DEA를 활용한 국내 시각디자인 기업의 경영효율성 분석 = Performance Evaluation of Korean Visual Design Companies Using DEA

국문 초록 (Abstract)

국내 시각디자인 기업은 중소기업 위주이고 디자인 활용 대기업은 있으나 대표적인 전문 기업이 없고 타 산업에 비해 규모가 영세하다. 디자인 산업의 문제점으로는 수요부족·영세성·과다경쟁 등의 문제가 있지만 매출액 산업규모가 연 평균 10%로 성장해 왔고 전문회사 수도 꾸준히 증가하고 있다.
본 연구는 시각디자인업을 중심으로 DEA 분석을 활용하여 경영효율성을 파악함으로써 시각디자인 기업들이 효율적으로 운영되고 있는지 현황을 파악하고, DEA의 경영효율성과 기업들의 재무비율을 활용하여 재무상태와 경영성과를 파악함으로써 산업의 문제점에 대한 해결방안과 성장의 방향을 제시하는 데 목적을 둔다.
분석 대상으로는 2019년도 매출액이 10억 이상인 중소기업 36개가 사용되었고, DEA 투입변수로는 총자산과 인건비가 포함된 판관비를 사용하고 산출변수로는 매출액과 당기순이익을 사용하였다.
DEA 분석결과로 CCR 모형에서 전체 평균은 0.52로 4개의 기업이 효율적인 것으로 나타났고, BCC모형에서는 전체 평균 0.88로 13개의 기업이 효율적인 것으로 나타났다. 또한, SE 모형에서 비효율의 원인은 규모적 문제로 나타났고, 규모의 경제성에서는 ‘IRS’를 가진 DMU가 가장 많은 것으로 나타났다.
재무상태와 경영성과를 파악하고자 진행한 타 산업과의 재무비율 비교에서는 안정성 비율을 제외한 성장성, 유동성, 활동성, 수익성 비율에서 긍정적인 값을 가지고 있는 것으로 나타났고, DEA 분석결과에 따라 효율적인 집단과 비효율적인 집단으로 구분하여 질적 비교하였을 때는 유동성 비율을 제외한 성장성, 안정성, 활동성, 수익성 비율에서 효율적인 집단이 좋은 평균값을 가지는 것으로 나타나 DEA 분석결과와 비교적 일치하는 것으로 나타났다.
시각디자인 기업들의 비효율성은 규모적 문제로 영세성·과다경쟁 문제점과 관련이 있다고 볼 수 있고 효율성을 높이면 재무상태와 경영성과를 평가하는 재무비율도 좋아질 것이라고 판단된다. 본 연구는 성장 전망성이 있는 디자인 산업 중 시각디자인 중소기업을 대상으로 DEA 분석을 실시하였고 경영효율성 파악과 산업의 문제점에 대한 해결방안 및 성장에 대한 방향을 제시한 데 의의를 가진다.

다국어 초록 (Multilingual Abstract)

This research uses DEA analysis, focusing on the Visual Communication Design companies to Performance evaluation, and it aims to present solutions to companies problems and directions for growth by grasping the financial position and business performance by utilizing DEA's result and corporate financial ratios.
For the analysis, 36 SMEs with sales of over 1 billion won in 2019 were selected, while total assets and sales management costs were used for the DEA's inputs variables and sales and net profit were used for the output variables. As a result of DEA analysis, in the CCR model, indicating that 4 companies were efficient, and in the BCC model, indicating that 13 companies were efficient, and In the comparison of financial ratios and it was found to be relatively consistent with the DEA analysis results.
The inefficiency of visual design companies can be related to small businesses and over-competition problems due to scale problems, and if efficiency is increased, the financial ratio that evaluates financial status and management performance is expected to improve.
This research is meaningful to conduct DEA analysis for Visual Communication Design companies, to provide solutions to industrial problems and directions for growth.

목차 (Table of Contents)

• I. 서 론 ······························································································································1
• 1. 연구의 배경 및 필요성 ·····························································································1
• 2. 연구의 목적 ·················································································································3
• II. 이론적 고찰 ···············································································································4
• 1. 디자인산업 정의 ·········································································································4
• 2. DEA (Data Envelopment Analysis) 분석 ·····································································4
• 3. 재무비율 분석(Financial Ratio Analysis) ·································································8
• 4. 기존연구 ·····················································································································10
• III. 연구 방법 ··················································································································13
• 1. 연구 절차 ···················································································································13
• 2. 데이터 수집 ···············································································································13
• 3. 변수 선정 ···················································································································14
• 4. 기술통계량 ·················································································································16
• IV. 효율성 분석결과 및 고찰 ······················································································18
• 1. DEA 효율성 분석결과 ·······························································································18
• 2. 벤치마킹 ······················································································································22
• 3. 재무비율 분석 및 비교 ···························································································27
• 4. 분석 및 고찰 ·············································································································32
• V. 결 론 ···························································································································34
• 참고문헌 ··························································································································36
• 영문초록(Abstract) ·········································································································39
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