공공기관 BSC모형의 성과지표 간 인과관계 분석: 한국공항공사의 고객관점과 재무관점을 중심으로

권순철,박순애,손지은 서울대학교 한국행정연구소 2017 行政論叢 Vol.55 No.3

This study examined the causal relationship between financial performance and customer performance in a public enterprise by analyzing Granger causality based on Public Service Customer Satisfaction Index data at 12 airports from 2006 to 2015. The results suggest in terms of analysis by type of airport that customer satisfaction has a positive effect on operating profit and net profit in both profitable and unprofitable airports. It can be understood that improvement in customer satisfaction increases the financial performance of the firm and can be seen as part of a virtuous cycle in enhancing the profitability of public enterprises. On the other hand, the study indicates that the financial growth of institutions may diminish the service level and customer satisfaction since the growth rate of some financial performance indicators has a negative effect on customer satisfaction. Moreover, while there exists a mutual causal relationship between financial performance and customer satisfaction the interpretation can be polysemous in the case of unprofitable airports, as the direction of the beta values of two models (+,-) are different. Such results imply that it is necessary to introduce differentiated balanced scorecard strategy maps and indicator systems for each institution because the causal relationships among the indicators may vary depending on an institution’s purpose and function. In addition, the computation of accurate information is highly necessary in order to achieve policy goals. Finally, it is essential to strengthen the usefulness of the balanced scorecard as a means of performance management that is fundamental to long-term value creation as well as continuing growth due to the characteristics of public enterprises, pursuing both profitability and the public interest, rather than adopting only one view, either financial performance or customer satisfaction, as the final goal. 본 연구는 12개 공항의 고객만족도와 재무성과 자료(2006-2015)를 바탕으로 그랜저인과관계분석을 시도하여 공기업의 재무성과와 고객성과 간 인과관계를 살펴보았다. 공항 유형별 분석결과를 살펴보면 고객만족도는 공익형, 수익형 공항 모두에서 영업이익과 당기순익 지표에 긍정적인 영향을 미치는 것으로 나타났다. 이를 통해 고객만족도가 향상되면 기업의 재무성과를 높일 수 있다는 점을 유추해볼 수 있으며, 고객만족도의 향상은 공기업의 수익성 향상에 선순환적인 역할을 하는 것으로 볼 수 있다. 반면, 일부 재무성과지표의 성장률은 고객만족도에 부정적인 영향을 미치는 것으로 나타나, 기관의 재무적 성장이 오히려 고객에 대한 서비스수준과 고객만족도를 저하시킬 수도 있다는 점을 시사하고 있다. 한편, 공익형 공항의 경우 재무성과와 고객만족도간 상호인과관계가 존재하는 것으로 나타났으나, 두 모형의 베타값의 방향성(+,-)이 달라 이에 대한 해석은 다의적일 수 있다. 이러한 결과는 유사한 사업을 수행하는 기관이더라도 조직의 설립 목적 및 기능에 따라 지표간 인과관계가 달라질 수 있기 때문에 기관별로 차별화된 BSC 전략지도 및 지표체계를 도입할 필요가 있으며, 나아가 정책목표 달성을 위한 적실한 정보를 산출할 수 있도록 해야 할 필요가 있다는 점을 시사한다. 더불어 수익성과 공익성을 모두 추구해야 하는 공기업의 특성 상, 재무성과와 고객만족도 중 하나의 관점만을 최종 목표로 채택하기보다는 양 관점을 모두 고려하여 공(公)조직으로서 장기적인 가치창출과 지속적인 성장에 기초가 되는 성과관리의 수단으로서 BSC의 활용 가치를 제고해나갈 필요가 있다.

Reference와 Sense 및 Denotation에 관하여

권순철 경주대학교 1993 論文集 Vol.4 No.-

신령버섯 재배기술과 재배버섯의 요리

권순철 慶北大學校 農業開發大學院 2000 最高農業經營者課程 論文集 Vol.6 No.-

企業環境의 變化와 經營者의 課題 : 經營者의 社會的 責任을 中心으로 Mainly the Social Responsibilities of management

權純哲,金元 영남이공대학 1980 論文集 Vol.9 No.-

All of us are well aware of the many potential problems facing business and our other institutions in future. A variety of difficulties have appeared on the horizen, and more are sure to come. Business is struggling with such problems as consumerism, ecology and environment, business and public ethics, varieties of oppressive controls, protest groups and assorted other developments, and business managers are busy trying to make socioeconomic systems function effectively, and they continually face decisions involving the environment outside the firm. For this matter stated above we try to examine the social responsibilities of management related to the environmental change of business in this paper. To understand fully the tasks of management, first of aIl, one must look at the environment within which business operates. External forces influence the decisions of business managers and its development. The subject of business and its social environment covers relationships of a business institution to the broader society outside its own formal organization. This is a complex relationship which a systems approach may aid in understanThe social institution of business operates as an open system and is especially concerned with values, viability, and public visibility. The modern social environment presents business with a complex age of discontinuity, and businessmen are gradually becoming aware of their social involvement in it. Especially business managers do not operate in an institutional vacuum nor are they free from the restrictions of business, conduct and action prescribed by society. Their day-by-day decisions are at least choices among various alternatives in which social and ethical values must be considered along with profit considerations or what is good for business. Within the past few years there have, too, been pronounced changes in the views of many business managers about their social responsibilities which have paralleled and partly reflected the changing priorities and expectations of society about business social functions. As a result, there are today few subjects of more concern to business than this one. And this paper centering on the social responsibilities of businessman explores some aspects of this issue, including the nature of social responsibilities, different philosophies which have been advanced to guide business, ethics, and limitations which may serve as boundaries for business activity dealing with social responsibilities. Overall it was concluded in this paper that business is and must remain fundamentally an economic institution, but that it does have responsibilities to help society achieve its basic goals anddoes, therefore, have social responsibiliThe larger a company becomes, the greater are these responsibilities. The assumption of social responsibilities is more of an attitude, of the way a manager approaches his decision-making task, than a great shift in the economics of decision-making. It is a philosophy that looks at the social interest and the enlightened self-interest of business over the long-run as compared with the old narrow, unrestrained short-run self-interest. Indeed, a stronger profit motive can result from a greater assumption of social responsibilities. And to enhance the social responsibilities by manager the followings should be considered : 1. Businessman must adjust to dynamic business environment. 2. Businessman must inject ethical considerations into his decision-making. 3. Businessman must equip his firm with `self-regulation system', social audit.

減價償却의 財務的 考察

權純哲 韓社大學 1972 대학논문집 Vol.3 No.-

Although it is a general practice in terms of business finance for each enterprise to resort to the means of raising required capital by issuing stocks and bonds, such a practice is feasible only in the stablized society where a certain rate of profit is guaranteed for business and investment. However, in the mixed economy of the so-called "developing countries" one cannot but take into account the inseccurity of condition for investment. Therefore the writer of this treatise has attempted to search for a way to solidify financial position by expanding its self finance in order to maintain or strengthen business capital already invested rather than by raising external capital. Particularly in post-war days the world economy has undergone a great and rapid change, and industry has shown tendency to enlarge its scale, and fixed assets has taken a larger share according as mass productoin has come into full swing, which in turn has led inevitably to the way of enhancing the role of depreciation. The writer has studied roughly in this treatise, in the hope of contributing to the development of national economy as well as individual enterprises on the financial side of depreciation and its laws and regulations (tax law) concerned in addition to the relation of depreciation accounting accompanied by enormos, fixed assets to financial soundness, its role in reinvestment and expanded production in the form of liquid capital converted from fixed assets like equipments and also on the necessity of improved way of accurate cost accounting and profit and loss accounting. It goes without saying that the profit of an enterprise is determined by accurate assessment of cost which contracts with income and it is also evident that deprociation forms a considerable Portion of expenditure and the portion tends to grow larger. The writer has also stressed that in the days when those complicated problems such as continuous inflation, revolutionizedtechnological know-how, government policy, and environment pollution brought about with great concern in the process of civilization seek to strengthen their financial position by making their fixed assets liquid, a study of a new, and technically ideal system of a new, andtechnically ideal system of assessing depreciation shoul be urgently required.

용인시 실업계 교육의 실태와 문제점

권순철 용인대학교 인문사회과학연구소 2003 인문사회논총 Vol.- No.9

초고속 액세스망

권순철 한국통신학회 1998 한국통신학회 워크샵 Vol.- No.-

내재적 조세에 관한 개념적 고찰

권순철,이경락 慶北大學校出版部 1998 經商論集 Vol.26 No.2

영리법인의 조세지원 유효성에 관한 연구

권순철,권순창 慶北大學校出版部 2004 經商論集 Vol.32 No.1

The main object of this thesis is to analyze the effectivness tax-supporting system using the concept of effective tax rate. From the previous research & tax law, here I analyze the relation between 6 variables and tax burden. From the tax law, export rate, R&D, capital-intensity variables, and from the previous research, firm size, debt ratio, the rate of profit growth variables are selected. Using the tax burden & the variables selected above, following basic model is designed. ETR=α+β_(1)ED+β_(2)CI+β_(3)RD+β_(4)SI+β_(5)DR+β_(6)PG+ε ED:dependence of export CI: capital intensity RD: R & D ratio SI:firm size DR:debt ratio PG:ratio of profit growth As a result of the test on listed corporates, industrial sector reggression, and it's ANOVA, following conclusions are summarized. 1. As a result of regression on listed corporate, it has been proved significant debt ratio, ratio of profit growth on controlling varaibles. Also, it showed significant R & D ratio, export dependence on tax support variables 2. The tax-supporting system on listed corporate has a significant result. Among the variables, especially R&D variables is most frequently used by listed corporates. 3. Indirectly, It shows that the listed corporates of our country smooths it's income

세법상 특별감가상각의 효과에 관한 연구

권순철,정재을 경북대학교 경제경영연구소 1991 經商論集 Vol.19 No.4