본문 바로가기
KERD
논문KCI 등재

경영기법 및 도구의 적용이 강소기업 경영성과에 미치는 영향분석

The Impact of several management tools and techniques adoption on strong small business enterprises’ Performance

1

조회

0

다운로드

15

인용

0

참고문헌

키워드

초록

본 연구는 TQM, ABC, ISO, BSC, IMS, SMA 및 벤치마킹과 같은 경영관리도구 및 기법을 국내 강소기업이 적용했을 때, 조직의 종합적인 경영성과에 어떠한 영향을 미치는가를 조사하고자 함에 목적이 있다. 조사는 국내 강소기업으로 선정된 중소기업을 대상으로 설문조사를 하여 기술통계, 상관분석, 회귀분석을 통하여 결과를 도출하였다. 연구결과 IMS, BSC, TQM의 기법은 폭넓게 사용되는 것으로 나타났으며 경영기법의 적용은 경영성과에 중요한 영향을 미친다는 사실을 확인하였다. 특별한 점은 BSC의 적용은 수익률, 고객만족도, 시장점유율 및 매출증대에 아주 중요한 영향을 미친다는 사실이다. 본 연구는 중견기업으로 성장하게 될 강소기업들에게 적정한 기법의 적용에 대한 경험적 증거를 제시함으로써 지속적 성과개선을 통한 경영성과향상의 기회를 제공할 수 있을 것이다.

Abstract

This paper aims to examine the adoption of several management tools & techniques(MT&T) by the Strong Small Business Enterprises (SSBE) in Korea, In addition, the paper examines the impact of the adopted MT&T techniques on a company’s overall performance. The paper used a questionnaires survey method to gather the required data. The paper used descriptive statistics, correlation and regression techniques to analyze the data. The paper found that benchmarking, BSC, IMS and TQM are among the MT&T techniques widely adopted by SSBE. In addition, the paper found that the adoption of MT&T techniques significantly influenced the companies’ overall performance. More specifically, the paper found that the adoption of BSC significantly influenced that the companies’ profitability, customer satisfaction, market position and sales growth for exisiting services and products. The findings this paper provide could be considered important and useful for advancement of companies adopting MT&T techniques to improve their performance.

참고문헌 (17)

  1. B. S. Kaplan, "The balanced scorecard: Measures that drive performance", Harvardbusiness review, 70(1), pp.71~79 (1992)
  2. D. Rigby, "Management Tools and Techniques: A survey", California Management Review, 43(2), pp.139~160 (2001)
  3. R. Chenhall, "Adoption and benefits of management accounting practices : an Austrailian study", Management Accounting Research, 9, pp.1~19 (1998)
  4. S. Davis, "An Investigation of the effect of Balanced Scorecard implementation on financial performance", Management Accounting Research, 15, pp.135~153 (2004)
  5. J. Anand, "Balanced scirecard in European Companies", Vikalpa, 30(2), pp.11~25 (2005)
  6. G. E. Ann, "A study on the impact of environmental management system certification towards firms’ performance in Malaysia", Management of Environmental Quality: An International Journal, 17(1), pp.73~93 (2006)
  7. B. Yahyams, "Implementation of an ISO 9000 quality system", International Journal of Quality and Reliability Management, 18(9), pp.941~966 (2015)
  8. "Does the Balanced Scorecard work : An emperical investigation" (2016)[URL]
  9. W. Wang, "An evaluation of the balanced scorecard in equity valuation : The case of exchange ratio in the M&As of Taiwan’s financial industry", Journal of intellectual capital, 6(2), pp.206~221 (2005)
  10. N. Samat, "TQM practices, services quality, and market orientation : Some emperical evidence from a developing country", Management Research News, 29(11), pp.713~728 (2006)
  11. 김경일, "정보시스템 성공 모델 모형을 이용한 IMS 성과측정 모형의 탐색적 연구", 디지털융복합연구, 12(3), pp.127~140 (2014), 한국디지털정책학회[DOI]
  12. K. I. Kim, "Affects on Implementation Level of IMS Activity and Performance according to IMS direct Fitness of Firm's Culture", Journal of the Convergence Society for SMB, 1(1), pp.1~8 (2011)
  13. M. Kald, "Performance measurement at Nordic companies", European Management Journal, 18(1), pp.113~127 (2000)
  14. G. Speckbacher, "A descriptive analysis on the implementation of Balanced scorecards in German-speaking countries", Management Accounting Research, 14(4), pp.361~387 (2003)
  15. N. Bontis, "Intellectual capital and business performance", Journal of Intellectual Capital, 1(1), pp.85~100 (2000)
  16. K. I. Kim, "A Study of the plan for Consilidating the IT Convergency Capabilities of SMB", Journal of the Convergence Society for SMB, 4(3), pp.41~46 (2014)
  17. Y. S. Jeong, "Business Process Model for Efficient SMB using Big Data", Journal of the Convergence Society for SMB, 5(4), pp.11~16 (2015)

관련 논문AI추천

이 간행물의 다른 논문 (12건)