chain. In addition, SCM is necessary to efficiently manage and reduce costs incurred in the supply chain, such as logistics costs. The business functions of SCM are as follows. First, it is a function that determines the transportation process as a supply chain function that determines the service and cost structure. Second, in SCM, planning is an important function, and it is determined in logistics transportation and warehouse management personnel allocation planning tasks. Third, the goal of SCM is to efficiently achieve quality, cost, delivery, and safety, which belong to the execution task. Fourth, SCM can continuously improve while setting and evaluating key performance indicators. This research purpose is to inspect the force of SCM activities on competence, cooperation and business performance. To this end, a survey was conducted targeting employees of domestic companies where SCM activities are taking place. In this study, SCM Activities, Competency, Cooperation, and Business Performance were selected as four variables by referring to previous studies. Based on this, four research hypotheses were composed as “SCM Activities ⇒ Competency, Activities ⇒ Cooperation, Competency ⇒ Business Performance, Cooperation ⇒ Business Performance”. The survey was conducted on a Likert 5-point scale for each item, and reliability, importance, validity, and correlation analysis were verified. In this study, SPSS 23.0 was used for this analysis. A company's SCM activities are expected to ultimately lead to business performance. As a research result, it was detected that the independent variable SCM activities had a significant effect on the parameters competency and cooperation. Competency appeared significantly in the independent variable business performance. However, Cooperation was found to be insignificant to business performance. Competency and cooperation will improve in companies with active SCM activities. As a result of the empirical analysis, the following items should be considered in order to improve SCM activities. We share costs and profits with our business partners. We jointly manage our business partners and distribution networks. We share technical information and training with business partners. We utilize the knowledge and information we obtain from trading companies in a variety of ways. In order to improve management performance, which is the purpose of this study, the following two items should be considered. Profitability is improving due to trading companies. Sales are increasing due to trading companies. And SCM activities are ultimately expected to have a favorable impact on business performance.

펫(Pet) 창업자의 개인적 특성 및 창업과정 특성이 창업성과에 미치는 영향에 관한 실증연구

Yang, Dong-Woo,Kim, Jung-Yeon 한국벤처창업학회 2008 한국벤처창업학회 학술대회 Vol.2008 No.11

본 연구에서는 동물병원 창업을 중심으로 국내 기존 펫(pet) 창업자의 특성이 창업성공에 미치는 영향을 평가해보고자 하였다. 이를 위해 동물병원 창업자의 배경적 특성과 심리적 특성, 그리고 창업준비과정 특성, 동물병원 서비스요인 특성들이 창업성공 요인, 즉 창업성과에 미치는 영향을 재무적 성과 및 비재무적 성과에 미치는 영향을 분석하였다. 이를 위해 서울 경기 지역 동물병원 150곳에 대하여 설문을 통한 조사연구를 수행하였으며 다음과 같은 주요 결과를 도출하였다. 우선, 창업성과 요인 중 재무적 성과에 대한 연구모형의 분석 결과, 창업자의 배경특성변인 중 학력 요인은 동물병원의 재무적 성과에 부정적인 영향력을 미치며, 창업자의 심리특성 중 통제위치 요인이, 창업준비과정 변인 중에서는 자금조달 요인이 전체적인 재무적 성과에 긍정적인 영향력을 미치는 것으로 나타났다. 또한, 창업성과 요인 중 비재무적 성과에 대한 연구모형의 분석 결과, 창업자의 창업준비과정 변인 중 위험감수성향, 서비스품질 중 무형서비스품질이 비재무적 성과에 긍정적인 영향력을 미치는 것으로 나타났다. In this study, the effects of the founder's characteristics on venture's business success factors for pet business was investigated focused on the pet hospitals. The effects of the founder's background and psychological characteristics, the business start-up preparing procedure characteristics, and service factor characteristics for customers on the business performance was analyzed by classifying it into financial business performance and non-financial business performance for the he pet hospitals. The questionnaire survey for 150 pet hospitals located in Seoul and Gyunggi-do area was performed, and the main conclusions was drawn as follows. First, as a result of research model analysis for financial business performance among the business performance, it was analyzed that the founder's academic background factor among the founder's background factors had a statistically significantly negative Influence on the financial business performance, on the contrary, the control locus factor among the founder's psychological factors, and the financing factor among the business start-up preparing procedure factors had a statistically significantly positive influence on the financial business performance. Second, as a result of research model analysis for non-financial business performance among the business performance, it was analyzed that the danger acceptance propensity factor among the business start-up preparing procedure factors and the intangible service quality factor among the service quality factors had a statistically significantly positive influence on the non-financial business performance.

소상공인의 경영전략계획과 경영성과간의 인과관계 분석

신승만 ( Seung Mang Shin ),이성준 ( Sung Joon Lee ),노화봉 ( Hwa Bong Noh ) 한국유통경영학회(구 한국유통정보학회) 2015 유통정보학회지 Vol.18 No.6

Purpose: The study aimed to provide an understanding of how business strategic planning affected the business performance of small businesses. To achieve this aim, the study examined what type of mediating role opportunity exploration and resource exploitation played in the relationship between business strategic planning and business performance. Research design, data, and methodology: The study drew out a total of 14 variables from preceding research. Furthermore, it conducted a survey targeting 153 domestic small business founders for data collection. SMartPLS 2.0 was chosen among PLS analysis software and used for statistical analysis of the research model based on the collected data. Results: Empirical analysis revealed that, in order for business strategic planning to affect the business performance of small businesses, the process of actively exploiting resources currently possessed played an important mediating role. Also, focus on exploration into new business opportunities was not directly linked to performance improvement. However this result does not mean that exploration into new business opportunities were unrelated to business performance. Conclusions: The study confirmed that business strategic planning affected business performance through the process of resource exploitation. Therefore, from the viewpoint of the small businesses, the special role of business strategy is to kick-start the recognition toward the need for resource development, such as human resource investment and differentiated marketing programs, which can contribute to short and long-term performance.

성과지표적합성이 경영혁신과 경영성과의 관계에 미치는 영향

오계영,박종태,이충섭 경남대학교 산업경영연구소 2014 지역산업연구 Vol.37 No.2

This study analyzes empirically the effect of performance index suitability on the relationship between business innovation and performance. According to study results, performance index suitability shows moderating and mediating effects on the relationship of business innovation and performance. The moderating effect of performance index suitability reveals that firms can increase business performance more by strategic usage of performance index even with the same level of business innovation. On the other hand, the mediating effect of performance index suitability means that firms can increase business performance additionally through strategic usage of performance index. Therefore, in order to increase business performance firms using management innovation techniques need to emphasize and strategically control critical attributes of strategy connection, communication promotion and compensation connection in operation of performance control system. 본 연구는 성과지표적합성이 경영혁신과 경영성과의 관계에 미치는 영향을 실증적으로 분석하였다. 연구결과에 따르면 성과지표적합성은 경영혁신과 경영성과의 관계에 대하여 조절효과와 매개효과를 나타내는 것으로 분석되었다. 성과지표적합성의 조절효과는 동일한 경영혁신기법을 사용하는 경우에도 성과관리시스템을 전략적인 목적으로 더 많이 이용하는 기업의 경영성과는 상대적으로 더 높아진다는 것을 의미한다. 성과지표적합성의 매개효과는 경영혁신기법을 도입한 기업이 성과지표적합성을 통하여 추가적으로 경영성과를 향상시킬 수 있다는 것을 나타낸다. 이에 따라 경영혁신기법을 도입한 기업은 경영성과의 향상을 위하여 성과지표적합성의 핵심적인 속성인전략연계성과 커뮤니케이션 촉진도 및 보상연계성을 강화시키고 전략적으로 관리할 필요가 있다.