전자상거래 하에서 공급망 성과 증진을 위한 경영통제시스템의 재구축
The Reconstruction of Management Control Systems for The Improvement of Supply-chain Performance under E-commerce Environment
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본 연구는 제조 기업이 공급업체와의 전자상거래를 도입할 경우, 경영통제시스템(성과평가시스템과 조직구조)이 어떻게 바뀌어야 되는지를 파악, 검증하였다. 전자상거래 도입의 전략적 목표들은 내부 혁신, 학습과 고객만족, 즉, 공급망 성과 개선이다. 그리고 이러한 목표들은 제조 기업의 비재무 성과 측정치들과 대부분 일치한다. 빠른 대응과 신속한 조정이라는 전자상거래의 이점을 극대화 하려면 조직구조 역시 유기적 형태로 바뀌어야 한다. 본 연구에서는 먼저, 전자상거래 도입에 대한 조직간 관계 요인들의 영향을 입증하였다. 전자상거래 도입, 사용에 대해서는 공급업체의 압력과 능력, 조직 크기와 투자자산의 한정성이 유의한 양의 영향을 미치는 것으로 밝혀졌다. 높은 전자상거래 도입 수준 하에서 비재무 성과 측정치들이 많이 사용되고 조직구조가 유기적이 될수록 공급망 성과가 더욱 개선될 수 있다는 것은 집락분석과 집단 분류 분석법으로 입증하였다. 이외에, 본 연구에서는 전자상거래 도입이 조직간 정보교류를 증대시키고 공급망 성과 개선에 기여한다는 것을 규명하였다. 그리고 제조기업의 공급망 성과 개선은 곧바로 기업성과의 증대를 가져온다는 것도 다시 확인하였다. 또한, 경영통제시스템 중 유기적 조직구조가 조직간 정보교류를 활성화시키는데 기여한다는 것도 입증하였다.
Abstract
This study empirically investigated the changes of management control systems under the environment of supply-chain e-commerce. The objectives of e-commerce include obtaining internal innovation through processes integration, learning with information flow, and customer satisfaction through quick response. These objectives are generally consistent with the measures of non-financial performance. To realize the benefits of e-commerce, such as rapid response, speedy coordination and specific control, the organizational structure of a firm must be changed into organic form, which can provide more discretion and decision power. This study, first, demonstrated that the suppliers’ pressure and capability, asset specificity and organization size significantly and positively influence the adoption of e-commerce. With cluster analysis and subgroup analysis, we also showed that under the high adoption levels of e-commerce, both the high usage of non-financial performance measures and organic organizational structure can improve the supply-chain performance of a firm. In addition, it was found that the organic form of organizational structure can contribute to the enhancement of inter-organizational information exchange. It was also observed that the use of e-commerce significantly affects inter-organizational information flow and the supply-chain performance of a firm, and the increased supply-chain performance leads to the improvement of organizational performance.
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