직업기초능력이 전산회계 운용능력에 미치는 영향과 학습태도의 매개효과 분석

노미현 한국상업교육학회 2015 상업교육연구 Vol.29 No.6

본 연구는 직업기초능력의 하위요인들 중 어떤 요인이 전산회계 운용능력에 유의한 영향을 미 치는 주요 요인인지를 회귀분석을 통해 분석하였으며, 아울러 구조방정식 모형을 이용하여 직업 기초능력이 전산회계 운용능력에 미치는 영향 관계에서 학생들의 학습태도가 매개효과를 보이는 지를 분석하였다. 요인분석에서 직업기초능력의 하위요인은 의사소통능력, 수리능력, 문제해결능력, 자원관리능력, 정보능력 5개 요인으로, 전산회계 운용능력은 A능력과 B능력 2개 요인으로, 학습태도는 1개의 요 인으로 추출되었다. 회귀분석 결과, 전산회계 운용능력A(기초정보와 전표처리)에서는 수리능력(p<0.05)과 의사소통 능력(p<0.1)이, 전산회계 운용능력B(결산작업과 장부조회)에서는 문제해결능력( p<0.01)과 수리능 력(p<0.1)이 영향력이 큰 주요 요인으로 분석되었다. 구조방정식 모형 분석에서는 직업기초능력은 학습태도와 전산회계 운용능력에 통계적으로 유 의한 영향을 미치고, 학습태도는 전산회계 운용능력에 유의한 영향을 미쳐, 직업기초능력과 전산 회계 운용능력의 영향 관계에서 학습태도는 부분매개효과를 보인 것으로 분석되었다. 학습태도의 매개(간접)효과는 1% 이하에서 유의한 결과를 보였다. This study attempted to identify which of the sub‐factors of basic occupational competency have a significant effect on computerized accounting operation capability through regression analysis, and analyzed how students’ learning attitude shows a mediating effect on the effect relationship between basic occupational competency and computerized accounting operation capability using a structural equation model. From factor analysis were derived five sub‐factors of basic occupational competency (communication ability, quantitative ability, problem solving ability, resource management ability, and information ability), two sub‐factors of computerized accounting operation capability (ability A and ability B), and one factor of learning attitude. According to the results of regression analysis, computerized accounting ability A (basic information and slip data processing) was influenced significantly by quantitative ability (p<0.05) and communication ability (p<0.1), and computerized accounting ability B (settlement and bookkeeping) was by problem solving ability ( p<0.01) and quantitative ability (p<0.1). In the results of structural equation model analysis, basic occupational competency was found to have a statistically significant effect on learning attitude and computerized accounting operation capability, and learning attitude was found to have a significant effect on computerized accounting operation capability, and these findings suggested that learning attitude had a partial mediating effect on the effect relationship between basic occupational competency and computerized accounting operation capability. The mediating (indirect) effect of learning attitude also showed significance at P<0.01.

회계·경리 사무원의 근무환경 실태와 개인 및 근무 특성별 차이 분석

노미현 한국상업교육학회 2017 商業敎育硏究 Vol.31 No.6

This study examined the work environment of accounting and bookkeeping clerks such as their benefits, wage level and satisfaction, and analyzed whether there is a significant difference between these factors by individual and working characteristics. As a result of analysis, almost 90% of the social insurance benefits of accounting and bookkeeping clerks were included, and differences in characteristics showed that non‐regular workers were significantly lower than regular workers in employment type. The statutory retirement allowance was more than 90%, and the rate of providing cumulative retirement allowance was 29%. In the vacationleave type, more than 65% were provided with paid leave and family event expenses, and in the type of financial support, more than 65% were provided with meal expense assistance. In the analysis of the differences according to characteristics, there was a significant difference in the vacation‐leave type in relation to the workplace type, and there was a significant difference in the retirement allowance, vacation‐leave, and financial support types in relation to the employment type. The wage level of the accounting and bookkeeping clerk was 2,291,900 won for the monthly average wage and 27,821,000 won for the annual pre‐tax income. The analysis of differences in characteristics showed significant differences in wage levels among individual characteristics such as sex, education, and age, and in terms of working characteristics, there was a significant difference in the wage level by the number of service years and the type of employment. The satisfaction of accounting and bookkeeping clerk was slightly higher than that of job position. In relation to the differences by characteristics, in terms of individual characteristics, both job position and job satisfaction by age were significant, and in labor characteristics, job position and job satisfaction by the work type were found to be statistically significant. This study will hopefully be helpful for the 'accounting and bookkeeping clerks' and the job preparation students to understand the difference in the work status and characteristics of the accounting and bookkeeping clerk. 본 연구는 회계 경리 사무원의 복리후생, 임금수준, 만족도 등의 근무환경 실태를 파악하고, 이 러한 요인들에 대해 개인 및 근로 특성별로 유의한 차이가 있는 지를 분석하였다. 분석 결과, 회계 경리 사무원의 복리후생 실태 중 사회보험은 거의 90% 이상이 가입하였으며, 특성별 차이는 고용형태에서 비정규직이 정규직에 비해 유의하게 낮은 것으로 나타났다. 법정퇴직 금 제공은 90%이상이었으며, 누적퇴직금까지 제공하는 비율은 29%였다. 휴가.휴직 유형은 유급휴 가와 경조사휴가비 제공이 65.% 이상, 금전적 지원 유형은 식사비 보조 제공이 80% 이상으로 높 았다. 특성별 차이 분석에서는 직장형태별은 휴가 휴직 유형에서, 고용형태별은 퇴직금, 휴가 휴직, 금전적 지원 유형 모두에서 유의한 차이를 보였다. 회계 경리 사무원의 임금 수준은 월평균임금은 229.19만원, 세전연간소득은 2,782.10만원이었다. 특성별 차이 분석은 개인특성에서 성별, 학력, 연령별 모두에서 유의한 임금수준 차이를 보였으며, 근로 특성에서는 근무연수와 고용형태별 임금 수준에서 매우 유의한 차이를 보였다. 회계 경리 사 무원의 만족도는 일자리보다 일만족도가 약간 높았다. 특성별 차이는 개인 특성에서는 연령별 일자 리와 일만족도 모두 유의하였으며, 근로특성에서는 직장형태별 일자리와 일만족도가 모두 유의한 차이를 보인 것으로 분석되었다. 본 연구는 ‘회계 및 경리사무원’ 종사자 및 취업준비생 등이 회계 및 경리사무원의 근무환경 실 태와 특성별 차이를 파악하는 데 도움이 될 수 있기를 바란다.

외국항공사 지상직 종사원의 이직결정요인과 이직행동의 관계 연구

노미현 관광경영학회 2017 관광경영연구 Vol.78 No.-

It's expected to increase foreign airlines flying to Korea. Most of foreign airlines are interested in HR management. A study was focused on ground staffs having actual turnover experiences. The moderating effects of an employee's significance on the determinants of turnover were analyzed. For relationship between turnover determinants(Push) and turnover, job dissatisfaction for job, compensation, training ,human relationship and autonomy were revealed to have meaningful and positive effect on actual turnovers. For relationship between turnover determinants(Pull) and turnovers, compensation satisfaction, job alternative, empowerment were revealed to have meaningful and positive effect on actual turnovers. And moderating effects of an employees' significance didn't seem to affect employee's turnovers. It's suggested that the HR management focus on compensation, training, autonomy, empowerment because these are turnover determinants controlled by company. To decrease turnover, company provides regular training course, empowerment to employees. This research has understood turnover determinants of foreign airlines employees and also analyzed how the turnover determinants could affect to turnover behavior. Finally, it suggested the implication for the efficient managing skill for the HR and for the airlines business result.

ERP시스템의 도입실태 분석

노미현,류만희 한국생산성학회 2001 生産性論集 Vol.15 No.3

This study analysed the status of ERP implementation of the 57 firms in connection with the strategy of ERP. The most important motivation in considering ERP introduction was to replace the existing system by the superior system, and the firms over 60% reviewed the validity of ERP through the formal estimation method. The most firms replied that the expected life of ERP system is 5 to 7 years and about 60% of firms thought that the expected revenue rate of ERP investment was 5 to 25%. The mean amount of ERP investment was 1.087% of the sales and the firms over 90% invested under 2%. When constructing ERP, the large firms preferred the foreign ERP, while the small and Medium firms wanted the Korean ERP products. The 40.4 percentage of firms took 7 to 12 months to build ERP. The firms over 50% constructed ERP and BPR at the same time, and paid the large amount for customizing than were expected. Many firms selected the bigbang method for ERP module and a blanket construction form for the organization. The cost of ERP system was paid in the order of software, consulting, hardware. In the stage of ERP expansion, the business information warehouse occupied the highest rate to be connected with ERP. The approximately 90 percent of firms had already built or were building EC, or wanted to be linked with ERP. Finally, the ERP benefit was reported most highly in information usefulness, and then in union of business process. The degree of overall satisfaction when using ERP system was over 60 percent.

국내 사이버 IR활동 현황에 관한 문헌 연구

노미현 대한경영교육학회 2009 경영교육저널 Vol.16 No.-

본 연구는 사이버 IR에 관한 이론적인 문헌 검토와 함께 한국IR협의회에서 매월 발간되는 자료를 근거로 국내 사이버 IR의 최근 현황과 연도별 현황을 비교 검토하였다. 이론적인 검토는 IR과 사이버 IR의 발전 및 평가와 수상제도를 파악하고, 이외에 사이버 IR의 장점과 사이버 IR 활성화를 위한 과제 및 사이버 IR 활용 전략을 살펴보았다. 또한 한국IR협의회의 2002년도에서 2007년도까지의 국내기업의 IR활동 실태조사 결과를 파악하여, 연도별 사이버 IR활동의 현황을 검토하였다. 그 결과, 2007년 영문홈페이지 운영비율은 67.2%이며, IR홈페이지의 보유 비율은 2002년 61.8%에서 꾸준히 증가하여 2007년도에는 80.6%로 매우 증가한 것으로 파악되었다. 인터넷 IR활용 계획은 2002년 96.2%에서 2007년도 53.3%로 크게 하락하여 사이버 IR활용 효과에 대한 기대가 저하되고 있음을 보여 주었다. 가장 효과적인 IR활동 순위에서 웹사이트 활용 IR은 2002년에서 2005년까지는 4, 5위였으나 2006년과 2007년에는 7순위로 하락하였다. 2002년도에서 2007년도까지의 모든 연도에서 '재무정보'가 IR페이지에 게재한 비율이 가장 높고, 사이버 IR활동을 위한 가장 중요한 내용이라는 비율도 가장 높았다. This study, together with theoretical reference review on cyber IR, compared and reviewed the recent status of cyber IR activities in Korea and the status per year on the basis of data published monthly by Korea Investor Relations Association. The theoretical review was to identify the development and assessment of IR and cyber IR as well as the award systems. In addition, advantages of cyber IR as well as tasks for cyber IR activation and cyber IR utilization strategies were discussed. Furthermore, by identifying in detail the results produced by Korea Investors Relations Association on the status of IR activities by Korean companies from 2002 to 2007, the status of cyber IR activities per year were examined. As a result, it was found that the rate of operating English websites in 2007 was 67.2% and the rate of holding IR websites gradually and significantly increased from 61.8% in 2002 to 80.6% in 2007. The plans of Internet IT utilization drastically fell from 96.2% in 2002 to 53.3% in 2007 to indicate the lowered expectation of the effect of cyber IT utilization. As of the effective IR activity, website utilization was ranked at the 4th and the 5th positions from 2002 to 2005. However, in 2006 and 2007, it was lowered down to the 7th position. In all years from 2002 to 2007, 'financial information' was listed of the highest rate in IR pages. Also, financial information had the highest rate of being regarded as the most important contents for cyber IR activity.

개인 및 상황적 특성이전산회계 교육성과에 미치는 영향 분석

노미현 한국회계정보학회 2008 회계정보연구 Vol.26 No.2

In this study, we analyzed the impact exerted by self-efficacy and needs for achievements, the individual traits of students, and application trends as well as human and physical learning environments, the situational characteristics, on the results of computerized accounting education. Furthermore, we analyzed whether academic records and the abilities of computer utilization performed a mediating role in the relationship between the above characteristic elements and the results of computerized accounting education. Logistic regression analysis was conducted to verify <Hypothesis 1> and the result indicated that, out of self-efficacy, needs for achievement and trend of application for department, needs for achievement was the major factor to exert the most significant impact on the status of obtaining computerized taxation and accounting qualification. As of <Hypothesis 2>, for which multiple regression analysis was conducted, it was indicated that, out of self-efficacy, needs for achievement and trend of application for department, self-efficacy exerted the most significant positive (+) impact on the level of the results of computerized accounting education. In <Hypothesis 3> to analyze the mediating effect of academic records, partial mediating effect was produced for self-efficacy, while perfect mediating effect was produced for the trend of application for department at p<0.05. In <Hypothesis 4> to verify whether the abilities of computer utilization produced mediating effect, mediating effect was not observed in all of the elements of self-efficacy, needs for achievement and trend of application for department as well as human and physical learning environments. It is anticipated that this study will be used to create effective major education environment to enhance the results of (computerized) accounting education in departments of commerce fields and to propose effective direction in improving academic achievements of students. 본 연구는 학생들의 개인적 특성인 자기효능감과 성취욕구 및 학과의 상황적 특성인 학과의 지원풍토와 인적.물적 학습환경이 전산회계 교육성과에 미치는 영향을 분석하였다. 아울러 이러한 특성 요인과 전산회계 교육성과와의 관계에서 학업성적과 컴퓨터 활용능력이 매개적 역할을 수행하는 지를 분석하였다. <가설1> 검증을 위해 로지스틱회귀분석을 수행한 결과, 자기효능감과 성취욕구, 학과의 지원풍토 중 성취욕구가 전산세무회계자격증 취득여부에 가장 큰 영향을 미치는 주요 요인으로 분석되었다. 다중회귀분석을 수행한 <가설2>에서는 자기효능감과 성취욕구, 학과의 지원풍토 중 자기효능감이 전산회계의 교육성과 수준에 가장 큰 유의한 정(+)의 영향을 미치는 것으로 나타났다. 학업성적의 매개효과를 분석한 <가설3>에서는 자기효능감은 부분매개효과를, 학과의 지원풍토는 p<0.05에서 완전매개효과를 보였다. 컴퓨터 활용능력이 매개효과를 보이는 지를 검증한 <가설4>에서는 자기효능감, 성취욕구, 학과의 지원풍토, 인적.물적 학습환경 모두에서 매개효과를 보이지 않았다. 본 연구는 상경계열 학과에서 (전산)회계교육성과를 높이기 위한 효과적인 전공 교육환경을 조성하고, 학생들의 학업성취도를 향상시키는 데 효과적인 방향을 제시해 줄 수 있을 것으로 본다.

ERP 시스템의 구현성공과 도입성과에 관한 연구

노미현 한국중소기업학회 2004 中小企業硏究 Vol.26 No.1

본 연구는 ERP구현성공정도에 따른 ERP 도입성과의 차이를 분석하였다. [가설1]은 ERP구현성공요인별 전반적인 ERP도입성과 차이를 분석하고, [가설2]는 전반적인 ERP구현성공정도에 따른 경영기능별 ERP도입성과 차이를 분석하였다. [가설3]에서는 전반적인 ERP구현정공정도에 따른 전반적인 ERP도입성과 차이를 분석하였다. 본 연구를 위해 ERP 구현성공요인들은 'ERP팀웍 및 구성', '조직문화와 변화관리', '최고경영자의 관심과 지원', '업무계획과 전망' 등의 9개 요인으로 구분하였다. ERP 도입성과는 요인분석을 통해 '생산 및 영업측면의 성과', '인력 및 조직업무 측면의 성과', '전산/정보화 측면의 성과', '재무 및 회계업무 측면의 성과' 등 4개 요인으로 구분하였다. 전반적인 ERP 구현성공요인은 9개의 요인을 한 개의 공통요인으로 묶은 것을 의미하며, 전반적인 ERP 도입성과는 4개의 요인을 한 개의 공통요인으로 묶은 것을 의미한다. 가설검증을 위한 통계분석은 일원 및 다변량 분산분석 기법을 이용하였다. 분석 결과, [가설1]은 "ERP팀웍과 구성'(p<0.1)을 제외한 모든 구현성공요인들이 p<0.1에서 p<0.1구현성공정도가 높을수록 전반적인 p<0.1 도입성과도 큰 통계적으로 매우 유의한 결과를 보였다. [가설2]는 전반적인 p<0.1구현정공정도가 높은 집단일수록 경영기능별 도입성과도 보다 큰 것으로 나타났다. [가설3]은 전반적인 p<0.1 구현성공정도가 우수한 집단이 미흡한 집단과 보통인 집단에 비해 전반적인 p<0.1 도입성과도 높은 결과를 보였다. This article analyzes the differences of ERP performances depending on the degree of ERP implementation success. This study divided ERP implementation variables into nine factors and ERP performance variables into four factors of management function through factor analysis. The general factor means blnding up several factors into a common factor. For this study, the empirical tests such as Anova and Manova were conducted. The test results are as follows. In the hypothesis 1, the difference of general ERP performance from the other eight factors except for 'ERP teamwork and composition' factor (p〈0.1) showed the very significant result of p〈0.01. The test of the hypothesis 2 showed that the higher the success degree of general ERP implementation was, the stronger the ERP performances in four management functions appeared. In the 'H3' analysis of general implementation success and general performance, the significant result between the fine group and the other two groups was found in general ERP performance.

DEA를 이용한 외부감사 대상 농업법인 기업의 경영효율성 분석

노미현 한국상업교육학회 2014 상업교육연구 Vol.28 No.5

본 연구는 자료포락분석(DEA)를 이용하여 외부감사대상 농업법인의 경영효율성을 분석하였다. DEA 모형은 임직원수, 영업비용, 자산총계(총자본)를 투입변수로, 매출액을 산출변수로 설정하였다. 주요 분석결과를 요약하면, 농업법인 41개 전체의 기술효율성은 0.8192, 순수기술효율성은 0.8795, 규모효율성은 0.7890이었다. 농업법인 집단 간 효율성 차이 분석은 기술효율성과 순수기술효율성만 p<0.05와 p<0.01에서 효율성 평균에 유의한 차이를 보였으며, 세 집단 중 가금 및 조류사육업이 가장 높은 효율성을 보였다. 농업법인 세부 업종별 상대적 효율성 비교 분석 결과를 보면, 작물재배업은 CCR 모형에서는 6개중 3개가, BCC모형에서는 5개, 규모의 효율성에서는 3개가 효율적 기업이었다. 규모의 효율이 비효율적인 3개 기업은 모두 규모에 대한 수익 감소형(DRS)으로 분석되어 투입변수들의 감소를 통한 효율성 개선 필요성이 제기되었다. 양돈업은 CCR 모형에서는 17개중 4개가, BCC모형에서는 11개, 규모의 효율성에서는 5개가 효율적 기업이었으며, 규모수익 불변형(CRS)은 4개, 감소형(DRS)은 12개, 체증형(IRS)은 1개로 분석되었다. 가금 및 조류사육업은 CCR 모형에서는 18개중 4개가, BCC모형에서는 12개, 규모의 효율성에서는 5개가 효율적 기업이었으며, 규모에 대한 수익 불변형(CRS)은 4개, 감소형(DRS)은 6개, 체증형(IRS)은 8개로, 규모에 대한 수익 체증형(IRS)이 가장 많았다. This study analyzed the management efficiency of agricultural corporations subject to external audit using data envelopment analysis (DEA). The DEA model was formulated with input variables the number of employees, operating expense and total asset, and output variable sale. The results of analysis are summarized as follows. The overall technical efficiency of 41 agricultural corporations analyzed in this study was 0.8192, their pure technical efficiency was 0.8795, and their scale efficiency was 0.7890. When difference in analysis among the groups of agricultural corporations was analyzed, the mean efficiency was significantly different among the groups only in technical efficiency and pure technical efficiency (p<0.05 and p<0.01, respectively), and the group raising poultry and birds showed the highest efficiency among the three groups. In the comparative analysis of relative efficiency for each business type of agricultural corporations, among 6 corporations growing crops, 3 were efficient in the CCR model, 5 in the BCC model, and 3 in scale efficiency. The 3 corporations inefficient in terms of scale efficiency were found to be of decreasing‐returns to scale (DRS) type in need of improving efficiency through decreasing the input variables. Among 17 corporations raising pigs, 4 were efficient in the CCR model, 11 in the BCC model, and 5 in scale efficiency. In addition, 4 of them were of constant‐returns‐to‐scale (CRS) type, 12 of DRS type, and 1 of increasing‐returns‐to‐scale (IRS) type. Among 18 corporations raising poultry and birds, 4 were efficient in the CCR model, 12 in the BCC model, and 5 in scale efficiency. As for returns to scale, 4 of them were of CRS type, 6 of DRS type, and 8 of the IRS type, so IRS was most frequent.

사립 전문대학의 특성별 교육지표 차이와 영향 관계 분석

노미현 한국상업교육학회 2013 상업교육연구 Vol.27 No.5

본 연구는 지역별, 학제별, 대학규모별 특성에 따라 교육여건 및 교육성과가 다르게 나타날 수 있다고 보고 대학공시 정보를 이용하여 사립 전문대학의 특성별 교육지표 차이를 분석하였다. 또한 추가 분석으로 대학의 특성과 교육여건지표가 교육성과에 미치는 영향 관계를 분석하였다. 교육여건 분석결과, 교육시설 지표인 교사시설확보율과 교지확보율은 대학규모별 특성에서만 1% 이하에서 규모가 작은 대학일수록 높은 평균을 보였다. 교육환경 지표는 9개 지표 중 지역별은 7개, 학제별은 4개, 규모별은 6개 지표에서 유의한 평균 차이를 보였다. 교육성과 지표 분석결과는 신입생 관련 성과인 3개 지표 모두 소재지역별, 대학규모별 특성에서 1% 또는 5% 이하의 평균차이를 보였다. 재학생충원율 성과는 지역별 특성에서는 1% 이하에서, 학 제별과 대학규모별에서는 5% 이하의 유의한 차이를 보였다. 취업률 성과는 지역별에서만 5% 이하 로 수도권<지방광역시<기타지방대학 순으로 나타났다. 추가 분석인 대학의 특성과 교육여건이 교육성과에 미치는 영향 관계 분석에서는 학생1인당 교 육비와 대학규모는 매우 유의한(p<0.01) 정(+)의 영향을 미쳤으며, 재학생 평균 등록금은 재학생충 원율과 취업률 성과 에서 매우 유의한 음(-)의 영향을 미쳤다. 전임교원확보율은 취업률 성과 보다 는 재학생충원율 성과에서 매우 유의한 정(+)의 영향을 미쳤다. 위의 분석은 대학 경쟁력 확보를 위해서는 학생에 대한 교육비 투자 확대, 등록금 인하 및 전임 교원확보율 증대 정책의 필요성을 시사하는 결과로 볼 수 있다. This study analyzes differences in characteristics-based educational indicators among private junior colleges using university information disclosure from the view that educational conditions and performances can differ due to regional, school-systematic, and scale characteristics of junior colleges. Also, it further analyzes relations of the influence that college characteristics and educational condition indicators have on educational performances. As a result of the analysis of educational condition indicators, colleges in smaller scale under 1% in college scale characteristics showed higher averages in the two educational facilities indicators, school building and site provisions. There were significant average differences in 7 out of the 9 educational indicators with regional classification, 4 with school system classification, and 6 with scale classification. The results of the analysis of educational performance indicators showed less than 1% or 5% average differences in all of the three freshmen related performance indicators with regional and scale classification. As for attending ratios, there were less than 1% significant differences in regional characteristics and less than 5% significant differences in school-systematic and scale characteristics. The order of colleges in employment rates with respect to regions turned out to be ‘colleges in the capital area < ones in non-capital metropolitan areas < ones in non-capital, non-metropolitan areas with less than 5% differences. The further analysis of the influence of characteristics and educational conditions of colleges on educational performances showed that educational cost per student and college scale had very significant (p<0.01) positive (+) influence while average tuitions had very significant negative (-) influence on attending ratios and employment rates. Faculty-student ratios had very significant positive (+) influence on attending ratios. The above analysis can be regarded as suggesting that policies are necessary for extending educational fund investment for students, tuition lowering, and faculty-student ratio increase in order to secure colleges’ competitiveness.

중소기업의 展示마케팅 활용과 그 활동수준이 기업의 생산성 제고에 미치는 영향 : 경영성과를 중심으로 Focused on Business Performance

노미현,김태정 한국생산성학회 2005 生産性論集 Vol.19 No.1

The present study examines whether exhibitions are useful as an effective means of marketing for small and medium companies with regard to their business performance (marketing productivity). For this purpose, Hypothesis 1 analyzed whether the effectiveness of exhibition as a means of marketing is affected by company characteristics such as the market environment dynamics of the company, company size and the period of growth and the company's marketing abilities (efforts) in companies that utilize exhibition marketing and ones that do not. Hypothesis 2 analyzed whether the utilization of exhibition marketing according to the type of strategy against environment change varies companies' business performance. Hypothesis 3 analyzed whether the level of exhibition marketing in companies utilizing exhibition marketing is in a significant correlation with the level of their general marketing activity and business performance. According to the result of analyzing Hypothesis 1, 'company size' and 'R&D and market expansion' were found to be major factors with significant effect on the utilization of exhibition marketing (p<0.05). In Hypothesis 2, business performance was high in order of analyzer type, prospector type and defender type among companies that do not utilize exhibition marketing, and in order of prospector type, analyzer type and defender type among companies that utilize exhibition marketing. In addition, companies utilizing exhibition marketing showed higher performance than those not regardless of their type of strategies, but the type of strategy was analyzed not to interact with the utilization of exhibition marketing. In Hypothesis 3, 'R&D and market expansion effort' showed an extremely high correlation with the level of exhibition marketing activity. With regard to companies' business performance, 'exhibition marketing planning activity' and 'evaluation activity' showed a very high correlation with each other.