자동차 부품산업의 중소기업 경영성과에 영향을 미치는비재무적 동인 연구

A Study on the Non-Financial Drivers Influencing the Performance of Small and Medium Firms in Automobile Parts Industry

초록

The purpose of this paper is to make a contribution to the long-term competitiveness of managers, especially those employed in small and medium firms in the automobile parts industry, by analyzing key non-financial drivers that affect business performance, and by examining hierarchical relations between performance measures and their drivers.To achieve the purpose, the paper defines the concept of business process first, and then formulates a hypothesis for the relations between performance measures and their drivers. To test the hypothesis, factor analysis, regression analysis, and path analysis are employed. As a result, statistically significant outcomes are obtained and can be summarized as follows.An employee satisfaction variable directly influences the internal process efficiency, which, in turn, makes a direct impact on the performance of a firm. However, the employee satisfaction variable does not have a direct effect on the performance of a firm. * Professor, College of Economics & Business Administration, Hanyang University.

키워드

경영성과비재무적 동인종업원 만족내부 프로세스 효율성자동차 부품산업 중소기업Business PerformanceNon-financial DriverEmployee SatisfactionInternal Process EfficiencyAutomobile Parts IndustrySmall and Medium FirmsBSCBusiness PerformanceNon-financial DriverEmployee SatisfactionInternal Process EfficiencyAutomobile Parts IndustrySmall and Medium FirmsBSC
제목
자동차 부품산업의 중소기업 경영성과에 영향을 미치는비재무적 동인 연구
제목 (타언어)
A Study on the Non-Financial Drivers Influencing the Performance of Small and Medium Firms in Automobile Parts Industry
저자
이성욱정연도
발행일
2006-06
저널명
관리회계연구
6
1
페이지
47 ~ 69