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최기일 ( Ki-il Choi ),정형록 ( Hyung-rok Jung ),정성민 ( Sung-min Jung ),김미옥 ( Mi-ok Kim ) 한국회계학회 2016 회계저널 Vol.25 No.4
본 연구는 국내 방산업체 중 중점관리대상업체를 중심으로 재무제표 및 원가구조 분석을 수행하였다. 손익현황, 성장성, 수익성, 안정성, 활동성, 생산성 경영지표를 분석한결과, 손익현황은 방산부문의 매출액은 상승하였으나, 영업이익은 감소하는 현상을 보였다. 성장성의 경우 매출액 증가율은 제조업 평균을 크게 상회하는 것으로 나타났고, 수익성, 안정성 지표는 전체적으로 제조업 평균에 비해 낮았다. 활동성 지표는 매출채권 회전율을 제외하고 제조업 평균을 하회하였으며, 생산성 지표도 제조업 평균 부가가치에 비해 낮았다. 원가 비목별 비중을 분석한 결과, 방산부문 매출액이 클수록 반제품 및 부분품을 납품받아 조립하는 체계업체 특성이 있어 재료비 비중이 높게 나타났다. 그리고 방산부문 매출액이작은 업체는 자작 비중이 높아 노무비 및 경비 비중이 높게 나타났다. 이를 통해서 체계업체 원가검증시에 협력업체로부터 납품받은 재료비의 단가 적정성 여부를 중점 검토하여야 할 것으로 판단되며, 자작 비중이 높게 나타난 협력업체의 경우는 노무비 및 경비 비목의오류 가능성과 외부 또는 자작 여부에 대한 검토가 필요할 것으로 판단된다. 그리고 부채비율이 크게 변동되는 경우에는 토지, 건물 등의 자산을 매입하기 위한 사채발행 또는 토지, 건물 등의 자산매각을 통한 부채상환이 수반되는 경우가 많았다. 따라서 해당 자산의 민수 및 방산부문 분류기준과 관련비용의 원가성 판단에 유의해야 할 것으로 판단된다. 방위산업이 우리나라의 신성장동력으로서 역할을 수행하기 위해서는 방산업체 경영여건을 개선하는 것이 급선무이다. 이를 위한 방안으로 방산수출 활성화와 방산 중소기업 육성을 들 수 있는데, 이를 통해 고용 창출과 경제 활성화에 기여할 수 있도록 다양한 지원정책을 모색해야 한다. 방산업체는 스스로 기업경영에 불합리한 요소를 제거하는 등 국제경쟁력을 갖추도록 경영성과 개선을 위한 노력을 전개하고, 정부는 방위사업 투명성과 신뢰도 증진을 위해 예측가능하고 신뢰할 수 있는 정책과 환경 마련에 심혈을 기울여야 한다. In this research, the financial statement and cost structure analysis focused on the priority control companies among the defense companies was performed. The major analysis objects are profit and loss status, growth, profitability, stability, activity, and productivity indicator. And this study including the time series analysis and commercial and defense sector labor force structure. And we analyze material cost, labor cost, overhead, and general and administrative expense and the cost structure characteristic was drawn. According to the management index analysis results, the amount of sales increased in the defense sector. But operating income decreased. As to the growth indicator, the sales growth rate was above the manufacturing industry average. The profitability and stability indicators was generally below the manufacturing industry average. the activity indicators fell short of the manufacturing industry average except the receivables turnover. And productivity indicators were lower than the value-added of the manufacturing industry. According to the cost item weight analysis, A company which defense sector sales is large has the system company characteristic that assembles the semi-manufactured goods and components, the material cost ratio is high. And a company which defense sector sales is small has one’s own making characteristic, the labor cost and overhead ratio is high. These results suggest that the system company cost verification focused on the material price appropriateness which supplied by the subcontractor. And the subcontractor cost verification which the one’s own making ratio is high focused on the point that the review for the error possibility of the labor cost and overhead classification and outside or the one’s own working. And in case the debt rate had fluctuated considerably, there was a lot of the case where the debt redemption through the property sale or the corporate bond issue for purchasing the assets. Therefore, it has to be careful of acceptability as cost item and defense sector classification standards. the improvement of the defense industry management condition is needed that the defense industry can perform as the new growth power. For developing defense industry performance, the brought up of small and medium defense companies and expansion of military product export is needed. In order to the creation of employment and economic revitalization, the various supporting policies are needed. As to the field of defense technology, the fusion of the numerous advanced technology is necessary for the weapons system research and development process. The tendency that the technique itself is complicated is enlarged. Therefore, between conglomerate and small and medium companies hold technology need win-win cooperation relationship in research and development process. Defense industry win-win committee and presidential secretary for defense industry is needed in order to promote the mutual interests among the cooperators at the field including the technology, man power, finance, purchase, sale. In the defense industry, since structurally wealth polarization and iniquity occurrence possibility exists between the big and small and medium companies, in order to prevent the bankruptcy or unused capacity of the defense industries holding the specific technology, cooperative and activation plan have to be needed between the large enterprise and small and medium companies. because oligopolistic domestic market demand is faced with the limit, the stable market demand is needed. Therefore, the export upbringing policy for the cooperation between defense large enterprise and small and medium companies and market expansion is needed in order to overcome the export limit caused by the organization and absence of strategy in spite of the high technology and quality. Particularly, in order to possess the global competitiveness with the large enterprise and in order to install the strong backbone role and specialized technology with small and medium companies, The strategic and firm relation is required between the defense large enterprise and small and medium companies. Therefore, defense companies take an action, e.g. cost reduction effort, non-value added activity elimination in order to enhance global competitiveness, and government has to develop the predictable and trustworthy environment for the defense acquisition transparency and reliability. The contribution of this research as follows. First, our research examines operation condition and cost structure of the defense companies by the management index analysis. Second, this research sought for the political implication and the development plan of the domestic defense industry by reevaluating the defense industry management condition.
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