• 아태비즈니스연구
• /
• 제9권3호
• /
• pp.51-69
• /
• 2018

This study intends to investigate the management efficiency of social enterprises according to types based on the portion of the budget for employing disadvantaged social groups, in the region of Gyeonggi-do. Based on the performance list disclosed at Korea Social Enterprise Promotion Agency's website, 126 social enterprises certified during a period of five years from 2013 to 2017, 126 enterprises were analyzed by using data envelopment analysis (DEA) models comparing five types of the enterprises. The types was mainly identified by the job security of disadvantaged social groups. As for measurement variables, the input components included average wage, support fund, and the number of non-vulnerable employees and the number of vulnerable employees, sales, and net income were selected as output variables. In conclusion, the efficiency of Gyeonggi-do social enterprises decreased every year, and thus it is urgent to improve their efficiency, and priority should be given to the employment of vulnerable social groups, which both the job opportunity providing-type and the social service providing-type showed the highest performance.

• 산업경영시스템학회지
• /
• 제40권2호
• /
• pp.121-128
• /
• 2017

This paper was to evaluate social enterprises' management efficiency with Data Envelope Analysis (DEA). The data was based on the 168 social enterprises' of annual performance reports published in 2015. The research focused on to measure both financial efficiency and social impact of the companies simultaneously. To apply DEA, the paper classified the enterprises into seven types based on types of socal impacts which each company provides before the estimation of the efficiency. The research results showed that group D, which employes disadvantaged people, provides social services and shares resources was the most efficient group and had higest net worths in Pure Technical Efficiency. In contrast, Group B, which only employs social advantage people and provides social service, was the least efficient one. The research suggests a practical and efficient framework in measuring social enterprises' management efficiency, including both the financial performance and social impacts simultaneously with their self-publishing reports. Because the Korea Social Enterprise Promotion Agency does not open business reports which social enterprises submit each year, there are basic limitations on researchers attempting to analyse with data from all social enterprises in Korea. Thus, this study dealt with only 10% of the social enterprises which self-published their performance report on the Korea Social Enterprise Promotion Agency's web site. Regardless of these limitations, this study suggested substantial methods to estimate management efficiency with the self-published reports. Because self-publishing is increasing each year, it will be the main source of information for researchers in examining and evaluating social enterprises' financial performance or social contribution. The research suggests a practical and efficient framework in measuring social enterprises' management efficiency, including both the financial performance and social impacts simultaneously with their self-publishing reports. The research results suggest not only list of efficient enterprises but also methods of improvement for less efficient enterprises.

• 디지털융복합연구
• /
• 제16권12호
• /
• pp.33-39
• /
• 2018

사회적기업은 취약계층에게 일자리를 제공하고, 사회서비스를 제공하는 기업이다. 그러나 급변하는 시장 환경 속에서 사회적 기업의 지속가능 경영은 매우 어려운 실정이다. 따라서 사회적기업의 지속가능 경영을 위하여서는 제한된 자원환경 속에서는 사회적기업의 구성원들의 직무열의가 무엇보다도 중요한바, 사회적 기업가는 구성원들에게 권한위임을 부여함으로서 직무열의를 높일 수 있다고 가정 하였다. 따라서 본 연구는 사회적 기업가가 사회적 기업가정신에 입각하여 사회적기업의 구성원들에게 심리적 임파워먼트를 부여 할 때 구성원들의 직무열의에 어떠한 영향을 미치는가에 대하여 연구하였고, 구성원들에게 임파워먼트 리더십을 부여 할 때 구성원들의 직무 열의에 유의미한 영향을 주고 있었다.

• International Journal of Quality Innovation
• /
• 제9권2호
• /
• pp.11-30
• /
• 2008

The purpose of this study is to develop BSC model of social enterprise. Performance analysis tool of BSC have been brought over from the business world, designed and created from the perspectives of profit-based businesses. The BSC is a strategic performance measurement and management tool designed for the private sector acting as a communication/information and learning system, to measure 'where we are now' and 'where to aim for next'. It prescribes a plan for translating 'vision' and 'strategy' into concrete action across four perspectives at different stages, depending on the business. These perspectives are 'financial', 'customer', 'internal processes' and 'learning and growth', each of which is connected by cause-and-effect relationships that reflect the firm's strategy. Social aims of social enterprise are to accomplish desired outcomes which are to employ vulnerable people and to provide social services. The measurement factors of financial perspective are stable funding, efficiency of budgeting, stakeholders' financial supports, and trade profit. The measurement factors of customer perspective are government, social service users, employees, local communities, sup plier, social activity company, and partnership with external organizations. The measurement factors of internal process perspective are organizational culture, organizational structure/management, internal/external communication, quality of products and services, information sharing. The measurement factors of learning and growth perspective are training and development, management participation, knowledge sharing, leadership of CEO and manager, and learning culture.

• 디지털융복합연구
• /
• 제11권12호
• /
• pp.835-843
• /
• 2013

사회적기업은 사회적 미션에도 불구하고, 급변하는 글로벌 환경에서 경제적 성과 목표에도 응해야 한다. 이러한 상황은 인적자원관리 전략이 중요한 역할을 지님을 의미한다. 특히 경쟁력있는 효율성을 유지하기 위한 과제는 근로자 이직을 낮추는데 달려 있다. 본 연구는 사회적기업 근로자를 대상으로 재직 의도에 영향을 끼치는 직무불안, 직무만족, 고객과의 관계의 영향력을 검증하고자 한다. 조사 대상은 서울 경기 지역의 36곳의 사회적기업 여성 근로자 271명으로 삼았고, 이항로짓회귀분석(Binominal Logistic regression)을 적용하였다. 연구결과, 사회적기업 근로자의 재직 의도는 상당히 긍정적인 수준으로 높게 나타났다. 하지만 사회적기업 근로자의 직무불안정성은 재직 의도에 부정적인 영향을 끼치는 반면 직무만족과 고객와의 관계는 재직 의도에 긍정적인 요인으로 밝혀졌다. 결론적으로 사회적기업의 지속가능성을 위한 근로자의 근속 유지를 위해서는 인적자원 관리가 중요한 역할을 할 수 있음을 밝히고 직무 환경 개선을 위한 관리적 함의를 도출하였다.

• 한국콘텐츠학회논문지
• /
• 제16권12호
• /
• pp.667-676
• /
• 2016

본 연구는 한국의 사회적기업이 사회적 경제의 핵심조직으로 급격히 성장하고 있는 상황에서 사회적기업과 영리기업종사자들을 대상으로 조직문화의 차이를 확인하고, 조직성과에 미치는 영향을 평가하였다. 주요 결과는 다음과 같다. 첫째, 사회적기업과 영리기업종사자의 특성차이 분석결과 사회적기업이 여성비율이 많고, 연령이 높았으며 연봉은 영리기업이 많았다. 사회적기업이 저임금의 여성 노인을 많이 채용하고 있음을 알 수 있다. 둘째, 조직문화차이 분석결과 합리문화는 영리기업이 높고, 집단문화는 사회적기업이 높았다. 영리기업이 생산성과 효율성, 계획수립과 목표설정, 목표달성 위주의 평가, 실적위주의 평가를 중요시하는 반면 사회적기업이 친화와 참여, 종업원 개개인의 개발, 집단사기와 응집력, 상호협조 및 신뢰감을 중요시하고 있었다. 또한, 사회적성과와 경제적성과 모두 사회적기업이 영리기업에 비하여 높았다. 사회적기업이 종사자 참여와 이해에 기반하여 투명하게 조직을 운영하고 있어서 경제적성과도 높게 인식하는 것으로 판단된다. 셋째, 사회적성과는 영리기업은 개발문화 집단문화, 사회적기업은 개발문화 집단문화 위계문화가 높을수록 증가하였다. 경제적성과는 영리기업은 합리문화가 낮을수록 증가하였고, 사회적기업은 집단문화가 높을수록 증가하였다. 아울러 사회적기업 종사자들이 영리기업종사자들에 비하여 사회적성과와 경제적 성과가 높다고 인식하고 있었다. 요컨대, 한국 사회적기업이 영리기업과 차별적인 조직문화를 형성해나가고 있으며, 이러한 조직문화가 조직성과를 달성하는데 기여하고 있는 것으로 판단된다.

• 디지털산업정보학회논문지
• /
• 제17권4호
• /
• pp.161-175
• /
• 2021

This study analyzed the efficiency and influence factors according to the main research institute type of R&D Program for the local community problem-solving. This study applied data envelopment analysis (DEA) method and Tobit regression analysis by using 20 institutions that participated in R&D Program. The results are summarized as follows. First, Analysis results according to the research institute type of R&D project, Efficient DMUs showed more regional innovation institutions than social economy enterprises. But regional innovation institutions were the lowest in the CCR and BCC model. However, efficiency dose not differ between regional innovation institutions and social economy enterprises. Second, as a result of the analysis relation between efficiency and allocation characteristics of R&D input, the participation of regional innovation organizations as participating organizations has a negative effect on efficiency. It was found that the higher the proportion of government subsidies and the higher the employment rate of the vulnerable, which is a social achievement, the positive effect on efficiency. The implication of this study is that the participation of social economy enterprises as the main R&D institution and government R&D support can provide social economy enterprises with opportunities to accumulate R&D capabilities and experience successful commercialization.

• The Journal of Asian Finance, Economics and Business
• /
• 제9권6호
• /
• pp.363-372
• /
• 2022

The purpose of this study is to investigate COVID-19's impact on firm survival, as well as the management accounting system's role in adjusting operation efficiency for business survival. Two sets of data comprising small enterprises in the service sector were used. The first business group serves customers who have changed their lifestyle to a new normal. The second business group serves customers who are affected by social distancing measures. The data was collected based on an in-depth interview method. The data was then evaluated using content analysis and analytic comparison. The results show that the COVID-19 situation positively impacts the business survival of the service businesses group that serves customers who have changed lifestyles. However, COVID-19 has a negative effect on the survival of service business groups that serve customers affected by social distancing measures. In addition, the management accounting used during COVID-19, small enterprises have analyzed the operating environment and used the information stored in the database to determine goals for the operation. This study provides comprehensive economic effects and the utilization of management accounting systems. The accounting systems helped to decide to adjust the operation process during the quick changing of the environment of the small enterprise in the service sector.

• 한국산업정보학회논문지
• /
• 제28권1호
• /
• pp.71-82
• /
• 2023

사회문제 해결의 대안으로 사회적 경제주체가 중요한 대안으로 주목받고 있다. 사회성과인 센티브프로그램(SPC)은 화폐적 가치로 측정된 사회적 성과 규모에 따라 인센티브를 지급하는 민간사업이다. 본 연구는 SPC 사업에 참여한 기업들을 대상으로 DEA를 적용하여 효율성을 측정하고 토빗회귀분석을 통하여 효율성에 영향을 미치는 요인을 분석하였다. DEA 분석결과 SPC에 참여한 사회적 기업 중 23%는 효율적이나 66%는 운영 개선이 필요한 것으로 나타났다. 토빗회귀분석에서는 제조업인 경우 상대적으로 효율성이 낮았으며 매출액의 제곱항이 포함된 경우 매출액이 증가할수록 효율성이 낮아지는 것으로 나타났다. 이를 통하여 임계점을 넘기 전까지 효율성이 낮은 단계에서는 외부 지원이 필요하며 일정 수준 이상으로 성장할 경우 사회적 가치 창출 효율성이 높아지는 구조가 나타남을 확인하였다. 또한, 사회적 기업의 가장 핵심적인 성과라고 판단되는 화폐화된 사회적 성과를 중심으로 효율성 분석을 수행하면서 전통 산업 효율성 분석에 사용된 변수들을 접목시켜 사회적기업 특성에 맞는 생산성과 경제적 성과를 접목시켰다는 데에서 의의가 있다. 향후 사회적 기업들의 사회적 가치 창출에 있어서 필요한 환경 조성 및 분야별 필요조건을 도출하는 연구에 기여할 것이라 기대된다.

• International Journal of Computer Science & Network Security
• /
• 제22권2호
• /
• pp.385-393
• /
• 2022

In the study of the mechanism of labor motivation as a determinant of economic security of the enterprise in competitive conditions, it was found that motivation is determinant in creating the conditions for production and ensuring the active functioning of the enterprise. It is substantiated that the motivational mechanism is the presence of a system of levers, incentives, measures and other elements for economic and administrative incentives for employees, which are used for incentives to work, increase productivity and safety, and more. The motivational mechanism plays an important role in ensuring the economic security of the enterprise and at the same time is a lever to increase competitiveness in the market. The functions of the mechanism of labor motivation are singled out, among which: explanatory-substantiating, regulative, communicative, socialization, regulating. The stages of occurrence of the motive for the employee are classified. The interrelation of motives and incentives in the mechanism of labor motivation as determinants of economic security of the enterprise in competitive conditions is proved. It is proved that the mechanism of labor motivation as a determinant of economic security of the enterprise in competitive conditions should be aimed at: assistance in forming and achieving goals and objectives of the enterprise and achieving balance and equilibrium of economic goals and social responsibility of the enterprise; ensuring close cooperation between management and employees of the enterprise; focus on building a flexible mechanism; transition to a democratic style of governance and involvement of employees in decision-making.