R&D 투자와 경영 성과간의 상관 관계에 관한 연구 : 중소 전자부품 제조업체를 중심으로 = A study on the correlation between R&D investment and the business performancd : small enterprise focus on electronic component company

국문 초록 (Abstract)

최근 글로벌 경제 위기가 심화되고 그 기간이 길어짐에 따라 기업은 살아남기 위한 끝없는 투쟁을 벌여나가고 있다. 무한 경쟁시대에 접어들은 국내 기업들 역시 시장경쟁에서 살아남기 위해서는 다른 기업과는 다른 특별한 무기를 갖추기 위해 끊임없는 연구개발과, 공정혁신, 신개념의 제품 개발, 신 시장 개척 등을 수행하여야 만 한다. 그러나 기존 선행연구들은 연구개발 투자의 효과를 분석함에 있어 대기업이나 코스닥에 상장된 기업들만을 대상으로 분석함으로서 우리나라 기업의 99.9%를 차지하고 있는 대다수의 중소기업에 대해서는 연구개발 투자와 경영성과간의 상관관계를 제시하지 못하는 한계를 갖고 있다.
이에 본 연구는 우리나라 기업의 99.9%를 차지하고 있는 중소기업 중 전자부품 제조업에 속한 기업들의 연구개발 투자와 경영성과간의 상관관계에 대하여 실증분석을 실시하였다. 연구의 실증분석을 위해 매년 교육과학기술부에서 실시하는 ‘연구개발활동조사’ 자료를 활용하여 2008년부터 2011년까지 전자부품 제조업에 속하는 2,376개사를 표본으로 분석을 하였다.
종속변수로는 경영성과의 대리지표로 매출액과 자본금을 사용하였으며, 독립변수로는 연구원 수와 연구개발 투자비를 사용하였다.
분석결과 대다수의 선행연구들과는 다른 결과를 얻을 수 있었다. 첫째, 연구원 수가 많을수록 매출액 및 자본금이 늘어나는 등 경영성과가 더욱 좋아질 것이라는 예상과 달리 상관관계가 없는 것으로 분석되었으며 둘째, 연구개발비 역시 매출액 및 자본금 등 경영성과와 상관관계가 없는 것으로 분석하였다.
결국, 전자부품 제조업에 속한 중소기업들의 경영성과를 위해서는 연구개발 활동보다 시장 환경 등 변수에 대응할 수 있는 능력을 키워야만 할 것이다.

목차 (Table of Contents)

• 제1장 서론 ··································································· 1
• 제1절 연구의 배경 ························································· 1
• 제2절 연구의 방법 및 구성 ················································ 4
• 제2장 이론적 고찰 ·························································· 5
• 제1절 연구개발 활동 ······················································· 5
• 제2절 연구개발 활동과 경영성과 ········································· 10
• 1. 연구개발 활동의 포괄적 정의 ········································ 10
• 2. 연구개발비의 정의 ···················································· 13
• 3. 연구개발비의 범위 ···················································· 17
• 4. 연구개발관계종사자 ··················································· 21
• 5. 경영성과의 정의 ······················································ 22
• 6. 연구개발투자와 경영성과의 관계 ···································· 25
• 제3장 연구방법 ···························································· 30
• 제1절 연구모형 및 분석방법 ············································· 30
• 제2절 가설의 설정 ························································ 31
• 제3절 표본설정 및 자료조사 ············································· 32
• 1. 중소기업의 정의 ······················································ 32
• 2. 중소기업의 의의와 역할 ·············································· 34
• 3. 중소기업의 기술개발활동 ············································· 37
• 제4장 실증분석 결과 ······················································ 41
• 제1절 기술통계분석 ······················································· 41
• 제2절 가설 검증 ·························································· 45
• 1. 매출액과 연구개발활동의 상관관계 ·································· 45
• 2. 자본금과 연구개발활동의 상관관계 ·································· 47
• 제5장 결론 및 연구의 한계 ·············································· 51
• 참고문헌 ····································································· 56