경영전략에 따른 기업혁신과 기업가치

김태완 한국전산회계학회 2023 電算會計硏究 Vol.21 No.1

A Corporate management strategy can be defined as embodying the propensity of top management that can affect the overall management activities. In particular, research was conducted in that management strategies can have an important influence on the study of the value relevance of corporate innovation. In this study, the management strategy analyzed the impact of corporate innovation on corporate value using Miles and Snow (1978, 2003)’s defense (prospector) strategy and ESG management strategy. The analysis results can be divided into two main categories:the analysis of the relationship between management strategy and corporate innovation, and the relationship between corporate innovation and corporate value according to management strategy. First, the results of the analysis of the relationship between management strategy and corporate innovation were first analyzed that defensive strategies had a significant (+) effect on corporate innovation. As a result of the defense strategy, which is a stable manager’s strategy using cost reduction and economies of scale, has a positive effect on corporate innovation rather than prospective strategies, different results from expectations were confirmed. The prospective strategy was expected to be significant with corporate innovation indicators due to uncertainties such as new product development, new market development, and R&D, but there was no significance. Second, only ESG (integration) and social responsibility (S) were significantly positively (+) related to corporate innovation, and the remaining governance and environmental responsibilities were not significant. From these results, it was partially confirmed that the more ESG management companies, the stronger the corporate innovation tendency. Next, the analysis of the value relevance of corporate innovation according to management strategy showed that the more defensive strategic companies and the more defensive innovative companies have a significant positive (+) relationship with corporate value than those that do not (prospective innovative companies. These results can be estimated that participants in the capital market evaluate corporate innovation of defensive strategy companies that seek cost reduction and stable profitability more important than prospective strategies with high uncertainty in determining corporate value. Second, as a result of analyzing the value relevance of corporate innovation using ESG integrated indicators and individual indicators, it was analyzed that the value relevance of corporate innovation was significant (+) for ESG management strategy companies. Research on the relationship between corporate innovation and corporate value has long been conducted. This study is meaningful in that it confirmed the importance of CEO's choice of management strategy, believing that corporate innovation and corporate value(Tobin Q) relationship will have different information effects and value relationships depending on the choice of management strategies.

가족기업의 경영전략 유형과 기업가치에 대한 실증연구

박준식,최문수 대한경영학회 2022 大韓經營學會誌 Vol.35 No.8

This study categorized family and non-family companies for KOSDAQ-listed companies and empirically analyzed whether family companies have a governance structure that can lead to long-term growth and development of companies. The goals of a company may differ from company to company, but in general, it can be said that the goals of a company are related to the enhancement of its corporate value. Therefore, the criteria for judging the appropriateness of corporate governance should be whether the current corporate governance structure is effective in enhancing corporate value. If the enhancement of corporate value is directly related to the growth of the company and the management strategy of the company is designed to bring about the continued growth of the company, the corporate governance structure should be in a form that can perform this management strategy well. In other words, if the improvement of corporate value is directly related to the management strategy chosen by companies, the corporate governance structure pursuing this management strategy can be said to be an appropriate form. Execution of an aggressive management strategy that can lead to the continuous growth of a company may be characterized by high uncertainty because large amounts of investment are continuously required, while the performance of investment appears in the distant future. In order to implement such an aggressive management strategy, an appropriate corporate governance structure is required. If a professional manager is a CEO, the corporate value can be increased by appropriately utilizing his expertise to carry out management strategies. However, agent problems that may arise for professional managers can make it difficult to implement aggressive management strategies such as R&D, which require long-term investment and are uncertain about future investment outcomes. On the other hand, in the case of a family business in which the family has control over the management, there is almost no agency problem in the implementation of business strategies according to the agency theory. A family business can make faster and more flexible decision-making by responding to the changing environment without any agency problem so they can promptly execute aggressive and competitive business strategies. The results of the empirical analysis are summarized as follows. First, as a result of logistic regression analysis, the type of leading management strategy was an important factor in classifying family companies. This result shows that in the case of family companies, there is a possibility that they will be active in leading management activities that can enhance corporate value because the interests between shareholders and managers are more consistent than in non-family companies. Second, according to the panel analysis, the more prospective the type of management strategy, the higher the corporate value. In particular, the corporate value of family companies pursuing a prospective management strategy was higher than that of companies pursuing all other types of strategies, including non-family companies. These results support the consensus interest hypothesis that family companies have little possibility of agent problems due to consistent interests between shareholders and managers, thus resulting in reduced agent costs and increased corporate value. Therefore, it can be seen that a family company is one of the appropriate corporate governance structures to efficiently achieve the company's final goal of enhancing corporate value through the implementation of a prospective management strategy.

효과적인 기업위기 대응전략에 관한 연구

이진국(Lee, Jin Kook),강지원(Kang, Ji Won),박종철(Park, Jong Chul) 대한경영학회 2016 대한경영학회 학술발표대회 발표논문집 Vol.2016 No.1

본 연구는 위기유형과 위기 심각성이 소비자 반응에 영향을 미치는데 있어 대응유형전략과 대응시점의 조절역할을 규명하였다. 분석결과, 기업태도에 대한 위기유형과 대응유형전략의 이원상호작용(2-way interaction)효과와 위기유형, 위기 심각성, 대응유형전략 간의 삼원상호작용(3-way interaction) 효과가 통계적으로 유의미하게 나타났다. 구체적으로 위기가 심각한 경우 위기유형과 관계없이 사과전략이 기업태도 회복에 효과적인 것으로 나타났다. 즉, 위기가 심각한 경우 사과전략이 부인전략보다 크게 효과적으로 나타났으며, 위기가 심각하지 않은 경우도 사과전략이 부인전략보다 약간 더 높게 나타났다. 게다가 삼원상호작용 결과에 의하면, 위기가 심각한 경우에는 위기유형(능력위기 vs. 정직성 위기)에 상관없이 모두 사과전략(vs. 부인전략)이 기업태도 회복에 더 효과적인 것으로 나타났다. 반면, 위기가 심각하지 않은 사건의 경우에는 능력위기에는 사과전략(vs. 부인전략)이 기업태도 회복에 효과적인 전략으로 나타났으나, 정직성 위기의 경우에는 사과전략과 부인전략의 차이가 없는 것으로 나타났다. 끝으로 본 연구에서는 위기유형, 위기 심각성, 대응유형전략, 대응시점 간의 다양한 상호작용 효과를 기대했지만, 대응시점과 관련된 상호작용 효과는 나타나지 않았다. 따라서 본 연구결과를 통해 기업들에게 기업위기 시 사건의 심각성과 위기 유형을 파악하여 효과적인 대응을 할 수 있는 전략을 제시하였다는 점에서 실무적인 시사점을 제공할 것으로 기대한다. Most of the previous studies related to the corporate crisis advocate the establishment of an effective crisis system. In other words, a number of previous studies on the use of "how (coping strategy)" in accordance with "What event (type of crisis)" can effectively restore the reputation of the corporation. But unlike previous research this study, focuses on how an effective response to "what event (type of crisis)," "What situations (crisis severity), ‘When (corresponding time)," " ‘how (coping strategy)" will be able to configure the corresponding strategic crisis response system. Therefore, corporate need to determine how effective these corresponding "What event (type of crisis)," "What situations (crisis severity)," "how (coping strategy)". Thus, the present study employed a 2 (type of crisis: competence violation vs. integrity violation) x 2(coping strategy: apology vs. denial) x 2(corresponding time: immediate response vs. delayed response) x 2(crisis severity: high severity vs. low severity) between-subjects design, with control conditions, in order to test the hypotheses. The dependent variable is corporate attitudes with controlled product involvement. Specifically, the results of the study are as follows. Firstly, unlike our reasoning, hypothesis 1 was rejected. It is because integrity crisis appeared to be more negative towards corporate attitudes than competence crisis. Secondly, hypothesis 2 was also rejected because of the crisis severity appeared to show no affect to the corporate attitudes. Thirdly, because of the conflicting results occurred in coping type strategies for integrity crisis, the hypothesis 3 was partially supported. For a competence violation, apology tends to effectively restores corporate attitudes than denial. Also, for an integrity violation, apology tends to effectively restores corporate attitudes than denial. Further, the hypothesis 4 was also partially supported. Although crisis severity and coping type strategies are not statistically significant, the crisis type, crisis severity and coping type strategies are significant. In particularly, when crisis severity is high, the corporate is more effective in its corporate attitudes and corporate image recovery unconditionally by sincere apology, regardless of the type of crisis. On the other hand, when the crisis severity is low, the competence crisis apology strategy is more effective than denial strategy. Further, when the crisis severity is low, with integrity crisis it shows that apology strategy and denial strategy both are not significant for corporate attitudes. Hence, the following is the effect of the corresponding time. The predicted interaction effect between crisis type(H5) and crisis severity(H6) are not significant for corporate attitudes. These results regardless of the corresponding time, the type of crisis and crisis severity showed that people give priority to the apology or compensation. This study contributes new insights along with three dimensions: First, we identify the mixed results of previous studies. In other words, a sincere apology strategy is more effective regardless of the type of crisis in the efficacy of coping strategies according to the type of crisis (Support Sung et al.(2013) result.). Second, because apology strategy is the most effective strategy for the recovery of corporate attitudes, regardless of the type of crisis and corresponding time, companies are encouraged toward sincere apology. Finally, if the corporate crisis is with high severity, it is recommended to address with sincere apology aggressively because it has a responsibility to consider the case as involving more than just corporate responsibility information. On the other side, if the crisis severity is low, the corporate can simply convey the objective explanation for the incident.

기업수명주기와 경영전략이 미래 성과에 미치는 영향

김예경,박원 한국국제회계학회 2019 국제회계연구 Vol.0 No.83

This study examines the effect of corporate life cycle on future performance. We also examine whether these characteristics have different effects on management strategy and future performance. The corporate life cycle is divided into stages of growth, maturity, and decline using growth levels. Also, management strategy can be classified into leading, analytical, and defensive strategy. This management strategy can affect future performance. However, management strategies can increase future performance because the relationship between corporate life cycle and management strategy is significant. Therefore, the relationship between management strategy and future performance may be less relevant when controlling the corporate life cycle. The corporate life cycle is divided into stages of growth, maturity, and decline using growth levels. Also, management strategy can be classified into leading, analytical, and defensive strategy. This management strategy can affect future performance. However, management strategie of leading type can increase future performance because the relationship between corporate life cycle and management strategy is significant. Therefore, the relationship between management strategy and future performance may be less relevant when controlling the corporate life cycle. In this study, it is meaningful to verify the role of corporate life cycle on the relationship between management strategy and future performance. In this study, the life cycle of firms that can not be considered in the previous studies can present the problem of the measurement of management strategy as a parameter that shows the economic characteristics of the company. 본 연구에서는 기업수명주기가 미래 성과에 미치는 영향을 분석해 보고 이러한 기업수명주기가 경영전략과 미래 성과에 차이나는 영향을 미치는지 검증하고자 하였다. 기업수명주기는 성장수준에 따라 성장, 성숙, 쇠퇴단계로 구분지을 수 있으며 경영전략은 Miles and Snow(2003)의 연구를 바탕으로 선도형, 분석형, 방어형 전략으로 구분할 수 있다. 이러한 경영전략은 미래 성과에 영향을 미칠 수 있지만 기업수명주기와의 관계가 밀접하여 기업수명주기를 통제할 경우 경영전략과 미래 성과의 관계를 검증하기 어렵다. 본 연구에서는 이러한 연구 목적을 달성하기 위하여 2004년부터 2016년까지 12월 결산상장법인 중에서 비금융업이며 몇 가지 조건을 충족하는 510개(기업-년)를 대상으로 분석하였다. 분석결과 기업수명주기 중에서 성장단계가 미래 성과에 양(+)의 영향을 미치는 것으로 나타났으며 기업수명주기 중에서 성장단계의 경우 선도형 전략과 관련성이 높은 것으로 나타났다. 마지막으로 경영전략은 미래 성과에 긍정적인 영향을 미쳤지만 기업수명주기 중 성장단계 더미변수를 모형에 포함할 경우 경영전략과 미래 성과의 관계의 영향을 검증할 수 없었다. 본 연구에서는 경영전략과 미래 성과의 관계에 기업수명주기 역할을 검증함으로써 선행연구에서 경영전략과 미래 성과, 회계이익의 질, 기업가치 관련성, 자본비용 등 다양한 관점에서 진행되어온 연구 결과에 대하여 성장성의 대체적 측정치이며 기업의 경제적인 특성에 대한 적절한 통제가 이루어져야 함을 제안하고자 한다.

A study on direction of CSR through convergence design strategies for the improvement of corporate image

Gong, Hoe Jeong(공회정),Cha, Kyung Chul(차경철) 한국전시산업융합연구원 2014 한국과학예술융합학회 Vol.16 No.-

As corporate environments diversify and become more complicated, and as expectation of societal role of companies in society increase, a company’s social responsibility is becoming a vital part of corporate activities. This study about CSR direction for corporate image enhancement seeks CSR direction through a differentiated strategy called “convergence design strategy.” This study figures out the conceptual approach and current status about CSR based on previous existing research. First in studying the CSR direction for corporate image, design standardization process was applied, configuring company CSR related factors "affordability", "differentiation", "responsiveness", and "design." Design standardization process is an important analytical framework used in this study which is widely used in design management and strategy and becomes a conceptual guideline. It is a design focused study of the process of responding appropriately to corporate goals, vision, and external needs. Thus for design management, design standardization process in this study is a conceptual diagram that, including existing general factors, considers things like corporate philosophy and changes in environmental factors and it is useful suggesting efficient CSR direction. Second, focusing on these factors, the study configures CSR in the perspective of design strategy and convergence for efficient and systematic corporate image enhancement. It presents CSR components as efficient CSR framework through convergence design strategy in the perspective of convergence. As above, this study presents guidelines for application of CSR for corporate image enhancement through convergence design strategy using interaction with related stakeholders such as regional characteristics, company characteristics, corporate vision and philosophy. Thus it presents an efficient direction of CSR for corporate image enhancement using design standardization process configuring affordability, differentiation, responsiveness, and design as CSR’s major factors.

Business Group, Nonmarket-Driven Diversification and Nonmarket Corporate Strategy

Hyoung Goo Kang,Changmin Lee 한국윤리경영학회 2015 한국윤리경영학회 학술대회 발표논문집 Vol.2015 No.1

The private incentives of stakeholders can drive corporate diversifications. Controlling shareholders, management and government are important stakeholders and affect a firm’s diversification strategies. We regard such diversification pressed by the nonmarket incentives of stakeholders as nonmarket-driven diversification. This contrasts with standard market-driven diversification. Nonmarket-driven diversification is a subset of nonmarket corporate strategy and has been under researched in the literature. Nonmarket corporate strategy is a nonmarket extension of corporate strategy just as nonmarket strategy is mainly a nonmarket extension of business strategy. We hypothesize that firms affiliated with business groups are more likely to undertake nonmarket-driven diversification. This solves and provides a fresh perspective to the unresolved puzzle on the efficiency of corporate diversification and business groups.

기업지배구조와 이익의 질이 지속적인 세무전략에 미치는 영향

신상이,박종일 한국세무학회 2020 세무와 회계저널 Vol.21 No.6

This study aims to investigate three crucial questions. First, whether the corporate governance leads to sustainable tax strategies or not? Second, whether the higher earnings quality leads to sustainable tax strategies or not? Third, whether the corporate governance mediates the relationship between the higher earnings quality and sustainable tax strategies or not? Does corporate transparency and/or accounting transparency affect firms implementing sustainable tax strategies? Although prior research came up with indirected evidences such as positive (e.g., Neuman et al. 2013;Park et al. 2015). Thus, we directly investigate whether the sustainability of firms’ tax strategies is positively associated with corporate governance and higher financial reporting quality (i.e., earnings quality), and the mediating role of corporate governance on the relationship between earnings quality and sustainable tax strategies. To measure sustainable tax strategies, following McGuire et al. (2013), we calculate the coefficient of variation of annual Cash (GAAP) ETRs as measures over the three-year period, t-2 to t. To measure earnings quality, following Jeon and Park (2019), we use opaque financial reports (i.e., OPAQUE~OPAQUE4) are grounded in accrual-based and real earnings management activity for lower financial reporting quality as measures over the three-year period, t-2 to t. In this study, we used the ESG (environment, social, and governance) evaluation data as a proxy for corporate governance provided by the Korea Corporate Governance Service (i.e., KCGS). We used the sample 3,380 firms listed on Korea Securities Exchange for the period 2011-2019. The empirical results are as follows. First, we do not find evidence that corporate governance is positively linked to firms implementing sustainable tax strategies. Second, we find that higher earnings quality is positively linked to firms implementing sustainable tax strategies. Third, we do not find evidence that corporate governance mediates the link between higher earnings quality and sustainable tax strategies. In sum, our study found that the higher earnings quality rather than sound corporate governance positively influence firm’s sustainable tax strategies. Thus, this paper contributes to the corporate governance, earnings quality, and sustainable tax strategies related literature by bridging the gap that exists in three literatures. Furthermore, our study contributes to corporate governance, earnings quality, and tax literatures by being the first to examine the economic cause of firms implementing sustainable tax strategies in the context of corporate governance and high financial reporting quality. Specially, our results also provide new evidence to the sustainable tax strategies in prior research. In addition, the findings of this study also have certain implications for the managers, regulators and policymakers as it clarifies the link among main aspects of firms to engage in more sustainable tax strategies. 본 연구는 지속적인 세무전략의 기업의 지배구조가 우수한지, 또한 높은 이익의 질과 관련이 있는지, 그리고 높은 이익의 질과 지속적인 세무전략 간에 양(+)의 관계가 우수한 지배구조에 따라 더 강화되는지를 실증적으로 규명하는데 있다. 선행연구는 현금유효세율의 변동성을 낮추는 지속적인 세무전략의 기업이 이익지속성이 높고, 투자자 측면에서 가격결정에 반영되며(McGuire et al. 2013), 또한 더 투명한 정보환경에 있다고 주장한다(Neuman et al. 2013). 따라서 본 연구는 선행연구의 연장선상에서 앞서의 주제를 중심으로 살펴본다. 분석을 위해 지속적인 세무전략의 측정은 McGuire et al.(2013)의 방법을 준용하여 과거 3년간의 Cash(GAAP) ETR의 변이계수로 측정하고, 지배구조는 한국기업지배구조원(KCGS)의 ESG 등급을 이용하였으며, 이익의 질은 전규안․박종일(2019)의 방법을 준용하여 DA와 RM에 기초한 과거 3년간 자료로 측정되었다. 분석기간 2011년부터 2019년까지 상장기업을 대상으로 최종표본은 3,380개 기업-연도 자료이다. 실증결과는 첫째, ESG로 측정된 지배구조는 지속적인 세무전략과 유의한 관계가 나타나지 않았다. 이는 앞서 선행연구의 주장과는 다른 실증적 증거이다(Neuman et al. 2013). 둘째, 높은 이익의 질은 지속적인 세무전략과 양(+)의 관계로 나타났다. 셋째, 높은 이익의 질과 지속적인 세무전략 간에 양(+)의 관계가 우수한 지배구조에 따라 더 강화된다는 결과는 제한적 증거만이 관찰되었다. 이상을 요약하면, 본 연구는 지배구조의 영향보다 투명한 재무보고인 높은 이익의 질이 지속적인 세무전략에 더 중요한 결정요인임을 보여주었다는 데 의의가 있다. 이러한 본 연구의 발견은 지속적인 세무전략을 다룬 관련연구에도 추가적인 새로운 증거를 제공한다. 아울러 본 연구는 KCGS의 ESG 등급과 지속적인 세무전략의 관계를 처음으로 분석한 연구라는 점도 의미가 있다.

경영전략이 기업의 사회적 책임 활동과 기업성과 간의 관계에 미치는 영향

김유진,홍지연 한국회계학회 2018 회계저널 Vol.27 No.3

본 연구에서는 기업의 사회적 책임(CSR) 활동과 경영전략(business strategy) 간의 적합성(fit)이 기업성과(corporate performance)에 미치는 영향에 대해 검토한다. CSR 활동이 기업성과에 긍정적인 영향을 미친다는 선행연구를 바탕으로, 경영전략 차원에서 차별화된 효과가 발생하는지 실증분석한다. 미래의 기업가치 제고에 초점을 두고 적극적인 투자활동을 중시하는 선도형(Prospector) 기업의 CSR 활동은 원가 절감 등의 방법으로 현재의 이익 창출을 추구하는 방어형(Defender) 기업 대비 우수한 성과로 연결될 가능성이 높을 것으로 기대된다. 분석 결과 CSR을 적극적으로 하는 기업(KEJI 지수 200대 기업)은 그렇지 않은 기업 대비 성과(Tobin's Q)가 좋고, 경영전략 차원에서는 선도형 기업이 양(+)의 조절효과(moderating effect)를 가지는 것으로 나타났다. 또한 ①KEJI 지수(CSR 점수)를 부여받은 기업을 대상으로 KEJI 지수의 총 점수 및 부문별 점수, ②점수의 시차효과, ③양 극단(선도형, 방어형)의 전략 그룹에 대한 추가 검증에서도 가설이 지지되는 결과가 도출되었다. 이는 기업성과에 긍정적인 영향을 미치는 CSR 활동이 경영자가 선택한 경영전략에따라 차별화된 효과를 발현된다는 것을 의미한다. 즉, 단기적 관점에서 생산원가 최소화를통한 이익 창출에 관심을 둔 방어형 기업보다는 장기적 관점에서 혁신과 위험을 추구하며, 미래 실적 및 기업가치 제고에 초점을 둔 선도형 기업의 CSR 활동이 성과에 더욱 긍정적으로 작용한다고 할 수 있다. 한편 CSR 활동이 기업성과에 미치는 긍정적인 영향 및 전략의 조절효과는 흑자기업에 한정되어 나타났다. 본 연구는 기업이 추구하는 경영전략에 따라 CSR 활동이 성과에 미치는 영향에 차이가 발생한다는 실증분석의 결과를 제시함으로써 경영자가 CSR 활동 관련 계획을 설정하는데 있어 의미 있는 시사점을 제공한다. 대부분의 CSR 관련 연구에서 CSR 활동과 기업 재무성과 간의 관계에 초점을 두고 있는데 반해, 본 연구에서는 CSR 활동과 최고경영자의 목표, 성향 등이 반영된 경영전략과의 적합성(fit)이 최종적으로 기업성과에 미치는 영향에 대해살펴보았다는데 의의가 있다. 또한 CSR을 기업의 경영전략 차원에서 이해하고, 회계성과와 연결함으로써 연구의 범위를 확장한다. In this study, we examined the impact of the fit between corporate social responsibility (CSR) activities and business strategy on corporate performance. In other words, we examined whether there is a moderating effect of business strategy on the relationship between CSR and corporate performance. It is expected that there will be a plus(+) moderating effect of the Prospector which focuses on the future performance and long term viewpoint of the business strategy, assuming that the CSR activity has a significant positive influence on the corporate performance. As a result of the analysis, CSR activities are expected to positively influence corporate performance. In addition, Prospector had an additional positive impact on firm performance compared to Defender, and also the results of the robustness test considering the CSR score, the lagged effect of the CSR score, bipolar strategy group(Prospector, Defender) led to conclusions supporting the hypothesis. The conclusion implies that the effect of CSR activities on corporate performance is differentiated according to business strategy, and especially CSR activities of Prospector show a greater positive effect than Defender. Meanwhile, the positive effect of such a business strategy on CSR activities and performance is limited to profit firms. In this study, it is important for managers to set up a CSR-related plan by presenting the results of the CSR activities based on the their business strategy. Although most of the existing CSR-related research focuses on the impact of CSR activities on corporate financial performance, in this study, the fit between the CSR activities and the business strategies reflecting the goals and characteristics of the managers will ultimately induce a difference in the level of influence on the business performance.

이동통신 시장에서의 신제품 개발전략이 기업성과에 미치는 영향

곽수환(Soo Hwan Kwak),전희준(Hea June Jeon) 한국생산관리학회 2008 韓國生産管理學會誌 Vol.19 No.3

  본 연구는 신제품 개발 전략이 기업의 성과에 어떠한 영향을 미치는지를 탐색적으로 검증한 것이다. 일반적으로 신제품 개발 전략은 기술지향전략(technology driven strategy)과 시장지향전략(market driven strategy)으로 분류되고 있으므로 이들을 활용하였고(Souder, 1988; LaZerte, 1989), 기업의 성과변수로는 전반적인 만족도와 현재 이용수준을 사용하였다. 본 연구는 이머징 기술(emerging technology)인 휴대폰을 대상으로 조사ㆍ분석하였다. 그 결과 시장지향전략이 전반적인 만족도에 영향을 주고 있는 것으로 나타났다.<BR>  아울러 휴대폰의 사용기간 및 각 기능에 대한 친숙도가 기업성과(전반적 만족도와 현재 이용수준)에 미치는 영향을 조절하는 작용을 하는지를 위계적 회귀분석(Hierarchical Regression)을 통해 분석해 보았다. 그 결과 두 변수 모두가 전반적 만족도와 현재 이용수준에 영향을 주는 조절변수인 것으로 나타났다.<BR>  본 연구는 기업이 어떠한 전략적 방향을 가지고 신제품을 개발해야 성과에 직결될 수 있는지에 대한 가이드라인을 제공하는데 기여하게 될 것으로 보인다.   Many researches categorize new product development strategy into technology driven strategy and market driven strategy. The main objective of this research is to examine the relationship between new product development strategy and corporate performance. This research employs technology driven strategy and market driven strategy as corporate strategy variables. And corporate performance variables are the overall satisfaction and the use level in present. This research analyzes the moderating effect of the use period and the familiarity level in the regression model.<BR>  The research applied to mobile communication industry as emerging technology. The result shows that market driven strategy is the only effect on the overall satisfaction that is one of corporate performances. Furthermore, the use period and the familiarity level have moderating roles on the results of all performance. In addition, the overall satisfaction and the use level effect on future level of use. For the effective approach to improve corporate performances, as a result, the corporate manager must develop new product development strategy with the technological familiarity and the use period. The results of this research may helpful to make a strategic direction of new product development that is linked to the corporate performances.

국내기업의 디자인경영전략 분석에 따른 신개념 CPI 전략구축 연구

홍성수(Sung Soo Hong),홍경민(Kyung Min Hong) 한국디자인문화학회 2010 한국디자인문화학회지 Vol.16 No.4

최근 한국기업들의 위상이 선진국 기업들과의 경쟁에서 대등하고 앞서가는 기업들이 늘고 있으며 국제적인 기업으로 급속히 성장해 가고 있다. 이와 같은 국제화 되는 과정에서 디자인경영의 역할이 크게 기여하였다. 국제적인 경쟁력을 위하여 기업들이 디자인 경영 시스템을 도입하기 시작한 것이 20년 정도밖에 안되고 그것도 실질적으로 기업경영의 도입된 것은 10년 정도 일 것이다. 그렇다 보니 기업에서의 디자인 경영 시스템을 도입하여 기업경영을 체계적으로 적용한 기업은 그리 많지가 않아서 국가에서 디자인브랜드경영대상 제도를 도입하여 장려 차원에서 평가에 따른 포상을 하고, 그에 따른 지원과 혜택을 함으로서 국가 디자인 위상을 높이는 정책을 하여왔다. 그러나 국내 기업들의 현황은 아직도 디자인경영전략 시스템을 확립하여 이를 적극 활용하지 못하고 있는 실정이다. 따라서 보다 체계적인 활용방안을 모색하기 위한 방안으로는 국내 기업들 중에서 디자인브랜드경영대상에 선정된 후 계속하여 디자인경영전략 시스템을 체계적으로 기업경영에 활용하고 있는 기업들을 선정하여 디자인경영전략 시스템의 활용 및 현황 분석을 할 필요가 있다. 또한 같은 맥락에서 디자인경영관리 기본이 되는 CI (Corporate Identity), BI (Brand Identity), CPI (Corporate Product Identity)에 대한 시스템을 잘 활용하고 있는지 분석하여 보다 체계적인 활용 방안도 연구 하고자 한다. 그동안 선진국에서는 오래전부터 디자인경영전략의 일환으로 CPI 전략시스템을 적극 활용하여 왔으며 그로 인하여 기업이미지 향상에 크게 기여하고 있다. 그러나 국내 기업들의 CPI 전략 시스템은 초기 단계이며 현재 진행 중이라고 할 수 있으며 CPI 전략시스템 구축이 제대로 되어있지 않으며, 그 전략 체계도 확립되고 있지 않은 현실이다. 따라서 본 논문의 기본 목적은 국내 기업들의 디자인경영 전략을 분석함으로서 공통적인 전략, 우수하고 훌륭한 전략, 개선되어야 할 전략, 새로운 개념의 전략들을 발췌 정리연구하고 이를 토대로 신개념의 CPI 전략체계를 구축하는데 있다. 따라서 본 연구의 내용은 국내 기업의 디자인경영전략에 대한 현황을 분석하고 그에 따른 디자인경영전략의 핵심이라고 할 수 있는 CPI전략 구축을 위한 새로운 구축체계를 확립하고자 신개념의 CPI 전략 시스템을 체계화하도록 하는 연구내용이다. 또한 연구 방법으로는 먼저 국내 기업의 디자인경영전략 시스템에 관하여 분석하고 그에 따른 CPI 전략 시스템의 현황을 분석함으로써 현재의 문제점과 개선점을 파악하여 새로운 개념의 CPI 전략시스템을 구축하고자 한다. 따라서 연구의 객관화를 위하여 선행 연구와 기존의 통계자료의 분석, 관련 기관을 통한 정보자료의 입수를 통하여 객관적이고 정량적인 방법을 통하여 연구할 것이다. 이와 같은 신개념의 CPI 전략은 기존의 국내 기업들이 설정한 CPI 전략들이 심히 개념적이거나 실행 불가능한 비현실적인 전략들을 분석하여 더욱더 실질적이고 모든 기업들이 공통적으로 실행가능 한 실제적인 CPI 전략의 새로운 체계라고 할 수 있다. 따라서 본 연구 결과는 국내의 많은 기업들이 향후 신개념의 CPI 전략을 도입 활용함으로서, 자신들만의 기업 특성화 이미지 향상에 많은 도움이 될 것이다. Recently, more ``Korean-Corporations`` are expanding their businesses into other(oversea) countries and they are equal or getting better in their competition with advanced country as an international company is going to grow rapidly. Without a doubt, such a process of internationalization the role of design management have greatly contributed to the nations`s economic success. The companies started to introduce a design management system for an international competitiveness that will be only about 20 years, and it has been used actually about 10 years to introduce the real corporate management. Thus, the companies that apply a systematic corporate management with design management in the companies did not have too much design management systems, the government introduced ``The Design Brand Management Award`` according to the evaluation in terms of encouraging and national policy has been improved for the design`s status by the supports and benefits. But the situations of domestic companies are not still actively using and establishing the design management strategy system well. Therefore, in order to find more systematic and useful application method, it needs to do the analysis and utilization of the design management strategy system and find the companies are utilizing their company management by ``The Design Management Strategy System`` after selected ``The Design Brand Management Award`` in the domestic companies. In addition, this research studied more systematic utilization methods with an analysis of good using CI(Corporate Identity), BI(Brand Identity), CPI(Corporate Product Identity) system or not in the same context of the basic design management. In the meantime, developed countries actively utilized CPI strategy system that is a part of design management strategy system from a long time ago, it is improved company images and it is given great contribution by using that. But CPI strategy systems of the domestic companies are basic stages and the works are now in progress, the structure of CPI strategy system was not properly installed. That strategy structure also has not been established in the reality. The basic purpose of this dissertation is studying the extract and organization of the common strategy, the excellent and outstanding strategy, the improved strategy, the new concept of strategy by analysis of the domestic companies`s design management strategy. Also this is studying and building the new concept of CPI strategy structure. Therefore, the basic content of this studying is an analysis with present conditions of the domestic companies`s design management strategy and establishing a new construct system for the CPI strategy structure that is the core of the design management strategy with this results, and the studying is a new concept of the CPI strategy`s systematization. In addition, a study of methods is building of a new CPI strategy system and understanding the present problems and improvements by analysis of the domestic company`s design management strategy system and research of the CPI strategy system`s present condition. Thus, this study focused on the preceding study and analysis of existing statistical data, the obtainments of information data by the related organization for the objective study with the disinterested and quantitative method. For such a reason, the new concept CPI strategy is new structure system of practical CPI strategy for the more practical and all company can use in common by analysis of the existing domestic companies, impractical set CPI strategies up, are quite conceptual or impossible to do. Therefore, this result of the study will help the improvement strategy of own specialized company images after the domestic and international company use and institute the new concept CPI strategy system.