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기업기능별 아웃소싱과 기업성과와의 관계: 한국 제조기업을 중심으로

The Impact of Functional Outsourcing on Korean Manufacturing Firms’ Performance

이윤숙|이남경|신호정|이상준
한국생산관리학회 (The Korean Production And Operations Management Society)|2018.05|한국생산관리학회지 (Journal of the Korean Production and Operations Management Society)|제29권 제2호|pp. 141-168|DOI 10.21131/kopoms.29.2.201805.141

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참고문헌

키워드

아웃소싱기업성과운영성과Firm Performance제조기업가치사슬(value chain)기능(function)Functional OutsourcingBusiness FunctionsOperational PerformanceMultiple Regression
주제분류경영학

초록

아웃소싱이 보편화되고 전략적 중요성이 대두되면서, 아웃소싱의 영역 또한 경영지원 및 시설관리 등의 간접 지원활동에서 제조, 연구개발 및 마케팅 등 고부가가치를 창출하는 핵심영역으로 확장되고 있다. 아웃소싱의 목적도 과거에는 비용절감에 치우쳤으나, 기업기능의 전문성 확보, 신속한 제품개발 및 유연성 개선과 같이 점차 다양해지고 있다. 하지만 기업기능별 아웃소싱과 기업성과와의 관계를 체계적이고 종합적으로 고찰한 연구는 부족한 현실이다. 따라서 우리는 대한민국 제조기업을 대상으로 가치사슬 내의 주요 기업기능(기업경영 및 관리, 제품기획 및 연구개발, 제품생산 및 공정, 제품판매 유통 및 사후관리)별 아웃소싱이 기업성과에 미치는 영향을 실증적으로 분석하였다. 기업성과는 총 7가지 항목(전략, 재무, 고객, 비용, 유연성, 품질, 시간성과)으로 측정하였고, 기능별 아웃소싱과 기업성과의 긍정적 관계가 미래의 아웃소싱 비중에 미치는 매개효과를 분석하였다. 분석결과 우리나라 제조기업은 기업기능별 아웃소싱을 통하여 전략성과(신제품 개발 및 신성장동력 창출)와 시간성과(제품개발 및 생산시간 단축)에서 주로 긍정적인 효과를 보는 것으로 나타났다. 하지만 미래 아웃소싱의 비중에 대한 의사결정은 기업성과에 영향을 받기보다, 과거 아웃소싱 비중에 직접 영향을 받는 것으로 나타나, 아웃소싱을 적극 활용하는 기업일수록 이에 대한 의존도가 점차 심화될 위험성이 있는 것으로 나타났다.

Abstract

The scope of outsourcing has continually expanded from support activities to primary functional activities such as operations, marketing and R&D. Firms today outsource not only to reduce costs, but also to acquire process technology, improve product quality, and enhance flexibility. The literature on functional outsourcing is rather scant, overlooking the fact that outsourcing by functions may induce different effects on alternative performance indicators. We empirically explore the impacts of functional outsourcing on diverse operational and firm performance measures, using the data collected from Korean manufacturing firms. Four functions were investigated: business planning and general management, product design and R&D, manufacturing and process, and distribution and logistics. The empirical findings indicate that Korean manufacturing firms have benefited from improvement in strategic and time performances, capitalizing on outsourcing of primary business functions. However, future outsourcing decisions are mainly affected by the degree of past outsourcing rather than outsourcing performance. Thus, manufacturing firms must take a cautious approach in initiating outsourcing of primary functions since it may increase switching cost and dependency on outsourcing.

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