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정부지원 중소기업 컨설팅 사업의 재무적 성과분석 : 기업성장지원센터 사업 기준 KCI 등재

Financial Performance Analysis of Government-Supporting Consulting Business to Small and Medium Enterprises : Focused on Corporate Growth Supporting Center in KICOX

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한국산업경영시스템학회지 (Journal of Society of Korea Industrial and Systems Engineering)
한국산업경영시스템학회 (Society of Korea Industrial and Systems Engineering)
초록

As the competitiveness of SMEs (small and medium enterprises) is getting more and more improved and globalized, the government provides various consulting services to secure the competitiveness of small and medium firms and support stable growth. However, the assessment of the result from the government’s support is generally focused on non-financial factors, such as customer satisfaction and analysis of improvement effect. This paper is in regards to the statistical analysis of how much the government’s support in the form of providing consulting services contributes to financial outcomes in terms of profitability and growth. ROA (return on asset) and ROS (return on sales), which are investment profitability and sales profitability respectively, are chosen as an indicator of profitability. For analysis of growth, sales revenue and total asset growth are used. The samples are 44 corporations which are supported by government, and 150 corporations which are selected for comparison, with corporate growth support center program by the Ministry of Trade, Industry, and Energy chosen as the consulting model. After gathering the yearly balance sheets and income statements of the samples from CRETOP, Korea Enterprise Data, the analysis is conducted in the way of identifying the statistical significance of financial difference in the same period between corporates taking consulting services and corporates which have not, and the difference of financial outcomes from the corporates taking consulting services before and after consulting services. As a result, in terms of business growth, it is turned out to have positive difference both in growth ratio and profitability compared to the compared corporations at the significant level. Therefore, it is obvious that the consulting program which government provides to SMEs have direct influence practically to the corporates’ management performance.

목차
1. 서 론
 2. 정부지원 컨설팅제도 소개 및 선행연구
  2.1 정부지원 컨설팅 사업소개
  2.2 선행연구검토
 3. 연구 설계
  3.1 연구모형 및 연구가설
  3.2 표본 선정 및 데이터 수집
 4. 분석 결과
  4.1 컨설팅 받은 기업의 전/후 비교(1년 전/2년 후)
  4.2 컨설팅 받은 기업과 받지 않은 기업의 2년 후시점의 성과에 대한 비교
 5. 결 론
 References
저자
  • 정해일(한양대학교 일반대학원 경영컨설팅학과) | Hai-Il Jung (Business Consulting Department, Hanyang Graduate School)
  • 최정혜(한양대학교 일반대학원 경영컨설팅학과) | Jeong-Hye Choi (Business Consulting Department, Hanyang Graduate School)
  • 이상열(한양대학교 경영학부) | Sang-Ryul Lee (Division of Business, Hanyang University) Corresponding author