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원가기획활동과 정보기술 하부구조를 이용한 지식경영 전략의 유형화

Typology of Knowledge Management Strategy Based on the Use of Target Costing and IT Infrastructure

최종민
한국산업경영학회 (Korean Association Of Industrial Business Administrarion)|2010.08|경영연구 (Journal of Business Research)|제25권 제3호|pp. 61-93|DOI 10.22903/jbr.2010.25.3.61

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참고문헌

키워드

암묵적 지식명시적 지식정보기술 하부구조IT Infrastructure원가기획활동지식경영 과정들지식경영 전략들Target Costing SystemsKnowledge Management Processes Supporting Role of ITKnowledge Management Strategies
주제분류경영학

초록

본 연구는 원가기획활동과 정보기술 하부구조가 제조기업의 지식경영 과정들에 미치는 영향을 실증적으로 규명하였다. 연구결과에 의하면, 개인화 전략의 구현을 지원하는 원가기획활동은 지식경영의 4 과정들(사회화, 외재화, 통합화와 내재화) 모두에 유의한 양의 영향을 미치는 것으로 나타났다. 그리고 정보기술 하부구조는 명시적 지식의 통합과 이전 과정인 통합화와 내재화에만 유의한 영향을 미치는 것으로 밝혀졌다. 본 연구는 원가기획활동의 수준에 따른 정보기술 하부구조(지식 저장 및 전달과 검색 하부구조)의 지식경영에 대한 보완(complementary) 기능도 입증하였다. 분석 결과에서 보면, 원가기획활동의 수준이 높은 경우 지식경영 과정들에 대한 지식 검색 하부구조의 영향이 저장 및 전달 하부구조보다 유의하게 높았다. 반대로, 원가기획활동의 수준이 낮은 상태에서는 지식경영의 4 과정들에 대한 지식 저장 및 전달 하부구조의 영향이 유의하게 큰 것으로 나타났다. 이것은 정보기술 하부구조가 원가기획활동의 낮은 도입으로 인해 초래된 지식경영에서의 문제점을 보완한 결과이다. 본 연구에서는 원가기획활동과 정보기술 하부구조의 도입 수준에 근거하여 4가지 유형의 지식경영 전략들을 제안하였으며, 탐색적 전략, 활용적 전략, 혼합 전략과 소극적 전략이다.

Abstract

This study empirically examined the effects of both target costing systems(TCS) and information technology(IT) infrastructure on the knowledge management(KM) processes of manufacturing firms. It was found that TCS, which support the realization of a personalization strategy, have a significant and positive impact on the all four KM processes(socialization, externalization, combination and internalization). It was also observed that IT infrastructure only positively influences the combination and internalization, which are the processes of communicating and collecting explicit knowledge. Thus, it is concluded that TCS are not simply tools of cost reduction, but the KM systems that facilitate the creation and application of various kinds of knowledge. This research demonstrated in part the supporting role of IT infrastructure. It was shown that when TCS are highly utilized, the impact of search IT on the processes of KM is greater than that of the storage and transfer IT. However, when the usage of TCS was relatively very low, the effects of the storage and transfer IT on the four processes were greater. These results may imply that IT infrastructure can complement the weaknesses in KM, which are incurred by the low use of TCS in manufacturing companies. Based on the usage levels of TCS and IT infrastructure, this study developed a framework useful for classifying four types of KM strategies: explorative, exploitative, mixed and negative.

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