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조직간 원가관리와 공식관계 통제방안이 공급망 성과에 미치는 영향

The Effects of Inter－organizational Cost Management and Inter－organizational Relationship Control Systems on Supply－chain Performance

최종민|김규철
한국국제회계학회 (Korea International Accounting Association)|2017.06|국제회계연구 (Korea International Accounting Review)|제73호|pp. 73-100|DOI 10.21073/kiar.2017..73.004

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키워드

조직간 협력공식관계 통제방안조직간 원가관리조직간 정보교류Inter－organizational relationship control systemsInter－organizational cost management (IOCM)Inter－organizational cooperationInter－organizational imformation flow

초록

본 연구는 행동통제, 성과통제인 공식관계 통제방안과 조직간 원가관리가 조직간 협력, 조직 간 정보교류, 조직간 학습을 통해 어떻게 공급망 성과를 향상 시키는지를 실증적으로 연구하였 다. 실증분석 결과, 공식관계 통제방안은 조직간 협력에 유의한 양의 영향을 미치지만 조직간 원 가관리는 조직간 협력에 유의한 영향을 미치지 않는다. 또 공식관계 통제방안과 조직간 원가관 리는 조직간 정보교류에 각각 유의한 확률에서 양의 영향을 미친다. 그리고 조직간 정보교류가 조직간 학습에 유의한 확률에서 양의 영향을 미친다. 조직간 학습에 대한 간접영향 분석에서는 공식관계 통제방안이 조직간 정보교류를 통한 조직간 학습에 간접 영향은 없는 것으로 나타났 고, 조직간 원가관리가 조직간 정보교류를 통해 조직간 학습에 간접 영향을 미치는 것으로 나타 났다. 공급망 성과에 대한 영향 분석에서는 조직간 협력과 조직간 학습에서 유의한 확률에서 양 의 영향을 미치는 것으로 밝혀졌다. 또 공급망 성과에 대한 간접영향 분석에서는 공식관계 통제 방안이 조직간 협력을 통한 공급망 성과에 간접영향을 미치는 것으로 나타났고, 반면 조직간 원 가관리가 조직간 협력을 통한 공급망 성과의 간접영향은 없는 것으로 밝혀졌다. 조직간 협력의 유의적인 양의 영향은 관련기업 구성원들 간의 협력의식을 촉진하고 기회주의적이고 이기적인 요소를 감소시키고 공동 노력으로 성과를 달성할 가능성을 높여 준다는 의미이다. 조직간 정보 교류와 조직간 학습의 양의 영향은 관련기업 구성원들의 활발한 정보교류와 학습이 적절히 이루 어지고, 자재 조달, 적정 재고 관리와 생산 적절, 적기 제품출시, 시장 완벽 대처 등으로 이어지 는 공급망 성과 달성을 가져오게 된다. 조직간 원가관리와 공식관계 통제방안으로 실증 연구를 해 본 결과, 조직간 협력은 공식관계 통제방안을 사용하여 조직간 원가관리와 공식관계 통제방안으로 실증 연구를 해 본 결과, 조직간 협력은 공식관계 통제방안을 사용하여 조직간 협력을 고취하는 것이 조직간 원가관리보다 더 유리한 방안임을 의미한다.

Abstract

This study empirically investigated how inter－organizational relationship control systems(formal control systems) and inter－organizational cost management(IOCM) improve supply chain performance through inter－organizational cooperation, inter－organizational information flow, and inter－organizational learning. The empirical results showed that the inter－organizational relationship control systems have a significant positive effect on the inter－organizational cooperation but the IOCM has no significant effect on inter－ organizational cooperation. In addition, formal control systems and inter－organizational cost management have a significant positive impact on inter－organizational information flow. And inter－organizational information flow have a significant positive effect on inter－organizational learning. In the indirect impact analysis of inter－organizational learning, it was shown that the inter－organizational relationship control systems had no indirect effect on inter－organizational learning through inter－organizational information flow, and the IOCM had an indirect impact on the inter－organizational learning through inter－ organizational information flow. In the analysis of the impact on supply chain performance, it was found that there was a significant positive effect on inter－organizational cooperation and inter－organizational learning. In the indirect impact analysis of supply chain performance, inter－organizational relationship control systems indirectly affect supply chain performance through inter－organizational cooperation, while IOCM has no indirect effect of supply chain performance through inter－organizational cooperation. The significant positive impacts of inter－organizational cooperation mean that high Levels of collaborations among related employees, reduces opportunistic and selfish factors, and improves the possibility of achieving performance through cooperative efforts. The positive effect of the amount of inter－ organizational information flow and inter－organizational learning is to achieve supply chain performance that is accompanied by information flow and learning among relevant employees of the company, timely delivery, perfect inventory management and proper production, timely product launch and perfect market response. As a result of empirical study on IOCM and formal control systems, inter－organizational cooperation means that promoting inter－erganizational cooperation using inter－organizational relationship control systems is more advantageous than IOCM.

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