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조직간 원가관리, 조직간 관계 특성들과 공동 혁신

Inter-organizational Cost Management, Characteristics of Inter-organizational Relationships, and the Innovation Co-creation

최종민
한국산업경영학회 (Korean Association Of Industrial Business Administrarion)|2019.08|경영연구 (Journal of Business Research)|제34권 제3호|pp. 45-72|DOI 10.22903/jbr.2019.34.3.45

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참고문헌

키워드

Absorptive capacity자원의존기업 혁신조직간 원가관리조직간 관계특성공동 혁신Inter-organizational cost managementInnovation co-creationFirm innovationsResource-dependency theory
주제분류경영학

초록

본 연구의 목적은 조직간 원가관리를 통한 공급기업과의 관계 강화가 공동 혁신으로 연결되며, 그러한 공동 혁신이 제조기업 제품 및 과정 혁신을 제고시키는지 확인하는 것이다. 본 연구의 실증 자료 수집은 우편조사 방식을 채택하였으며, 설문지를 제조기업의 생산담당 부서장이나 공장장에게 발송하였다. 최종적으로, 총 104부의 설문지가 회수, 사용되었다. 가설 검증을 위한 통계 자료 분석은 다중회귀분석과 집락분석을 사용하였다. 실증분석 결과, 조직간 원가관리가 심화되면 구매∙공급 기업들 간의 상호의존성, 조직간 신뢰와 조직간 학습이 강화되는 것으로 나타났다. 그리고 상호의존성과 조직간 학습은 공급기업과의 공동 혁신을 촉진하는 것으로 밝혀졌으며, 공급기업과의 공동 혁신은 제품혁신과 과정혁신에 긍정적인 영향을 미치는 것으로 확인되었다. 마지막으로, 제조기업 혁신은 기업 성과 증진에 기여하는 것으로 나타났다. 지금까지 조직간 원가관리는 순수한 원가관리, 절감 기법으로만 인식되어 왔다. 그러나 조직간 원가관리는 조직간 관계 관점에서 볼 때 관련 기업들 간의 관계를 강화시키는 기능이 있으며 이는 조직간 원가관리의 또 다른 역할로서, 연구결과는 새로운 조직간 관계 이론 발전에 기여할 것이다. 공동 혁신은 외부 지식원천들로부터 필요한 지식을 공급받는 것이 핵심이다. 그러나 본 연구결과, 외부 지식원천들로부터 지식을 제공받기 위해 이들 외부 조직들과 어떠한 관계가 구축되어야 하는지 부분적으로 파악되었다. 결국, 이러한 연구결과는 공동 혁신 이론과 관련된 새로운 이론 개발의 여지를 보여준다.

Abstract

This study investigated the relationships among inter-organizational cost management (IOCM), characteristics of inter-organizational relationship (i.e. trust, interdependence, and learning), innovation co-creation with suppliers, product and process innovations, and firm performance. To collect empirical data, post survey method was employed. The questionnaires were answered by production department director or factory chief. Finally, 104 valid data were collected. To demonstrate the research hypotheses, multiple regression analysis and cluster analysis were adopted. The empirical results showed the significant and positive impact of IOCM on inter-organizational characteristics, and the positive effects of interdependence and learning on innovation co-creation. It was found that the innovation co-creation with suppliers has a positive impact on the product and process innovations of manufacturing firms. Finally, it was observed that the innovations of firms positively influence the increase of firm performance. Although IOCM has been considered as a cost reduction tool, the results of this research suggested that IOCM reinforces the inter-organizational relationships of related firms. Thus, from the perspective of a inter-organizational relationship, the empirical results contribute to the development of new theory about inter-organizational relationships. In the innovation co-creation, the primary point is the acquisition of new knowledge from various external sources. This study partially identified that the characteristics of inter-organizational relationship affect the acquisitions of new external knowledge. Accordingly, this results indicate the development of new innovation co-creation theory.

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