제약 기업의 인적자원 관련 지출이 경영성과에 미치는 영향
The Effect of Human Resource Expenditure on Management Performance in the Pharmaceutical Companies
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Objectives: This study aims to contribute to efficient decision-making by analyzing the impact of human resource-related expenditure on the management performance of pharmaceutical companies. Methods: Difference analysis and multiple regression analysis were conducted by collecting financial statements data of 10 years from 2004 to 2013 for pharmaceutical companies. Results: First, the education and training ratio was found to have a positive effect on management performance only in KOSDAQ companies. Second, an overall negative effect was seen on companies’ management performance as the labor cost ratio increased; however, companies, excluding business loss companies, showed a positive effect on management performance. Conclusions: Managers need to make decisions based on whether their companies are KOSDAQ companies, KOSPI companies, and companies that realize operating profits by considering labor costs, education, and training expenses.
Abstract
Objectives: This study aims to contribute to efficient decision-making by analyzing the impact of human resource-related expenditure on the management performance of pharmaceutical companies. Methods: Difference analysis and multiple regression analysis were conducted by collecting financial statements data of 10 years from 2004 to 2013 for pharmaceutical companies. Results: First, the education and training ratio was found to have a positive effect on management performance only in KOSDAQ companies. Second, an overall negative effect was seen on companies’ management performance as the labor cost ratio increased; however, companies, excluding business loss companies, showed a positive effect on management performance. Conclusions: Managers need to make decisions based on whether their companies are KOSDAQ companies, KOSPI companies, and companies that realize operating profits by considering labor costs, education, and training expenses.
참고문헌 (15)
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