부가가치 창출에 따른 스포츠산업 융자지원 기업성과 분석 = The Performance Analysis of Sports Industry Financing Based on Creating Value Added

다국어 초록 (Multilingual Abstract)

The purpose of this research is to look for achievement of sports industry’s financing in point of corporation’s value added and also look for applicability of value added as a performance evaluation index. Value added means total output of corporation exclusive of raw material and all other expenses needed from production. Object of this research is that 22 corporations which received sports industry financing from Korea Sports Promotion Foundation between 2013 and 2015. Method of this research is to calculate and total up composition of value added such as business profit, personnel, interest expense, tax & dues, depreciation cost, and rent and compared on a year-on-year basis. Result of this research as follows. First, value added either was increased or decreased after financing. Second, we can find charging structure of corporation’s financing by analyzing component of value added. Third, we need to bring up the necessity of the measurement of value added by applying positively as a corporation’s actual performance evaluation method.

참고문헌 (Reference)

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