• Title/Summary/Keyword: 중소

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세무.회계 - 중소기업에 대한 세제지원(II)

  • Song, Jae-Heon
    • Monthly Korean Chicken
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    • v.15 no.11
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    • pp.128-131
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    • 2009
  • 지난 10월호에서는 세법상 중소기업에 대하여 설명했는데, 이번 호에서는 그 뒤를 이어 중소기업에게 주어지는 세제상 지원으로는 어떠한 것들이 있는지 알아보도록 하자.

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A Case Study on Joint Overseas Expansion of Home Shopping Firm and Consumer Goods SMEs (홈쇼핑 기업과 소비재 중소기업의 해외 동반진출에 관한 사례연구)

  • Yang, Heesoon;Jeong, So Won;Chung, Jae-Eun
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.13 no.3
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    • pp.153-165
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    • 2018
  • There must be a balanced development of both conglomerates and small and mid-sized companies in order to secure constant economic growth and competitive edge of South Korea. Accordingly, high expectations are being placed on win-win growth and joint overseas expansion of conglomerates and small and mid-sized companies. This study seeks efficient ways to promote joint overseas expansion of major retailers and small and mid-sized companies considering the distinctiveness of home shopping by conducting interviews about joint overseas expansion of home shopping companies and small and mid-sized consumer goods companies in South Korea. To do this, interviews were conducted with three home shopping companies and three consumer goods SMEs operating in overseas markets. The results are as follows. Home shopping companies contribute to opening up overseas markets for small and mid-sized consumer goods companies, and allows them to make use of business and marketing competencies that they lack. Home shopping companies also produce visual materials or provide language translations, and help draw up documents for customs clearance in trading. They also form market development teams and provide information about the overseas markets. However, since the actual benefits from joint overseas expansion are minor for home shopping companies, there is a need for a strategy for win-win growth of both parties in the long run. To this end, it is necessary to provide substantial benefits to encourage joint overseas expansion. Ultimately, balanced development between home shopping companies and small- and medium-sized consumer goods companies should be promoted.

Analysis on the Curriculums of the Specialized Vocational High Schools Aided by Small and Medium Business Administration (중소기업청 지원에 의한 공업 계열 특성화고 교육과정 편성 실태 분석)

  • Kim, Dae-Deul;Lee, Byung-Wook
    • 대한공업교육학회지
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    • v.36 no.2
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    • pp.85-109
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    • 2011
  • The purpose of this study is to find out the measures to improve the curriculums of the specialized vocational high schools aided by Small and Medium Business Administration through estimating whether they have satisfied the purpose of the aids and analyzing the related factors. Among specialized vocational high schools aided by Small and Medium Business Administration, 49 technical high schools which comprised the largest proportion were chosen as subjects for this study. Among the 49 subjects, 57.1%(28 schools) are reported to be suitable, 36.7%(18 schools) so-so, and 6.2%(3 schools) unsuitable for the curriculums. The curriculums of specialized vocational high schools aided by Small and Medium Business Administration were mostly associated with the local strategic business. However, many of them implemented the pre-existed curriculums because they didn't reflect the job analysis of the business properly. To establish more effective curriculums of the specialized vocational high schools aided by Small and Medium Business Administration, most of all, guides for them should be prepared in its level. Also, midium and long-term development plans of school departments should be made to reorganize the current departments which hinder the specialization in curriculums by government or offices of education. Finally, a conference of government departments on the curriculum establishment should be organized.

A comparative study on performance goal priority of workforce training project of Small and Medium Business(SMB) Specialized Vocational High Schools by existence of teaching staff's assignment (교원의 보직 유무에 따른 중소기업특성화고 인력양성사업 성과 목표 우선순위 비교 연구)

  • Lee, Byung Wook;Lee, Sang hyun
    • 대한공업교육학회지
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    • v.43 no.2
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    • pp.61-78
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    • 2018
  • The purposes of this study are to importance and performance of performance goal of workforce training project of SMB Specialized Vocational High Schools by existence of teaching staff's assignment and compare difference of the priority for performance goal of two groups by IPA. Research problems for them are as follows. First, how about differences of the importance for performance goal of workforce training project of SMB Specialized Vocational High Schools by existence of teaching staff's assignment? Second, how about differences of the performance for performance goal of workforce training project of SMB Specialized Vocational High Schools by existence of teaching staff's assignment? Third, how about differences of the priority for performance goal of workforce training project of SMB Specialized Vocational High Schools by existence of teaching staff's assignment? Results obtained by this study are as follows. First, performance goal of workforce training project of SMB Specialized Vocational High Schools that teaching staffs recognize the most importantly regardless of the existence of assignment was 'improvement of students' adaptation to the filed' in area of 'employment competency strengthening'. Second, performance goal of workforce training project of SMB Specialized Vocational High Schools that teaching staffs recognize the degree of high performance regardless of the existence of assignment was 'expansion of SMB employment opportunity' in area of 'employment connection'. Third, regardless of the existence of teaching staff's assignment, areas of high priority in performance goal of workforce training project of SMB Specialized Vocational High Schools were 'improvement of teaching staff's understanding for SMB' and 'improvement of SMB understanding for Specialized Vocational High School' in area of 'improvement of SMB mind for Specialized Vocational high School'.

Critical Review of the Literature on International Business of Small/Medium-sized Enterprises and Venture Companies: Analysis on the Publication of "Asia Pacific Journal of Small Business" (「중소기업연구」 40년: 국제 경영 연구 문헌 고찰과 향후 연구를 위한 시사점)

  • Kwon, Ki Hwan;Yang, Ji Yeon;Choi, Won Yong
    • Korean small business review
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    • v.42 no.4
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    • pp.1-46
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    • 2020
  • Since its inception in 1979, 174 research papers on international business have been published in "Asia Pacific Journal of Small Business." In this paper, those literatures on international business of small/medium-sized enterprises and venture companies were reviewed and critically assessed. In this respect, research papers on international business were analyzed in the order of author, publication year, detailed research area, research method and main arguments and implications. Based on the data, this paper summarizes how frequently international business papers have been published, what detailed topics of international business have been covered, what research methods have been adopted, and which of the papers in each detailed research area of international business have special meanings. In addition, based on the results of analysis, this paper also drew suggestions on what efforts and changes should be made in future researches on international business activities of small/medium-sized enterprises and venture companies.

Designation of SMEs-Suitable Industry and SMEs' Performance: Evidence from Food Product and Beverages Industry (중소기업 적합업종 지정제도가 중소기업 경영성과에 미친 영향 분석: 음식료품 제조업을 중심으로)

  • Kwak, Kiho
    • Korean small business review
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    • v.41 no.2
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    • pp.25-50
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    • 2019
  • Although Korean government has implemented size-dependent policy, so called "the designation of SMEs-suitable industry", promoting SMEs growth, our understanding in the effectiveness of the policy is limited. We investigate the effect of the policy on SMEs performance in food product and beverages industry, which accounts for the majority in the SMEs-suitable industry. From the perspective of sales, profitability, and R&D intensity, which is regarded as indigenous effort for growth, we find the heterogeneity in the effectiveness of the policy across the sub-sectors in the industry. However, overall the policy does not significantly contribute to the growth of sales, profitability, and facilitation of R&D activity for indigenous innovative efforts of SMEs. Our study advances the theoretical discussion on the effect of the policy with the disaggregated level of analysis, i.e, sub-sector level. Our findings also contribute to the resolution of social and political conflicts between pros and cons of the policy. Our study suggests that policy makers should develop more sophisticated policy that incorporate the specific characteristics of individual sub-sectors. They also need to invest more resources in enhancing the effectiveness of the policy and accelerating SMEs innovative efforts.

The Effects of Technological Capability and Domestic Marketing Capability on Export Market Orientation, and Moderating Effect of Market Turbulence: Evidence from SMEs in Gwangju and Jeonnam Province (기술역량과 국내 마케팅역량이 수출지향성에 미치는 영향과 시장변동성의 조절효과: 광주·전남지역 중소기업에 대한 실증분석을 중심으로)

  • Lee, Jae-Eun;Kang, Ji-Won;Choi, Seo-Hyung;Choe, Soon-Kyoo
    • Korea Trade Review
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    • v.42 no.4
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    • pp.21-47
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    • 2017
  • This study examines the effects of technological capability and domestic marketing capability of SMEs on the export market orientation, focusing on the moderating effect of market turbulence. This empirical analysis, based on surveys collected from 206 small and medium-sized firms located in Gwangju and Jeonnam provinces, yielded the following conclusions. First, technological capability of SMEs has a positive impact on export market orientation. This result not only is consistent with preceding studies but also suggests that when technological capability of SMEs is utilized as their own unique asset to reduce liability of smallness or liability of foreignness, the tendency to export might be increased. Second, domestic marketing capability of SMEs has a positive impact on export market orientation. This result suggests that as the domestic marketing capability of SMEs is used as prior knowledge reducing uncertainty to enter the overseas markets, the tendency to export might be increased. Third, as a result of examining moderating effect of market turbulence, it shows that market turbulence moderates the relationship between domestic marketing capability and export market orientation toward a negative(-) direction. That is, since market turbulence might weaken the relationship between domestic marketing capability and export market orientation, SMEs which belong to the industry considering marketing capability important need to develop strategy with consideration for market turbulence. This study provides theoretical and practical implications in that it reveals factors positively affecting export market orientation and market turbulence can be utilized as a moderator.

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University Student's Beliefs, Attitudes and Intention with Regard to Applying for Jobs in SME (중소기업 취업에 관한 대학생들의 신념, 태도 및 취업의도에 관한 연구)

  • Moon, Sun-Jung
    • Korean small business review
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    • v.39 no.3
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    • pp.57-76
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    • 2017
  • While the unemployment rate is rising rapidly due to recent economic recession at home and abroad, university students' reluctance to apply for jobs in Small and Medium Enterprises (SME's) causes instability in manpower supply and demand and social unrest. To provide insights for solving the problem, this study explores how beliefs and attitudes of university students influence their intention to apply for jobs in SME's using Theory of Planned Behavior proposed by Icek Ajzen. This study followed the 2-stage survey methodology suggested by Ajzen. In the first stage of pilot study, a small sample of university students was used to illicit readily accessible behavioral outcomes, normative referents, and control factors. In the second stage of main study, the standard questionnaire was designed and administered and data were collected and analysed using the PLS Structural Equation Modeling (SEM) technique. PLS-SEM was used instead of Covariance Based (CB)- SEM considering the exploratory nature of this study. In overall, the results showed that TPB is very effective in explaining and predicting the university student's intention to apply for jobs in SEM's. Gender turned out to be a significant moderator variable in the relations between intention and its influence factors. Student's scholastic performance showed a negative correlation with intention. More research efforts need to be exerted to better understand university student's job seeking behavior.