광주 .전남 중소기업의 패널별 재무적 특성에 관한 연구 = A Study on the Financial Properties in Panel data of Small and Medium Industries in Gwangu, Chonnam

다국어 초록 (Multilingual Abstract)

This research is for finding out financial affairs of small and medium enterprises in Gwangju, Chonnam Provinces and see if there are any differences from analyze financial ratio from different kind of companies and suggest to make better financial structure.
According to report, there are differences on financial ratio from different kind of companies and corporate companies were higher than self-employee companies on debt ratio, interest coverage ratio, static long-term suitability.
The self-employee(private)companies were higher than corporate companies on the ratio of operating profit to the net sales, the ratio of net profit to net sales, the turnover of net ratio from the ratio of total assets business profit. It shows that there were high efficiency.
These results show the significant difference on the accounting of an individual enterprise and incorporated enterprise.
Statistically, In the financial ratios of the type of business did not show significant results. The efficiency of capital is higher Wholesale and retail businesses corporation than high manufacturing business.
Private manufacturing companies on reliance of debt and ability to use the interest payments on debt is higher than Wholesale and retail businesses corporation.
On business might in financial ratio each year did not show similar results. A solid corporate have a high profit margin and a ability to cope with crisis situations and the ability to overcome.
Through the analysis of financial ratios such as the following four kinds of ways to improve the financial structure proposed.
First, It should enhance financial flexibility.
Second, It should create high rate of profit by sales as well as the cost reduction.
Third, It should enlarge equity capital. Fourth, It should improve the quality of loans.

목차 (Table of Contents)

• 제1장 서 론 1
• 제1절 연구의 목적 1
• 제2절 연구의 방법과 범위 2
• 제2장 이론적 배경 및 선행연구 3
• 제1절 중소기업의 의의와 특성 3
• 제2절 재무비율 분석 12
• 제3절 선행연구의 검토 14
• 제3장 실증분석 19
• 제1절 주요 재무비율 19
• 제2절 분석결과 및 해석 26
• 1) 표본의 선정 26
• 2) 실증분석 결과 27
• 제4장 결론 및 한계점 48
• [참고문헌] 51