제4차 산업혁명 시대 방위산업 육성 및 발전방향 소고

최기일(Choi, Ki Il) 한국항공우주학회 2018 한국항공우주학회 학술발표회 논문집 Vol.2018 No.4

방산업체 재무제표분석을 통한 방위산업 발전방안 연구

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.

4차 산업혁명 시대에 대응하는 국방획득 제도 개선요인에 관한 연구

김단비 ( Kim Dan-bi ),최기일 ( Choi Gi-il ) 국방대학교 안보문제연구소 2020 국방연구 Vol.63 No.4

본 연구는 델파이와 AHP기법을 이용하여 현행 국방획득 제도에 있어 주요 개선사항에 대한 우선순위를 분석함으로써 4차 산업혁명 시대에 대응한 합리적인 개선 및 발전방향을 제시하고자 하였다. 먼저, 선행연구를 통해 개선요인을 식별하고, 1, 2차 델파이 분석을 통한 대분류 요인으로 획득제도 시스템 차원, 소요 차원, 민군협력 및 부처 간 협력 차원, 정부출연 연구기관 참여 차원, 민간분야 참여 차원으로 구성하였으며, 총 19개의 하위요소들을 도출했다. 이후 AHP 설문조사 분석결과를 통해 대분류별 상대적 중요도와 우선순위에서 소요 차원이 가장 중요한 영역으로 나타났고, 16개 하위요소, 즉 평가요소별 상대적 중요도와 우선순위에서는 소요 창출을 위한 사전연구 제도, 진화적 R&D 제도, 유연한 ROC 설정에 대한 순서로 수정 및 보완이 중요하게 요구되는 것으로 인식함을 확인하였다. 연구결과를 통해 4차 산업혁명 시대에 있어 국방획득 제도 개선이 시급한 우선분야를 도출할 수 있었으며, 국방획득 제도 및 정책 추진 간 중요하게 참고하여 활용될 수 있을 것으로 기대되는 바이다. This study was intended to present reasonable improvement and development directions in response to the era of the Fourth Industrial Revolution by analyzing the priorities of major improvements in the current defense acquisition system using Delphi and AHP techniques. First, the improvement factors were identified through prior research, and the classification factors through the first and second Delphi analysis consisted of the acquisition system level, the required level, civil-military cooperation and inter-ministerial cooperation level, the participation level of government-funded research institutes, and the participation level of the private sector, and a total of 19 sub-components were derived. The results of the AHP survey later confirmed that the required dimensions appeared as the most important areas in terms of relative importance and priority for each section, and that 16 sub-elements, namely relative importance and priority for each assessment element, were perceived to require significant modification and supplementation in the order of prior research plans, evolutionary R&D schemes, and flexible ROC settings for generating demand. Through the research results, it is expected that the improvement of the defense acquisition system in the era of the fourth industrial revolution could lead to urgent priority areas, and that it could be used as an important reference between the defense acquisition system and policy implementation.