• 제목/요약/키워드: the Small and Medium-sized Companies

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창업중소기업을 위한 조세지원제도에 관한 연구 (A Study on the Tax Support System of Small and Medium Business for Foundation)

  • 박상봉
    • 경영과정보연구
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    • 제12권
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    • pp.227-245
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    • 2003
  • In this paper, it is indicated that, currently, foundation of small and medium businesses is generally increasing in number, but the establishment of manufacturing companies is very slow. This is because of many factors interfering with promotion of the opening of small and medium businesses such as endless bakruptcies of the businesses and uncertain perspective. Therefore, it will be expected to encourage people to start business and activate establishment of small and medium sized manufacturing companies by improving tax support systems and providing tax support information services for founed companies and foundation supporting companies.

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중소기업의 기술지향성과 영향요인의 관계에 관한 연구 (A Study on Technological Orientation of Small and Medium-sized Companies and its Relationship with Influencing Factors)

  • 나상균
    • 대한안전경영과학회지
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    • 제12권1호
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    • pp.169-178
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    • 2010
  • This study was motivated by the attempt to examine from versatile viewpoints the structural relationship between industrial environment, technology orientation and performances which are all factors related to technical innovation of small and medium-sized companies. In this regard, a survey was conducted to investigate the late industrial environment that could have direct and indirect impacts on the technology orientation of small and medium industry and, based on the survey, an analysis was carried out to determine the effects of its technology orientation on the performances in the technological innovation and management. The outcomes of the analysis could be summed up as follows: First, the factors of technology orientation turned out to have influence on those of industrial environment, which suggests the needs for the small and medium industry to consider the factors of industrial environment at multiple levels. Second, the technology orientation was found to influence the performances of technology innovation and management of small and medium industry in a structural manner, which signifies that the small and medium sized companies have to make strategic decision about the preference in the area of technology innovation and management performances.

외항화물운송기업의 재무적 특성에 관한 연구 - 대기업군과 중소기업군의 비교를 중심으로 - (A Study on the Financial Statements Analysis of Ocean-going Shipping Companies)

  • 오태형
    • 무역상무연구
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    • 제69권
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    • pp.389-406
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    • 2016
  • The Purpose of this study is to analyze the financial statements of ocean-going shipping companies that have experienced financial difficulties since the global financial crisis. Specifically, the study conducts comparing major firm with small and medium-sized firm from fianancial point of view, analyzes the different trends of two groups. As a result, this paper finds the different characteristics between two groups. There were known many financial difficulties in ocean-going shipping companies, but this is not applied to small and medium-sized firm group. Small and medium-sized firm group grew soundly and slowly during research period. But major firm group experienced the deficit and their management condition has deteriorated considerably during that period. To cope with this difficulties, major firm group should take self-effort to improve fianacial structure and establish the risk management system.

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글로벌 명품지수와 명품 평가 방법의 개발 (Developing Global Masterpiece Index and the Evaluation Method of a Masterpiece)

  • 신완선;안선응;박상호
    • 품질경영학회지
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    • 제42권2호
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    • pp.189-197
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    • 2014
  • Purpose: To reinforce the product competitiveness of Korean small and medium-sized business in the world market. Methods: By clarifying the definition of a masterpiece, developing global masterpiece quality index(MQI) equipped with checklists, surveying several companies and customers, and analyzing the results of the survey via the MQ zone diagram. Results: The results of the survey show the gap between Korean small and medium-sized business and global masterpiece companies in terms of MQI. From this analysis, in order for the surveyed Korean companies to be the world-class ones, the managerial aspects to be improved could be clearly pointed out through the measurement indices. Conclusion: This research would provide Korean small and medium-sized companies, which wish to get on the global masterpiece level, with an objective guideline.

미국 건설산업의 상대적 약자 배려 정책 고찰 및 시사점 (Positive Discrimination Policy in U.S. Construction Industry and Its Implications)

  • 장철기
    • 한국산학기술학회논문지
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    • 제21권4호
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    • pp.285-292
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    • 2020
  • 건설산업내 상생을 위한 정부의 중소기업 보호 정책에도 불구하고, 위축되어 가는 건설시장으로 인해 대·중·소기업간 수주양극화, 중소기업 및 지역기업의 수주 경쟁력 약화 및 수익성 약화 등의 문제는 여전히 개선되지 못하고 있는 실정이다. 미국 건설산업내 중소기업 및 지역기업에 대한 발주우대제도, 입찰우대제도, 지역기업 활용을 중심으로 건설산업 생태계 내 상대적 약자인 중소기업, 지역기업, 사회적약자소유기업 등을 위한 미국 연방 및 주정부의 정책 및 제도를 고찰하고, 이를 통해 바람직한 중·소기업 보호 및 경쟁력 강화 정책 방향 재고를 위한 국내 중소기업 보호 관련 정책에 시사하는 바를 도출하였다. 결론적으로 물량 배분을 기반으로 하는 국내 중소기업보호 관련 정책과는 달리 미국의 중소기업 및 지역기업 우대 제도는 해당 기업들을 일정비율이내에서 우대를 하되 공정경쟁 원리를 동시에 수용함으로써, 중소기업 및 지역기업 보호와 동시에 해당 기업들의 경쟁력을 강화 할 수 있는 방향에서 정책을 운용하고 있다. 따라서 향후 국내 중소기업 및 지역기업 보호 및 경쟁력 강화를 위해서는 일정부분 보호하는 동시에 중소기업의 경쟁력을 강화할 수 있는 방향으로 관련 제도를 정비할 필요가 있을 것으로 판단된다.

Firms' Switching Intention to Cloud Based Digital Trade: Perspective of the Push-Pull-Mooring Model

  • In-Seong Lee;Sok-Tae Kim
    • Journal of Korea Trade
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    • 제26권6호
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    • pp.20-40
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    • 2022
  • Purpose - In recent times, the international trade environment has been changing rapidly, centering on the online market. In the post-COVID-19 era, small and medium-sized trading companies are facing the problem of not being properly provided with overseas market research, market trend analysis, and trade-related information. Cloud-based digital trade is being sought as an alternative to solve these problems; however, there is a lack of research on the intention to switch to digital trade among small and medium-sized trading companies. Therefore, this study empirically analyzes the intention to switch to digital trade based on the migration theory, and through this, attempts to identify each factor that affects the intention to switch to digital trade. Design/methodology - In this study, in order to identify factors influencing intention to switch to digital trade and innovation resistance of small and medium-sized trading companies, through previous research on migration theory and the PPM (Push, Pull, Mooring) model, each variable was selected for the purpose of the study. Based on this, a research model was established for the factors affecting switching to digital trade of small and medium-sized trading companies and empirically analyzed. In addition, considering the differences in the innovation propensity and maturity of information infrastructure of trading companies as the recipients of innovation, this study analyzes the moderating effect of the mooring effect and seeks ways to establish specific strategies according to the degree. Findings - As a result of empirical analysis, the pull effect was found to have the greatest influence on intention to switch to digital trade. However, the pull factor was found to have an effect on user resistance, and it was confirmed that it was a factor simultaneously inducing positive and negative consumption behaviors among users. In addition, it was found that the higher the company's innovation propensity, the higher the pull effect's influence on the intention to switch, and analysis showed that the push effect had no influence. In addition, companies with high information infrastructure maturity were expected to have a relatively high level of intention to switch compared to companies with low information infrastructure maturity, and the difference between the two groups was found not to be statistically significant. Originality/value - This study is a timely study in that it demonstrated the effect on the switching to cloud-based digital trade for small and medium-sized trading companies and that the cloud system related to digital trade is in full swing. There are academic implications in that it revealed that the pull effect is an important factor in the intention to switch to cloud service. Practical implications were presented in that small and medium-sized trading companies suggested ways to increase the value of the cloud system for switching to digital trade and a way to increase the switching ratio by minimizing the mooring effect. In addition, the study argues that active institutional support from the government is needed to activate cloud service.

지속가능 공급사슬관리가 만족과 상생협력에 미치는 영향: 중소유통물류센터와 체인점의 비교 (Effect of Sustainable Supply Chain Management on Satisfaction and Win-Win Cooperation: Comparison of Small and Medium-Sized Distribution Logistics Center and Chain Store)

  • 임용재;용석광
    • 한국프랜차이즈경영연구
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    • 제13권3호
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    • pp.17-30
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    • 2022
  • Purpose: Recent emergence of diverse businesses in the distribution industry has led small and medium-sized retailers and their distribution logistics centers to face difficulties. Transactions between companies are connected within a supply chain, and the companies have relationships in the form of a supplier and a buyer. Therefore, it is important to identify causes of problems among companies through supply chain and strategic partnerships, thus developing optimal management plans and maximizing performances of companies. This study proposes that sustainable supply chain management consists of product quality, price quality, distribution quality, and promotion quality based on stakeholder theory and resource-based view. This study examined the impacts of sustainable chain management factors on satisfaction and win-win cooperation. Research design, data, and methodology: In the proposed model, satisfaction plays a mediating role in the relationship between sustainable chain management and win-win cooperation. The data were collected from 245 owners who use small and medium-sized distribution logistics center and analyzed using 2SLS (two-stage least square) with SPSS 28.0. Exploratory factor analysis and correlation analysis were used to assess the validity and reliability of constructs. Results: The findings are as follows. In the case of the total and Nadeulgage samples, product, price, and distribution quality had a significant positive effect on satisfaction, but in the case of Neighborhood super, product and price quality have a significant positive effect on satisfaction. Satisfaction has a significant positive effect on win-win cooperation in the overall, Nadeulgage, and Neighborhood super. Satisfaction plays a partial or full mediating role in the case of total, Nadeulgage, Neighborhood super. Conclusions: This study emphasized the need for sustainable supply chain management of small and medium-sized distribution logistics centers by examining the relationship between small and medium-sized distribution logistics centers and chain stores. It was found that store satisfaction plays an important role in the win-win cooperation between small and medium-sized distribution logistics centers and chain stores. Small and medium-sized distribution logistics centers can maximize product quality, price quality, distribution quality, and promotion quality by understanding the effect of chain store-related satisfaction and win-win cooperation on chain stores.

A Comparative Study on the Distribution Regulation Policy in Korea and Foreign Countries

  • Park, Chul-Ju;Kim, Dae-Yun
    • 유통과학연구
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    • 제11권9호
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    • pp.43-49
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    • 2013
  • Purpose - The competitiveness of small- and medium-sized distribution companies has weakened with the entry of large distribution companies and Super Super Markets (SSMs). These companies have nationwide distribution networks and capital to take over street markets, thereby threatening the very survival of small merchants. In order to help these small- and medium-sized merchants, the government has recently reinforced distribution regulations for large distribution companies. Research design, data, methodology - The purpose of this study is to review domestic and foreign distribution regulations and to provide direction for establishing domestic distribution policies in the future. Results - The government must fully reassess its assistance policy for small and medium distribution companies to enable them to engage in differentiated competition with large retailers, based on their own strengths. This will allow all interested parties to coexist. Conclusions - Government assistance policies for small and medium distributors such as traditional markets must be reorganized. The objective is to ultimately protect small and medium distributors and allow them to coexist on their own strengths, rather than have regulations for large retail stores.

내수기업 수출기업화 사업이 기업 성과에 미치는 영향에 관한 연구 (Impact of Export Initiation Support System on Domestic Small and Medium Size Companies)

  • 김찬열;백동현
    • 산업경영시스템학회지
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    • 제46권2호
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    • pp.143-151
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    • 2023
  • Expanding exports of small and medium-sized companies is crucial for the continuous growth of the Korean economy. Therefore, the government operates various support systems to enhance the export capabilities of these companies. This study aims to analyze the impact of the Korean government's flagship export support system, known as the export initiation support system, on the performance of participating domestic companies. A fixed effect model using panel data was applied to examine the characteristics of 11,099 companies that participated in the export initiation support system from 2016 to 2019. The analysis revealed that the number of exporting countries, employees, and previous export volume had a significant impact on the export amount of participating companies. However, contrary to expectations, the number of overseas marketing participation and the GCL (global competence level) test did not show a significant impact. This study is significant as it provides implications for the development of support projects tailored to the specific needs of small and medium-sized companies, with the goal of improving the export support system.

회계투명성관련 제도와 중소기업회계기준의 도입 (The system about accounting transparency and the introduction of the accounting standards for unlisted small and medium sized companies)

  • 박상섭
    • 경영과정보연구
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    • 제31권4호
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    • pp.1-32
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    • 2012
  • 본 연구는 중소기업에 대한 회계투명성 제고를 위하여 독립된 중소기업회계 기준의 도입의 필요성을 제기하고, 독립된 중소기업회계기준의 도입에 대한 방향을 제시한다. 정부는 상장기업을 중심으로 회계투명성 관련 제도를 지속적으로 도입하였다. 그러나 상대적으로 비상장 중소기업의 회계투명성의 제고를 위한 제도의 도입은 매우 적다. 중소기업의 회계투명성제고을 위하여 중소기업이 이해하고 활용할 수 있는 중소기업회계기준의 도입이 반드시 필요하다. 따라서 본 연구에서는 최근 도입된 회계투명성 관련 제도를 살펴보았고, 중소기업의 투명성제고 방안과 관련된 선행연구를 살펴보았으며, 독립된 중소기업회계제도의 도입 방안을 살펴보았다. 독립된 중소기업회계기준의 도입을 위하여 현행회계기준의 문제점 및 중소기업회계기준의 필요성을 설명하고, 외국의 중소기업회계제도에 대하여 살펴보았다. 중소기업회계기준의 도입방안으로 완화방안과 강화방안을 제시한다. 완화방안으로는 이해용이성의 향상, 적용간편성의 증대, 세법과의 일관성 확보의 방안을 제시하였다. 강화방안으로 중소기업의 실상반영, 회계투명성관련 기준의 명문화와 관리적 회계보고측면의 강화의 방안을 제시하였다. 추가적으로 독립된 중소기업회계기준의 도입방향의 문제점과 대책을 기술하고, 보급방안을 제시한다.

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