This paper addresses the financial performance effect according to the implementation of SCM packages. Eight financial performance measures were selected based on the literature review. KIS-FAS2004 data on the fifteen companies that implemented SCM packages before December, 2003 were collected to test the effect of SCM implementation. The obtained experimental results show that there are some differences on financial performance measures between before and after the SCM implementation.

Abstract
 1. 문제의 제기 및 연구의 필요성
 2. 선행연구의 고찰
 3. 가설 및 표본선정
  3.1. 가설수립
  3.2. 표본의 선정
 4. 연구설계
 5. 실증분석
 6. 결론
 참고문헌

• 이성헌(경북대학교)
• 김채복(경북대학교)