제품/서비스의 사회적 가치와 화폐화 측정
Measuring Social Impacts of Products and Services as Monetary Values
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초록
본 논문에서는 제품/서비스가 창출한 사회성과를 화폐가치로 측정하는 방법론을 구체적인 측정 사례와 함께 소개한다. 그 동안 제품/서비스의 이용단계에서 발생하는 사회성과를 측정하는 것은 생산과정과 가치사슬의 사회성과 측정에 비해 큰 주목을 받지 못하였다. 그러나 기업환경의 근본적인 변화로 기업이 제품/서비스를 통해 직접적으로 사회문제를 해결하고 사회적 가치를 창출할 필요성이 커지면서 제품/서비스의 사회성과 측정이 중요해지고 있다. 본 논문에서는 이해관계자 회계, 보수성, 준거시장 기준, 사중 차감, 미보상성과의 원리를 적용하여 제품/서비스의 사회성과를 화폐가치로 측정할 수 있는 구체적인 방법론과 절차를 제시한다. 특히 가격기반 추정, 비용기반 추정 등 다양한 화폐가치 추정법을 제안하고, 각 추정법을 대표할 수 있는 5개 사례 기업의 측정사례를 구체적으로 소개한다. 이를 통해 제품/서비스 사회성과 측정의범위를 이용단계까지 확장하고, 주로 정량적 지표 위주로 측정해 오던 사회성과를 화폐가치화하여 제품/서비스의 사회적 가치를 시장의 가격기구에 내재화할 수 있는 기반을 마련한다.
Abstract
This paper introduces a methodology and guidelines for measuring socialimpacts created by products/services as monetary values, along with specificmeasurement cases. Currently, measuring social impacts of products/services inconsumption or use has not received much attention compared to theproduction process and value chain. However, as the need for companies todirectly solve social problems and create social impacts through products/services increases, valuating social impacts of products/services is becomingmore important. In this study, the measurement principles such as stakeholderaccounting, conservatism, reference-market based, deadweight, and noncompensation are applied to develop a methodology of estimating monetarycoefficients and valuating social impacts. We introduced five business casesrepresenting a specific type of estimation methods and showed detailprocedures for calculating social performance as monetary values. These casescan guide any company, whether it is a commercial or social enterprise, how toeasily valuate social impacts. It will provide a basis for internalizing socialimpacts of products/services within the price mechanism of the market.
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