벤처기업의 비재무적 평가지표 개발에 관한 연구
A Study of Developing the Non Financial Evaluation Measures for Venture Enterprises
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Abstract
Four categories of non‐financial measures “Comprehensive management efficiency”, “Employees and organization system”, “Marketability” and “Technical‐superiority” were used in this study. These four categories are composed of 17 factors and 55 appraisal standards. As non‐financial values are reflected to the investment validity evaluation, investment organizations could reduce errors in their investment decision. In the future, time series analysis is recommended for the some variables in this study. In addition, investment specialists should systemize non‐financial evaluation standards. Each variable in this study should be reinspected through more sophisticated studies.
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