경쟁압력과 이해관계자 압력이 중소기업의 환경경영활동에 미치는 영향

오주환 충북대학교 경영대학원 2013 국내석사

The purpose of this study is to identify external factors to make small and medium companies(SMEs) implement environmental management, and to examine characteristics and performances of their environmental management activities. For this objective, this study built a research model on environment management that is appropriate for SMEs, regarding the relationship of competitive challenges and stakeholder’s pressure -> willingness of chief executive officer of SMEs -> spreading environmental awareness, constructing internal environment system, and collaborating with external networks -> environmental performance -> firm’s performance. Based on this research, this study proposed 11 hypotheses. The empirical result of this study suggest the following implications. First, both competitive challenges and stakeholders' pressure are statistically important external factors that make CEOs of SMEs adopt environmental management activities. Second, it is revealed that spreading environmental awareness about environmental protection should be a priority rather than reorganizing internal systems or using external networks in SMEs. Finally, it is found that environmental performance of SMEs is closely linked to enhancing their corporate performance.

수주생산체제의 품질경영 과제와 대응방안 : K사 사례

김영진 충북대학교 경영대학원 2010 국내석사

일반적으로 수주생산방식(MTO : Make-To-Order)을 통해 생산되는 제품은 계획생산방식(MTS : Make-To-Stock)과는 다르게 고객이 요구하는 제품의 종류가 다양하고 양은 많지 않은 다품종 소량생산으로 제품의 반복성이 상대적으로 낮은 개별 프로젝트 성격을 지니고 있다. 경우에 따라서 수주생산 프로젝트의 진행과정에 사양변경이 일어나기도 하므로 표준화의 정도가 낮은 특성을 지니고 있다. 이와 같이 MTO체제에서는 기술적인 측면에서 다양한 고객 요구사양을 충족시킬 수 있어야 하므로 높은 수준의 품질경영이 전략적으로 중요시 되며, 실무차원에서도 여러 가지 과제들이 대두된다. 본 연구에서는 MTO환경에서 표출되는 품질경영 과제와 그 대응방안에 대한 검토를 위해 문헌연구방법과 병행하여, 실무담당자면접 및 사례연구방법을 활용하였다. 실무담당자들이 제기한 품질경영관련 주요 과제는 크게 3가지 사항으로 요약되었다. 첫째, 고객들이 주문한 제품에 대해 요구하는 신규 규격정보가 많고, 관련 기술문서도 다양하다는 점이 지적되었다. 둘째, 고객이 주문한 제품의 생산과정 또는 성능평가 과정을 확인하기 위하여 입회 및 참여하는 경우가 많다는 점이 강조되었다. 마지막으로, 제품 제작공정의 일부가 아웃소싱으로 충당되는 경우, 품질확보를 위하여 다수 외주 협력업체들을 효과적으로 관리하는 방안을 모색하는 과제가 중요시된다고 확인되었다. 이러한 실무적 품질경영 과제들에 대해 사례기업 K사에서 적용되고 있는 대응방안은 다음과 같다. 우선, 품질분임조 활동, 자주보전 활동 및 5S 활동과 같은 자주적인 개선 및 예방활동을 실시하여 조직구성원들의 품질에 대한 의식고취뿐만 아니라, 고객의 입회 및 참여 시 신뢰를 줄 수 있도록 현장관리체제를 유지하고 있다. 둘째, 다양한 규격정보 및 기술문서 관리를 위하여 ERP시스템과 같은 통합시스템을 구축하여 운용함으로써 정보의 일관성을 유지하고 관련 부서 간 정보공유의 원활화로 업무 효율성을 향상시키고 있다. 셋째, 품질경영시스템을 도입하여 품질관리 업무 프로세스 및 조직의 체계화를 이룰 수 있도록 한다. 넷째, 효과적인 아웃소싱 협력업체 관리를 통해 비용절감, 납기준수는 물론 우수한 품질 확보를 위해 노력을 경주하고 있다. 마지막으로 품질 패트롤 제도를 운영하여 지속적인 모니터링을 수행함으로써 협력업체 및 고객과의 원활한 유대관계를 형성하여 상생경영을 하고 있다. 이와 같은 방안들을 도입, 적용하여 K사는 수주생산 환경에서 효과적인 품질경영을 전개하여 가시적인 성과를 얻고 있다. 본 사례연구에서 서술한 사항들은 유사한 환경에서 경영활동을 수행하는 타 기업의 관리자들에게 유용한 실무적 지침으로 활용될 수 있을 것이다.

중소제조기업 구성원의 기업윤리인식이 직무태도에 미치는 영향 : 자긍심과 기업이미지의 매개효과를 중심으로

신은정 충북대학교 경영대학원 2016 국내석사

오랫동안 존속하고 성장하는 것은 모든 기업들의 바람이지만 급변하는 현대사회 속에서 이를 유지하는 것은 더욱 어려운 일이 되었다. 기업의 장수를 위한 방법으로는 여러 가지가 있겠지만 많은 사람들이 공감하고 언급하는 것 중 하나는 윤리경영을 실천하라는 것이다. 이윤을 추구하는 기업의 특성상 당장 눈에 보이지 않는 이익을 위해 투자 한다는 것은 쉽지 않다. 특히 기업의 규모가 작을수록 기업윤리에 대한 인식과 실천은 떨어질 수밖에 없을 것이다. 하지만 분명한 것은 기업윤리를 통해 경영성과를 이뤄냄으로써 지속적으로 성장하는 기업이 존재한다는 점이다. 많은 사람들이 윤리경영에 대한 필요성은 인식하지만 실제 실천에 있어서는 미흡한 현실에서 기업윤리를 인식하는 것으로도 직무태도에 영향을 미칠 수 있다는 가설을 설정하고 연구를 진행하였다. 본 연구의 결과를 요약하면 다음과 같다. 첫째, 기업윤리인식은 구성원의 자긍심과 기업이미지를 통해 직무태도에 유의한 정(+)의 영향을 미치는 것으로 나타났다. 둘째, 기업윤리인식이 직접적으로 직무태도에는 영향을 미치지 않는 것으로 나타났다. 즉 기업윤리인식과 직무태도와의 관계에서 자긍심과 기업이미지가 완전매개역할을 한다. 많은 선행연구에서 기업윤리와 직무만족, 조직몰입 간의 유의한 정(+)의 영향을 증명하였으나, 중소제조기업을 대상으로 한 본 연구에서는 직접적인 영향이 없는 것으로 나타났다. 기업윤리를 인식한다고 하더라도 다른 이유 때문에 직무만족과 조직몰입은 낮아질 수 있다. 인적자원관리가 그 무엇보다 중요한 중소제조기업을 대상으로 한 본 연구는 구성원들의 직무만족과 조직몰입을 높이기 위한 하나의 방법으로 윤리경영을 실천하라는 시사점을 제시하고 있다. 현실적 제약이 많이 따른다 할지라도 구성원들이 기업윤리를 인식하게 하는 것만으로도 중소기업의 경쟁력을 강화시킬 수 있다. 따라서 중소기업은 구성원의 자긍심과 기업이미지를 높일 수 있는 윤리경영 방법을 다양하게 개발하고 실천하여야 할 것이다. 또한 중소기업은 구성원의 자긍심과 그들이 느끼는 기업이미지에 관심을 기울일 필요가 있다. 그러한 자긍심과 기업이미지를 높이는 방향으로 윤리경영을 실천하는 것은 구성원의 직무태도에 긍정적 영향을 미치기 때문이다. It is a strong desire for enterprises to develop and last forever. But it is very hard to survive because of its rapid circumstances change. There are many ways to maintain enterprise work for a long time. Many people believe that one of them is 'ethical management'. However, enterprises would not want in invest to the invisible and abstract benefit because of its nature of pursuing profit. In small scale enterprises it becomes more hard work. Every CEO perceives to the necessity for ethical management but we hardly find the real case of 'ethical management'. In this study, it was hypothesized that employees' perceived business ethics affects their job attitude. The results of the study are as follows. First, perceived business ethics was found to affect positively the corporate image and self-esteem through the attitude of the members. Second, it showed that perceived business ethics does not affect the job attitude directly. That is, self-esteem and corporate image play a full mediating role in the relationship between perceived business ethics and job attitude. Many previous studies proved that perceived business ethics affected job attitude (job satisfaction and organizational commitment) positively. But in this study, it was not found. In spite of perceived business ethics, job satisfaction and organizational commitment can be lowered for other reasons. Human resource management is important to small and medium manufacturing enterprises. This study suggests that ethical management is needed to heighten job satisfaction and organizational commitment. Employees' perceived business ethics can enhance the competitiveness of small and medium enterprises. Therefore, small and medium enterprises should develop and practice the ways of ethics management variously to boost employees' self-esteem and corporate image. Also, small and medium enterprises need to pay attention to employees' self-esteem and corporate image felt by them. Ethical management implementation for heightening self-esteem and corporate image affects employees' job attitude positively.

영업순환주기와 경영자의 과신성향이 재량적 발생액에 미치는 영향

HU JUNXIA 충북대학교 경영대학원 2025 국내석사

This study examines the effect of the operating cycle on discretionary accruals and further investigates whether this relationship is strengthened by managerial overconfidence. Michalski(2016) argued that food and beverage processing companies tend to secure financial flexibility to prepare for future uncertainties because they have a full operating cycle. Additionally, Zang(2012) claimed that higher financial flexibility, i.e., lower financial constraints, enables firms to manage earnings more easily through accruals. * A thesis for the degree of Master of Science in February 2025. Accordingly, this study analyzes whether the operating cycle has a positive (+) relationship with discretionary accruals, focusing on domestic listed firms for the first hypothesis. Next, many prior studies have empirically shown that managerial overconfidence increases the level of discretionary accruals (Wei et al., 2005; KookJae Hwang and MyungKi Cha 2015; NaYoun Kim and KookJae Hwang 2020; SuIn Kim et al, 2020; Mingeun Seo 2022). Based on this, the study empirically investigates whether managerial overconfidence strengthens the positive (+) relationship between the operating cycle and discretionary accruals. To test the hypotheses, three measures of the dependent variable were utilized. First, discretionary accruals were measured using the modified Jones model by Dechow et al (1995), referred to as DA (Discretionary Accrual). Second, PADA (Performance-Adjusted Discretionary Accrual) was calculated using the performance-adjusted Jones model by Kothari et al. (2005). Third, PMDA (Performance-Matched Discretionary Accrual) was measured by comparing firms with similar ROA in the same year and industry and calculating the differences. The operating cycle, the main variable of interest, was measured by summing inventory holding periods and accounts receivable collection periods. Managerial overconfidence was measured using three methods: MOC1 defines managerial overconfidence when the residual value estimated by the model of Schrand and Zechman (2012) exceeds the industry-year median. MOC2 considers managerial overconfidence when the capital expenditure ratio exceeds the median. MOC3 defines managerial overconfidence when three or more of the following five criteria are met: overinvestment, capital expenditure ratio, debt ratio, issuance of preferred stock, and cash dividend distribution. The analysis period spanned from 2012 to 2022, focusing on firms listed on the Korea Exchange Main Board and KOSDAQ markets, resulting in a final sample of 17,983 firm-year observations. The empirical results, obtained after controlling for variables affecting the dependent variable, are as follows: First, the operating cycle positively (+) affects discretionary accruals significantly. Second, managerial overconfidence was found to amplify the positive (+) relationship between the operating cycle and discretionary accruals. Further analysis dividing the operating cycle into inventory holding periods and accounts receivable collection periods also showed a significant positive (+) effect on all dependent variables. These findings suggest that firms with a longer operating cycle are more likely to engage in discretionary accruals compared to firms with shorter cycles, as the need to secure financial flexibility increases with a longer operating cycle. This aligns with expectations that discretionary accruals are used to meet earnings forecasts when financial flexibility is required. Additionally, managerial overconfidence strengthens the positive (+) relationship between the operating cycle and discretionary accruals. Thus, this study shows that the operating cycle, a corporate characteristic, can be a factor influencing discretionary accruals. Furthermore, it extends prior research by demonstrating that when managers are overconfident, they are more likely to intervene in financial reporting and engage in higher levels of discretionary accruals in situations with a prolonged operating cycle. Key words: Operating cycle, Managerial overconfidence, Discretionary accruals 본 연구는 영업순환주기가 재량적 발생액에 미치는 영향을 살펴보고, 또한 이 관계가 경영자의 과신성향에 따라 강화되는지를 알아보았다. Michalski(2016)는 외식품 및 음료 가공 기업들이 전체 영업순환주기(Full operating cycle)를 갖고 있기 때문에 미래 불확실성에 대비하기 위해 재무 유 연성을 확보하는 경향이 있다는 것을 주장하였고, 또한 Zang(2012)은 재무 유 연성이 높을수록 즉, 재무제약이 낮을수록 발생액을 통한 이익조정을 더욱 쉽 게 할 수 있다는 것을 주장하였다. 따라서, 본 연구에서 첫 번째 가설은 영업 순환주기가 재량적 발생액과 양(+)의 관계가 있는지를 국내 상장기업을 대상 으로 분석하였다. 다음으로, 많은 선행연구에서 경영자가 과신성향이 있을 때 재량적 발생액이 높다는 것을 실증하였다(Wei et al. 2005; 황국재ㆍ차명기 2015; 김나연ㆍ황국재 2020; 김수인 등 2020; 서민근 2022). 이에, 본 연구는 앞서 언급한 영업순환주기와 재량적 발생액 간의 양(+)의 관계가 경영자의 과 신성향이 있을 때 더 강화되는지를 실증적으로 분석하였다. 본 연구의 가설들을 검증하기 위해 종속변수를 세 가지 측정치로 이용하였 다. 첫 번째 재량적 발생액은 Dechow et al.(1995)의 수정 Jones 모형을 활용 하여 DA(재량적 발생액)를 측정하였다. 두 번째는 Kothari et al.(2005)의 성 과조정 Jones 모형을 적용해 추정된 PADA(성과조정 재량적 발생액)이며, 세 번째는 동일 연도-산업 내 유사 성과(ROA)를 가진 기업과 비교하여 차감된 값인 PMDA(성과매칭 재량적 발생액)로 측정하였다. 관심변수인 영업순환주 기는 재고자산보유기간과 매출채권회수기간을 합산하여 측정하였으며, 경영자 의 과신성향은 세 가지 방법으로 측정하였다. MOC1은 Schrand and Zechman(2012) 모형을 활용해 측정된 잔차 값이 산업-연도별 중위수를 초과 하는 경우를 과신성향이 있는 것으로 정의하였고, MOC2는 자본적 지출비율 이 중위수를 초과하면 과신성향이 있다고 간주하였다. MOC3은 과잉투자, 자 본적 지출비율, 부채비율, 우선주 발행 여부, 현금 배당 여부 다섯 가지 기준 중 세 가지 이상을 충족하는 경우 과신성향이 있는 것으로 정의하였다. 분석 기간은 2012년부터 2022년까지인 유가증권시장과 코스닥시장에 상장기업을 대 상으로 하였고, 최종 표본은 17,983개 기업/연 자료를 사용하였다. 본 연구에서 종속변수에 영향을 미치는 변수들을 통제한 후에 얻은 실증결 과는 다음과 같다. 첫째, 영업순환주기가 재량적 발생액에 유의한 양(+)의 영 향을 미친 것으로 나타났다. 둘째, 경영자의 과신성향이 영업순환주기와 재량 적 발생액 간의 양(+)의 관계를 더 강화하는 효과가 있는 것으로 확인되었다. 더 나아가 영업순환주기를 재고자산보유기간과 매출채권회수기간으로 나누어 추가분석한 결과도 모든 종속변수에 유의한 양(+)의 영향을 미친 것으로 검증 하였다. 이상의 분석결과에 의하면, 본 연구는 영업순환주기가 긴 기업은 그렇지 않 은 기업보다 재량적 발생액이 높다는 것을 검증하였다는 데 의미가 있다. 이 는 영업순환주기가 길면 재무 유연성을 확보할 필요가 높아지며, 예측이익을 달성하지 못하면 재량적 발생액을 높일 수 있다는 예상과 일치한다. 그리고, 경영자의 과신성향이 있는 경우 영업순환주기와 재량적 발생액 간에 양(+)의 관계는 더 강화된다는 것을 실증하였다. 따라서 본 연구는 기업특성인 영업순 환주기가 재량적 발생액을 높일 수 있는 요인임을 보여주었다. 더 나아가, 경 영자가 과신성향을 가지고 있을 경우 영업순환주기가 길어진 상황에서 재무보 고에 개입하여 재량적 발생액을 더 많이 조정한다는 것을 실증하였다는 점에 서 기존 연구를 확장하였다는 의의가 있다.

소상공인 재기 지원을 위한 취업교육지원사업 성과 분석

허유진 충북대학교 경영대학원 2025 국내석사

There is a need to shift the government's support policy, which has been aimed at the successful establishment of small enterprises, to focus on improving the management of small enterprises and providing management innovation, education, and consulting for small enterprises who have closed down. This study analyzed the business performance of the Small Enterprise and Market Service's small enterprises rehabilitation support project and analyzed the impact of the small enterprises rehabilitation support project on the business performance of small enterprises after COVID-19. In terms of theory, the government's small enterprises support policy and system, business performance evaluation, and public institution customer satisfaction survey were analyzed. In terms of practice, an empirical analysis was conducted on participants in the Small Enterprise and Market Service's rehabilitation support project training after the COVID-19 pandemic to suggest practical directions for the Small Enterprises and Markets Service's rehabilitation support project and, based on the results of the business performance evaluation, to suggest ways to utilize the rehabilitation support project to increase customer satisfaction. The subjects of this study were 935 small enterprises owners who participated in the Small Enterprise and Market Service's rehabilitation support project from 2020 to 2022. In order to find out whether there was a difference in management performance between groups, focusing on the satisfaction of employment training among the * A thesis for the degree of Master in August 2025. revhabilitation support projects, a difference test of the means was conducted. In order to find out the influence of the age, gender, and business awareness of small enterprises on the business performance of the employment training project as a rehabilitation support project for small enterprises, a multiple linear regression analysis was conducted. The results of the study are summarized as follows. First, only 263 small enterprises, which is 29.5% of the total, knew about the job training support program before participating in it, which means that the level of prior awareness of the job training support program among the Small Enterprise and Market Service’s rehabilitation support programs was relatively low. Second, the satisfaction level of small enterprises with the job training program as a rehabilitation support program was found to be slightly above the average level. Among the sub-factors that constitute business performance, the satisfaction level compared to expectations and the overall satisfaction level were found to be relatively low. The satisfaction level of the employment training business by sub-factors that constitute business performance showed that the order of satisfaction was employment, employment preparation, re-entrepreneurship preparation, and economic activity abandonment in the difference in the perception of service product quality. The order of satisfaction was employment preparation, employment, re-entrepreneurship preparation, and economic activity abandonment in the difference in the perception of service delivery quality. The order of satisfaction was employment, employment preparation, re-entrepreneurship preparation, and economic activity abandonment in the difference in the perception of service environment quality. The order of satisfaction was employment preparation, employment, re-entrepreneurship preparation, and economic activity abandonment in the perception of satisfaction compared to expectations. In the difference in the perception of satisfaction with social responsibility, the perception of satisfaction was high in the order of job preparation, employment, preparation for re-entrepreneurship, and giving up economic activity. As a result of analyzing the difference in the perception of overall satisfaction, the perception of satisfaction was high in the order of job preparation, employment, preparation for re-entrepreneurship, and giving up economic activity. As a result of conducting a post-test to find out the difference between the groups, in all the sub-factors that constitute business performance, the satisfaction level of small enterprises & markets who were employed was relatively higher than that of small enterprises who were preparing for re-entrepreneurship and preparing for employment, and the satisfaction level of small enterprises who were preparing for employment was relatively higher than that of small enterprises who were preparing for re-entrepreneurship and giving up economic activity. This study confirmed that there is a need for much discussion at the government level on providing job training suitable for small enterprises in order to increase education satisfaction, which is an indicator of business performance, focusing on the Small Enterprise and Market Service's rehabilitation support project. First, in order to improve the satisfaction of small enterprises with job training, i.e., business performance, there is a need to expand professional and systematic education support services that support relatively young small enterprises to be aware of education support programs before starting a business. Second, in the process of providing government support services to small enterprises, it is necessary to evaluate education support services centered on the Small Enterprise and Market Service and devise practical measures to improve service satisfaction. Various studies should be conducted to analyze business performance related to education support service satisfaction, such as measuring awareness of satisfaction with government support services provided to small enterprises and analyzing the actual impact of service satisfaction on business performance. Third, the government's support services for small enterprises revival were analyzed to have a significant impact on business performance. Education support services were also analyzed to have a significant impact, and the direction of the government's support policy is changing from direct operating funds to indirect support such as capacity building for small enterprises, suggesting that education and consulting support can be relatively more efficient means for improving business performance. Fourth, since the small enterprises rehabilitation support project is essential for small enterprises to find new jobs and succeed in their business after closing down, the government should expand the revival support project in a more specialized and detailed manner and provide customized support that reflects the needs of small enterprises. In order to improve educational satisfaction, the content and methods of education should be improved to meet the needs of small enterprises, and education should be provided to provide practical help to small enterprises. Keywords: small enterprises, rehabilitation support project, performance, employment training support, Small Enterprise and Market Service 그동안 소상공인의 성공적인 창업을 목적으로 추진해 온 정부의 지원정책은 소상공인의 경영개선 및 경영혁신, 폐업한 소상공인을 위한 교육 및 컨설팅을 통한 재기지원사업에 역점을 두는 방향으로 전환될 필요성이 제기되고 있다. 본 연구는 소상공인시장진흥공단의 소상공인 재기지원사업에 대한 경영성과 분석을 실시함으로써, COVID-19 이후 소상공인 재기지원사업이 소상공인 경영성과에 미친 영향이 어떠한가를 분석하였다. 이론적 측면에서는 정부의 소상공인지원정책 및 제도, 경영성과 평가, 공공기관 고객만족도 조사에 대해 분석하였다. 실무적 측면에서는 COVID-19 팬데믹 이후 소상공인시장진흥공단의 재기지원사업 교육참가자를 대상으로 실증분석을 실시하여 소상공인시장진흥공단 재기지원사업의 실무적 방향성을 제시하고 경영성과 평가 결과에 기초하여 재기지원사업의 고객만족도 증진을 위한 활용 방안을 제시하였다. 본 연구는 2020년부터 2022년까지 소상공인시장진흥공단의 재기지원사업에 참여했던 소상공인 935명을 대상으로 설문조사하여 893부를 분석에 투입하였고, 재기지원사업 중 취업교육지원사업의 만족도를 중심으로 성과 인식이 집단 간에 차이가 있는가의 여부를 알아보기 위해 평균의 차이검증을 실시하였다. 연구결과를 요약하면 다음과 같다. 첫째, 전체의 29.5%에 해당하는 263명의 소상공인들만이 취업교육지원 사업에 참여하기 전 사업에 대해 미리 알고 있었으므로 소상공인시장진흥공단의 재기지원사업 중 취업교육지원사업에 대한 사전 인지도는 비교적 낮게 나타났다. 둘째, 재기지원사업 중 취업교육지원사업에 대한 소상공인들의 만족도는 보통수준을 약간 상회하는 수준인 것으로 나타났다. 경영성과를 구성하는 하위요인들 중 기대대비 만족도와 전반적 만족도는 상대적으로 낮게 나타났다. 성과를 구성하는 하위요인별 취업교육지원사업의 만족도 수준은 서비스 상품품질 인식의 차이에서 취업, 취업준비, 재창업준비, 경제활동포기의 순으로 만족도 인식이 높게 나타났다. 서비스 전달품질 인식의 차이에서 취업 준비, 취업, 재창업준비, 경제활동포기의 순으로 만족도 인식이 높게 나타났다. 서비스 환경품질 인식의 차이에서 취업, 취업준비, 재창업준비, 경제활동 포기의 순으로 만족도 인식이 높게 나타났다. 기대대비 만족도 인식에서 취업준비, 취업, 재창업준비, 경제활동포기의 순으로 만족도 인식이 높게 나타 났다. 전반적 만족도 인식의 차이를 분석한 결과, 취업준비, 취업, 재창업준비, 경제활동포기의 순으로 만족도 인식이 높게 나타났다. 사회적 책임 만족도 인식의 차이에서 취업준비, 취업, 재창업준비, 경제활동포기의 순으로 만족도 인식이 높게 나타났다. 집단 간의 차이를 알아보기 위해 사후검증을 실시한 결과, 성과를 구성하는 하위요인들 모두에서 재창업준비와 경제활동 포기 상태에 있는 소상공인들보다 취업 중인 소상공인들이, 재창업준비와 경제활동포기 상태에 있는 소상공인들보다 취업준비 중인 소상공인들이 만족도 수준이 상대적으로 높았다. 취업교육지원사업의 성과 인식이 성별, 연령별, 폐업이후 상태별, 사전인지 여부별로 차이가 있는가를 알아보기 위해 연구문제를 설정하고 분석한 결과 성별에 따른 차이는 없었으며, 연령별로는 20대와 30대가, 폐업이후 상태별로는 취업자와 취업준비자가, 사전인지 여부별로는 사전인지가 더 높은 것으로 나타났다. 본 연구에서는 소상공인시장진흥공단의 재기지원사업을 중심으로 성과 평가지표인 교육만족도를 높이기 위해서 정책적으로 소상공인에게 적합한 취업교육 지원에 정부차원에서 많은 논의가 필요함을 확인하였다. 첫째, 소상공인의 취업교육 만족도 즉, 사업성과를 향상시키기 위해서는 비교적 젊은 소상공인들을 대상으로 사업을 시작하기 전 교육지원사업에 대해 사전인지를 할 수 있도록 지원하는 전문적이고 체계적인 교육지원서비스 를 확대할 필요성이 있다. 둘째, 소상공인시장진흥공단을 중심으로 교육지원서비스를 평가하고 실무적인 서비스 만족도의 개선방안을 강구할 필요성이 있다. 교육지원서비스 만족도와 관련된 경영성과를 분석하는 다양한 연구가 이루어져야 할 것이다. 셋째, 소상공인 재기지원에 대한 정부의 지원서비스는 사업성과에 유의한 영향을 미치는 것으로 분석되었다. 교육지원서비스도 중요한 영향을 미치는 것으로 분석되었고, 정부의 지원정책 방향도 직접적인 운영자금보다는 소상공인의 역량강화 등 간접적인 지원으로 변화하고 있으므로 교육 및 컨설팅 지원이 적극 확대되어야 한다. 넷째, 소상공인 재기지원사업은 소상공인의 폐업 후 재취업 및 재창업 성공에 필수적이므로 정부는 재기지원사업을 좀 더 전문적이고 세부적으로 확대하고, 소상공인의 요구를 반영한 맞춤형 지원을 제공해야 한다. 교육만족도를 향상시키기 위해서는 교육내용과 방법을 소상공인의 요구에 맞게 개선하고 교육을 통해 소상공인에게 실질적인 도움이 될 수 있도록 해야 한다. 핵심어: 소상공인, 재기지원사업, 취업교육지원, 성과, 소상공인시장진흥공단

충청북도와 대덕밸리 소프트웨어산업 클러스터 비교 연구

이재숙 충북대학교 경영대학원 2006 국내석사

Since motivated in large part by Michael Porter's "Competitive Advantage of Nations," cluster-based economic development has become an increasingly popular topic for both researchers and policy-makers. In line with this trend local governments as well as central government of Korea have strarted building industry clusters appropriate for their environmental settings. Chungbuk Province in particular, recently attempts to create environment to foster SW industry. However, this objective is hardly to be achieved unless systematic approach with strong intention is developed and introduced. This is not only because the infrastructure of SW industry in the region still remains at toddler stage but because Daeduk Valley with higher edge in terms of the SW industry ecology is located in the vicinity. This study thus aims to compare the growth portentials of SW industry of the two regions in terms of the critical factors such as localization, networking, embedded institutional thickness, collective learning, and innovative synergy for industry clustering. To achieve this goal an empirical study was conducted for the status quo of software industry in Chungbuk Province and Daeduk valley, and some implications were drawn.

프로세스 접근방법을 활용한 품질, 환경 및 안전경영에 대한 통합경영시스템 구축사례 연구 : H사의 사례를 중심으로

김운우 충북대학교 경영대학원 2006 국내석사

The purpose of this thesis is to present an approach for successfully leading an integrated management system which encompasses the quality, environment and health & safety management system. These are cornerstone systems in many of the most successful domestic companies in Korea today. In particular, this thesis intended to present an integrated management system based on the process approach method to solve problems from implementing quality, environment and health & safety management system. This thesis deals with a case study on the establishment of an integrated system for quality, environment and health & safety by utilizing a process approach of H company and presents an approach to establish such a system of integrated management by utilizing a process approach method as below. First, the establishment of integrated management system for quality, environment and health & safety. Second, detailed clarification of process objectives by utilizing a process approach method when such an integrated management system is established. Third, a methodology for continuous improvement through process monitoring. Of course, there are several ways to achieve a company's goals and objectives but we must strive for such an integrated management system as described herein. This process approach methodology must be imbedded into our company culture in order to sustain a consistent long term competitive advantage in today's most competitive international marketplace.

충북강소특구지원센터의 창업 지원 비즈니스 모델 탐색에 관한 연구

김다빈 충북대학교 경영대학원 2025 국내석사

The purpose of this study is to explore a business model that can serve as a new growth driver for the Chungbuk Innopolis, focusing on the rapidly expanding startup ecosystem. The detailed objectives for exploring the business model are as follows: Firstly, to identify the latent needs of startups based in Chungbuk and design a differentiated value proposition for the Chungbuk Innopolis based on these insights. Secondly, to establish an efficient value delivery mechanism that ensures the proposed value of the Chungbuk Innopolis is effectively conveyed to startups. Thirdly, to develop a sustainable revenue model that enables the Chungbuk Innopolis to achieve continuous co-growth with startups. To conduct the interview process, interviews were carried out with 10 startups headquartered in Chungbuk. The startups were divided into two groups of 10 each, based on their participation in the Chungbuk Innopolis program. Following the Business Model Navigator framework, a cross-industry analysis of business models was conducted. Three companies with business models similar to that of the Chungbuk Innopolis and two companies with contrasting business models were selected for in-depth analysis. The business models of these companies were systematically examined. Based on the analysis of cross-industry business models and interview findings, three key business model features are proposed for the Chungbuk Innopolis: Firstly, Reinvestment Business Model: This model involves companies that have graduated from the Chungbuk Innopolis contributing a portion of their revenue as donations for the services they received. These funds are then reinvested as development capital for nurturing new startups within the innopolis. Secondly, Open-Space Integrated Business Model: To support startups facing challenges in establishing offline retail spaces, the Chungbuk Innopolis provides product testing spaces where startups can validate their products with consumers. The innopolis manages these spaces, charges a commission fee from participating companies, and offers valuable consumer behavior analytics to these businesses. Thirdly, AI Brokerage Platform Business Model: Identified challenges for startups include the recruitment, training, and costs associated with hiring skilled personnel. In response, the Chungbuk Innopolis acts as a platform intermediary connecting AI startups with general startups. A portion of the donations received from graduated companies is allocated to pay AI startups for their services. In turn, the AI startups provide data generated by general startups to the innopolis, enabling data accumulation without the need for additional data collection requests. This approach ensures sustainable growth and innovation for both the Chungbuk Innopolis and its ecosystem participants. Key words : Chungbuk Innopolis, Business model, Start-up Accelerating

製造企業의 活動基準原價計算 導入 事例 : k社를 中心으로

윤준철 충북대학교 경영대학원 2007 국내석사

Today, the environment surrounding companies and managerial accounting is that with the progress of openness and globalization, companies are introducing and implementing such new technologies as TQC(Total Quality Control), JIT(Just In Time) and CAM(Computer Aided Manufacturing) to increase productivity and reinforce competitiveness. This change of manufacturing environment seriously changed the existing cost structure so the managerial accounting system had to change to cope with the change. In this context, ABC(Activity Based Costing) system is to attribute manufacturing overhead costs to activities more effectively and reasonably and to manage non-financial measures in the changing production environment. That is, the activities, the sources of expense occurrences are identified and according to the cause and effect relationship of the activities, cost drivers are defined and the product manufacturing costs are evaluated by them. For this thesis, I tried to find problems facing today's managerial accounting by joining the ABC project of a company, an object of the study, which was building an ABC system and studied the influence of ABC method on the product manufacturing costs and performed an existential analysis of introduction purpose, construction direction and improvement method of the ABC system. Then, the cost part was further itemized and compiled per each activity so that considering the cause and effect relationship of cost occurrences, more reasonable allocation of overhead costs could be made to ensure accurate costing. The characteristics of ABC, a new costing method was also reviewed. In case of the company under case study, an object of this study, one important thing to be considered to introduce the ABC system was that the system should be constructed in such a way as not to be largely deviated from the current costing method. Because there would be many additional work loads to analyze activities, compile data, and recognize a new costing concept, the new cost accounting system should be constructed within the current level of use to result in the successful implementation of the ABC system. During the construction, we focused on collection of activities and automation of cost drivers which were automatically applied through the current system and such a current paper work as work order, business log and required materials statement, etc. were automated into programs so that they could be used as the source data of the cost drivers in the ABC system Since personnel and manufacturing expenses constitutes sixty percent of the whole expenses in the company, they had a great influence on the product manufacturing costs under the traditional costing system. As a result of the analysis of a part of the personnel expenses which did not directly belong to manufacturing activities, we could find allocation distortions of the manufacturing costs from 21.1 to 117 percent in six products out of seven products analyzed. The influence of these non-traceable common expenses on the manufacturing costs of the finished products showed up to ±30% of difference of manufacturing costs. The cost information generated this way secured the reliability of the manufacturing department and the sales department so the sales department could actively cope with the supply of the manufacturing department. That is, the profitability analysis for each product could be more accurately done so the products with high profitability could be recommended for sale. In case of the company under case study, there were some improvements in making long-term decisions as to priority over products to be manufactured due to the shortage of supply, and facility investments.

대전충북지역 금속산업 단체교섭 사례연구

김정수 충북대학교 경영대학원 2008 국내석사

The structure and form of the industry?]level bargaining of the metal industry in the Daejeon?]Chungbuk area have the following characteristics. First, bargaining appears to have three layers: nationwide ?ecentral bargaining?f; regional ?ebranch bargaining?f; and ?echapter bargaining?f of individual companies. Second, the three?]layered bargaining of center?]branch?]chapter is not much different from bargaining at individual companies. For example, negotiation over wages is not handled in central bargaining, but has been transferred to branches or chapters, and as a result, wage and labor condition vary among workplaces depending on the workplaces?f size and ability to pay. In addition, the three?]layered bargaining makes the procedure of bargaining complicated. Branch and chapter bargaining can be concluded by the union members?f voting only when it obtains the approval of the president of the metal industry trade union. Without the approval of the president of the central metal industry trade union, the bargaining should be repeated and the agreement should be superior to the previous one for the final conclusion of bargaining. Third, the cost of bargaining increases. The place of central bargaining is moved sequentially by conference between the labor and the management. This is one of the reasons that increase the cost to both the labor and the management. Another reason is that agendas dealt with in the central bargaining are discussed again in branches and this degrades the efficiency of bargaining and increases the cost. Fourth, there are direct actions for social and political issues irrelevant from the field of labor. Particularly in the central bargaining in 2007, the union went on strike against Korea?]U.S. FTA and as a result arrest warrants were issued for executives and branch directors. In the situation, the central bargaining was limited to around 20,000 among the 140,000 members of the metal industry trade union. As a consequence, the structure and form of bargaining, which increased the cost and time of bargaining, were responded negatively by both the labor and the management. Thus, the labor and the management expressed their opinion that the bargaining channel should be unified to solve problems arising from three?]layered bargaining. The labor and the management believe that if the bargaining channel is unified and the bargaining system is integrated it will resolve the negative view resulting from the increase in the time and cost of bargaining, and besides, both recognize the necessity to find rational methods. Therefore, the question of what is the desirable way of maintaining the form of industry?]level bargaining should be solved by the labor and the management autonomously in consideration of the characteristics of the industry, but the excessive redundancy of bargaining layers dilutes the effect of saving bargaining cost, which is one of the biggest advantages of industry?]level bargaining, and hinders the externalization of conflicts. Therefore, based on the employers?f thorough acknowledgement of the industrial union, the metal industry trade union should also assign roles among the center, branches and chapters and settle the vertical coordination system promptly. Assuming these basic recognitions and current three?]layered bargaining, it may be plausible to transfer detailed bargaining agenda and subjects down to regional and business?]level bargaining systems while maintaining the base of the industry?]level bargaining system for central bargaining. Lastly, the saving of bargaining cost is not separable from the improvement of the bargaining system, but still is a major issue by itself. In principle, the current full?]time union officer system originated from practices in the company?]level union system. Accordingly, in establishing the industrial union system, if the metal industry trade union does not have plans on how to pay wages to full?]time union officers and to reduce the number of delegates, it will be attacked persistently by the employers. Considering the principles and logic of labor union movement, full?]time union officers?f wages should be paid by the union in order to restore the independency of labor union movement. However, it is necessary to reflect small and medium labor unions?f position rather than taking up the position that solutions should be found as a period of grace has already been given.