• The Journal of Asian Finance, Economics and Business
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• 제9권10호
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• pp.265-275
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• 2022

In the current fast-growing market economy, the accounting-outsourcing trend of small and medium-sized enterprises is on the increase. Studies from both foreign and domestic sources have shown that many factors influence this decision. However, each country has different economic and political characteristics, so these factors and their degree of impact on accounting outsourcing also vary. This study aimed to determine the factors affecting the decision to outsource accounting activities of small and medium transport enterprises in Vietnam. A survey of 384 transport SMEs was conducted using the convenience sampling method. A personal interview with owners/managers/CFOs in 3 major cities of Vietnam based on a research review was conducted. The model examines the influence of many independent variables on accounting outsourcing. The multilinear regression analysis shows that the higher the Assets Specificity, the lower the degree of accounting outsourcing. In addition, the degree of outsourcing is positively and significantly related to frequency and trust in accountants. Besides, when we include control variables such as gender, administrative level, firm size, company age, education, and experience into the model. The results show that small and medium enterprises with limited resources should switch from the traditional internal accounting method to a professional accountant with external knowledge. Based on this study, the author proposes several implications for the accounting outsourcing of small and medium-sized transport enterprises in Vietnam to be more effective. Finally, this study also contributes to the basic knowledge of accounting outsourcing.

• 산업공학
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• 제25권2호
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• pp.276-282
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• 2012

Earned value management(EVM) based progress management was designed to systematically manage large or huge projects with budget based criteria. For this reason, existed methods of EVM based progress management have a practical difficulty to apply to small and medium enterprises(SMEs) not possessing enough human resource, time, and cost. In other words, SMEs have performed simultaneously many small-sized projects emphasizing more project delivery than project budget. This study focuses on the area of project management applying to many small-sized projects simultaneously conducted by SMEs. Thus, the method proposed in this study is to manage only the progress of projects after removing cost factor in order to reduce man powers required for allocating the budget of projects to their all activities in detail in the stage of project planning. This study reveals that SMEs are able to manage progress of many projects easily and intuitively using the proposed method.

• 대한안전경영과학회지
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• 제24권2호
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• pp.135-142
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• 2022

The smart factory is an important system that can reduce defects, maximize productivity, and respond to customer needs, from the labor-intensive era of traditional small and medium-sized manufacturing companies through the automation era to CPS using ICT. However, small and medium-sized manufacturers often fall short of the basic stage due to economic and environmental constraints, and there are many companies that do not even recognize the concept of a smart factory. In this situation, to expand the smart factory of small and medium-sized enterprises, the project to support the establishment of a smart factory for the win-win between large and small enterprises. The win-win smart factory construction support project provides a customized differentiation program support project according to the size and level of the company for all domestic manufacturing SMEs regardless of whether or not they are dealing with Samsung. In this study, we analyze the construction status and introduction performance of companies participating in the win-win smart factory support project to find out whether they have been helpful in management and to find efficient ways to improve support policies, and to suggest the direction of continuous support projects to improve the manufacturing competitiveness of SMEs in the future.

• 한국융합학회논문지
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• 제12권6호
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• pp.173-181
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• 2021

그동안은 규모가 큰 기업 위주의 분석과 과거 경영실적과 특허권의 관계위주의 분석을 했으나, 본 연구에서는 실증분석을 통해 중소기업을 대상으로 특허를 보유한 기업의 미래 매출액 변동성에 대해 살펴보았다. 본 연구에서는 지식재산권인 특허권의 양적가치와 질적가치가 기업경영성과에 미치는 영향을 분석하였다. 특허의 양적가치로는 특허의 수를, 질적가치는 특허평균점수를 기업경영성과로는 평균매출액증가율을 사용하였다. SPSS를 이용한 판별분석을 통해 2가지 독립변수 모두 평균매출액 증가율이 2배 이상인 기업과 2배 미만인 기업을 구분하는데 유의적인 변수임을 확인하였다. 따라서 특허권 보유 중소기업에 대해 보증심사나 여신심사시 본 연구결과를 이용하여 향후 매출액이 어떻게 변경될지에 대한 분석의 틀을 이해관계자에게 제공한다는데 의의가 있다.

• 통상정보연구
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• 제11권1호
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• pp.353-378
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• 2009

This paper intends to analyse the export assistance programs for SMEs(Small and Medium-Sized Enterprises) located in Gyeongsangbuk-do Province as well as to suggest export promotion policy for the local government. In order to accomplish these objectives, the present paper makes an extensive survey about export-support programs conducted by Gyeongsangbuk-do Province. The survey was rigorously made to evaluate export-support programs taken by the provincial government of Gyeongsangbuk-do and the regional firms' awareness about them. The paper utilized SPSS for empirical analysis. The frequency analysis was used to know the precision of data and its general features. The Crosstabulation Analysis was also used to evaluate firms' recognition about export-support programs and their practical use, satisfaction and relationships with the characteristics of enterprises. The results show that the local government must effectively systematize export support programs and develop export-support programs customized for the characteristics of enterprises in Gyeongsangbuk-do.

• 디지털산업정보학회논문지
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• 제18권2호
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• pp.61-75
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• 2022

The purpose of this study is to analyze the impact of quality management system requirements, a management innovation technique, on business performance to secure the competitiveness of SMEs in an environment of increasing uncertainty in the global economy and intensifying competition. To this end, a survey was conducted on small and medium-sized enterprises (SMEs) operating a quality management system, and statistical analysis was performed through validity and reliability analysis, regression analysis, and group analysis using IBM SPSS 26.0. As a result of the study, it was found that planning, operation, support, and improvement, which are the core requirements of a quality management system, have a positive effect on business performance. In addition, through group analysis, it was found that the effect of quality management system requirements on business performance varies according to the level of the company. This means that the importance of quality management requirements required for strategy establishment varies according to the quality management introduction level of small and medium-sized manufacturers, and it can be used for small and medium-sized manufacturers to set strategic directions.

• 한국인터넷방송통신학회논문지
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• 제21권1호
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• pp.7-18
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• 2021

최근 한국에서는 클라우드 컴퓨팅, CPS, 빅데이터, 5G, IIoT, VR/AR, 복화 운송 AI 알고리즘 등의 신기술을 활용한 다양한 CIPs(Connected Industrial Parks) 아키텍쳐가 제안되고 있다. 한국의 중소기업들은 미국, 유럽, 일본 등의 해외 선진국 기업들 보다 기술 경쟁력에서 앞서 있지 않은 면들이 많다. 이러한 이유로 한국의 중소기업들은 기술연구 개발에 많은 비용을 투자해야 하는 필요성이 있다. 후발 주자로서 한국의 중소기업들이 지속 가능한 성장을 위해서 수익성을 개선할 필요가 있다. 재무적으로 한국의 중소기업들이 수익성을 증대시키기 위해서는 비용을 절감하는 것이 매출을 증대시키는 것 보다 레버리지 효과성이 높다. 본 논문은 한국 CIPs에 위치한 중소기업들의 비용 절감을 통한 수익성 개선을 주요 과제로 하였다. 한국 CIPs에 위치한 중소기업들의 비용 절감을 위한 방안으로서 VJP(Vehicle Junction Problem)를 주목하였다. 한국형 CIPs 결제 시스템을 통한 중소기업의 최소 물류 비용 달성 방법을 분석하였다. 새로운 한국형 CIPs결제 시스템의 세부 항목을 크게 4가지 "업무(Business)", "데이터(Data)", "기술(Technology)", "자금(Finance)"로 구분하여 정리한다. CIPs 결제 시스템의 성과 분석 방법으로 CBA(Cost Benefit Analysis)을 사용한다.

• 한국전자거래학회지
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• 제2권2호
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• pp.137-153
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• 1997

The acceptance of enterprise resource planning (ERP) system in the industries is essential to enhance the enterprise-wide productivity and global competitiveness. In this study, we first describe the needs for the ERP system and the structural backgrounds of the system. Then we suggest our strategies for the implementation of the standard ERP system under the small and medium enterprises (SMEs).

• 한국IT서비스학회지
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• 제14권1호
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• pp.23-40
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• 2015

The purpose of this study is to analyze the influence of core competences on organizational performance in small and medium sized IT enterprises. Especially, the moderating effects of entrepreneurship and government support variables between the core competences and organizational performance were examined. To empirically prove the hypothesis, the statistical analysis were conducted based on the response from the 502 Korean domestic IT SMEs, using AMOS 18.0 and SPSS 20.0. The results of this empirical study can be summarized as follows. First, core competences (marketing, networking, and technology competence) have positive influence on organizational performance. Second, entrepreneurship and government support have moderating effects in the relationship between core competence and organizational performance. Especially, network and marketing competence appeared to be affected by more entrepreneurship than technology competence. So this paper suggests that when the R&D of SMEs and government support are properly combined, it will directly give an effect on organizational performance. The results of this research can be used for building a better government support policies and strategic planning of small and medium sized domestic IT enterprises.

• KDI Journal of Economic Policy
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• 제37권1호
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• pp.19-44
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• 2015

This paper examines the effect of the global financial crisis on corporate investment in Korea. Specifically, the crisis was considered to have possibly constrained firm-level investment as the negative shock to the credit supply dramatically unfolded. As Duchin et al. (2010) demonstrated, if a negative supply-side shock is evident during a crisis period, larger cash holdings before the crisis will lead to fewer constraints to corporate investment, or vice versa. In order to investigate the supply-side effect of the crisis, we use firm-level financial data, including firms listed on the Korean stock market as well as small and medium-sized enterprises. We find that corporate investment declined significantly after the crisis, even if we control for factors associated with the demand side, such as contemporaneous capital productivity and cash flow. More importantly, the decline is positively and significantly related to cash holdings before the crisis, implying the negative effect of a credit supply shock. Small and medium enterprises experienced relatively sharp investment declines compared to those of larger firms, and the relationship between pre-crisis cash amounts and the degree of investment decline is greater than that in large firms. Additionally, we examine whether the negative effect persists up to the present, finding evidence that the cash-investment relationship continues in small and medium-sized enterprises.