신제품개발전략과 보상제도가 신제품개발성과에 미치는 영향 = The Effect of the Attributes of New Product Development Strategy and Compensation Systems on New Product Development Performance

국문 초록 (Abstract)

본 연구는 최근의 그 중요성이 증대되고 있는 신제품개발과 관련하여 신제품 개발전략과 신제품 개발과 관련한 관리통제시스템의 일환으로 신제품개발 관리자에 대한 보상시스템이 기업의 신제품개발 성과에 어떻게 영향을 미치는 지에 관한 연구이다.본 연구의 결과에 따르면, 고객중심전략을 사용하는 기업은 원가전략을 사용하는 기업에 비해 신제품개발 관리자에 대한 보상시 변동급의 비율이 높은 것으로 나타났다. 또한, 보상시 변동급의 비율이 높을수록 신제품개발 성과가 높게 나타났다. 마지막으로, 보상시 변동급의 비율은 부분적으로 신제품개발 전략과 신제품개발성과 사이에 매개변수의 역할을 수행하는 것으로 나타났다.

다국어 초록 (Multilingual Abstract)

New product development has changed significantly over the last decade and management control systems have played an important role in this transformation. This study investigates the relationship between new product development strategy and compensation system. It also explores whether these systems help or hinder new product development performance. It also looks for a contingency relationship between new product development performance(the outcome variable) and the match between new product development strategy and compensation system.The summary of the study results is as follows.First, results support the relevance of new product development strategy to explain the design of compensation systems. Performance-based pay is used more intensively by companies that adopt a customer-focused strategy.Second, this study found that new product development performance improves with an increase in use of performance-based pay.Finally, more intense use of performance-based pay for products following a customer- focused strategy(as hypothesis H3-2 predicted) has a positive impact on performance.

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