The Journal of the Convergence on Culture Technology (문화기술의 융합)

The International Promotion Agency of Culture Technology (국제문화기술진흥원)
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Financial Statement Analysis of SMEs in a Non-Face-to-Face Work Environment

비대면 업무환경에서 중소제조기업의 기업경영분석

  • Received : 2023.01.25
  • Accepted : 2023.03.08
  • Published : 2023.03.31
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Abstract

Due to the COVID-19 phenomenon, more than one-third of SMEs in Korea have been working from home. Therefore, we tried to find out the management status of SMEs and find policy support. The survey data was based on the Bank of Korea's corporate management analysis 2021 data. As a result of the study, the debt of SMEs increased from 362 trillion won(2019) to 409 trillion won(2022), while their capital decreased from 489 trillion won(2019) to 336 trillion won(2022). Net profit and loss increased to 14.9 trillion won(2019) and 23.3 trillion won(2021). As a result of the company's financial soundness analysis, First, for stability, the current ratio was high compared to the total industry and the dependence on borrowings was high. Second, profitability improved from 3.20%(2019) to 4.28%(2021), but it was lower than 5.01%(2021) for all industries. Third, the growth rate showed an increase of 12.43%, which is 1.57 times faster than the total asset growth rate of 7.94%(2021) for all industries. As for the growth rate of sales, all industries(2021) showed (-)growth, while SMEs among manufacturing industries showed a growth rate of 14.78%. Fourth, as for activity, the total asset turnover ratio was higher at 0.96% compared to 0.73 for all industries. In conclusion, stability and profitability were low and growth potential was high compared to all industries. In the future, policies that focus on industries with high growth potential are needed.

코로나19 현상으로 우리나라 중소기업의 1/3이상이 재택근무를 하였다. 이러한 상황에서 제조업 중 중소기업의 경영상태를 알아보고 실질적인 정책지원 방향을 찾고자 하였다. 조사자료는 한국은행의 기업경영분석 2021년 자료를 근거로 하였으며, 연구결과 중소기업의 부채는 362조원(2019년)에서 409조원(2022)으로 증가한 반면 자본은 489조(2019년)원에서 336조원(2022년) 축소되었다. 당기순손익은 14.9조원(2019년)에서 23.3조원(2021년)으로 증가하였다. 기업의 재무건정성 분석 결과, 첫째, 안정성은 전체 산업 대비 유동비율은 높고 차입금의존도가 높았으며, 둘째, 수익성은 매출액경상이익률이 3.20%(2019년)에서 4.28%(2021년)로 향상되었으나, 전산업 5.01%(2021년) 비해 낮았다. 셋째, 성장성은 총자산증가율은 12.43%(2021년)이며 전산업 7.94%(2021년) 보다 높았다. 매출액증가율도 전산업(2021년)은 (-)성장인데 반해 중소기업은 14.78%의 성장을 보였다. 넷째, 활동성은 총자산회전율이 전산업 0.73에 비해 0.96%로 높았다. 결론적으로 전산업에 비해 안정성과 수익성은 낮았고, 성장성은 높았다. 향후 중소제조업의 특성상 성장성이 높은 산업위주의 정책이 필요한 것으로 보인다.

Keywords

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