중소기업 예산관리 실태에 관한 연구 : 광주광역시 C산업단지 제조업체를 중심으로 = Research On The Budgetary Management Status Of Medium And Small Business : Focusing On The Manufacturer In Gwangju C-Industrial Complex

다국어 초록 (Multilingual Abstract)

There are several ways for enterprises to achieve the most profit at the lowest cost in rapidly changing economic environment and what is most essential is the industrial budget management. Industrial budget management is general period plan that management plan and policy to achieve the goals of management are indicated in financial figure. Since such a budget management is comprehensively used from industrial management plan to management assessment after the end of period, managers adopt and operate budget system and can perform general adjustment of management activities, organization planning and management assessment through differential analysis between budget and business showings.
This study tried to analyze the actual budget management of small and medium enterprise not big enterprise (manufacturing company at C industrial complex in Gwangju city) based on the fundamental theory of budget management from purpose of budge management to its assessment through questionnaire.
iv According to the analysis of questionnaire, the CEOs of small and medium enterprises saw planning of major budget functions as most useful and responded that the budgeting period was regular (the third to the fourth quarter). CEO's participation in budgeting was very high (reflection over 70% was 48% of all participating enterprises) and the department of budgeting was highest in management as 65%. On the budgeting standard, opinion that goal of profit is the budgeting standard was highest as 53% and 96% of respondents showed elasticity of budget operation should be les than 50%. Enterprises that gave compensation after differential analysis and evaluation of budget and settlement were 46%.
Considering that budget management varied depending on sales, business period and CEO's education of enterprise, participation of CEO and management in budgeting was higher as the sales of enterprise were lower and business period of enterprise was shorter. Likewise, responses that the elasticity of budget operation compared to plan should be applied strictly were dominant and the degree that budget slack was felt was higher as sales were higher and business period were longer. CEOs who majored in business and commerce preferred monthly budgeting (50%) and showed higher responses on necessity of assessment and compensation compared to others who didn't major in business and commerce.
This study was significant in that it had a chance to get actual budget management of enterprises and CEOs' recognition of budget and it is expected that constant concern and research on management environment and other conditions of small and medium enterprises can be encouraged through this study.

목차 (Table of Contents)

• 표목차 .............................................................................................................................. i
• 그림목차 .......................................................................................................................... iii
• ABSTRACT.................................................................................................................... iv
• I. 서론............................................................................................................... 1
• 1. 연구의목적................................................................................................................... 1
• 2. 연구의 범위 및 방법................................................................................................. 2
• 3. 연구의 구성................................................................................................................. 2
• II. 예산제도에 관한 이론적 배경 및 선행연구............................................... 3
• 1. 예산의 의의................................................................................................................. 3
• 2. 예산의 기능................................................................................................................. 4
• 3. 예산편성 기간............................................................................................................. 6
• 4. 참여예산의 선행연구................................................................................................. 7
• Ⅲ. 중소기업 예산제도의 실증적 분석........................................................... 12
• 1. 조사방법....................................................................................................................... 12
• 2. 설문항목구성............................................................................................................... 12
• 3. C산업단지 제조업체 현황........................................................................................ 12
• 4. 전체 설문 결과분석................................................................................................... 13
• 1) 예산수립의의.......................................................................................................... 13
• 2) 예산편성의 시기.................................................................................................... 13
• 3) 예산편성부서.......................................................................................................... 14
• 4) 예산수립기준.......................................................................................................... 15
• 5) 예산편성참여도...................................................................................................... 15
• 6) 예산과목의 중요도................................................................................................ 16
• 7) 예산슬랙................................................................................................................... 17
• 8) 예산편성의 탄력성................................................................................................ 17
• 9) 예산편성시 비능률적 요소.................................................................................. 18
• 10) 평가분석주기........................................................................................................ 18
• 11) 평가보상................................................................................................................. 19
• 5. 매출액별 설문분석................................................................................................... 20
• 1) 예산수립의의.......................................................................................................... 20
• 2) 예산편성의 시기.................................................................................................... 20
• 3) 예산편성부서.......................................................................................................... 21
• 4) 예산수립기준.......................................................................................................... 21
• 5) 예산편성참여도...................................................................................................... 22
• 6) 예산과목의 중요도................................................................................................ 22
• 7) 예산슬랙................................................................................................................... 23
• 8) 예산편성의 탄력성................................................................................................ 23
• 9) 예산편성시 비능률적 요소.................................................................................. 24
• 10) 평가분석주기........................................................................................................ 24
• 11) 평가보상................................................................................................................ 25
• 6. 사업기간별 설문분석.............................................................................................. 26
• 1) 예산수립의의.......................................................................................................... 26
• 2) 예산편성의 시기.................................................................................................... 26
• 3) 예산편성부서.......................................................................................................... 27
• 4) 예산수립기준.......................................................................................................... 27
• 5) 예산편성참여도...................................................................................................... 28
• 6) 예산과목의 중요도................................................................................................ 28
• 7) 예산슬랙................................................................................................................... 29
• 8) 예산편성의 탄력성................................................................................................ 29
• 9) 예산편성시 비능률적 요소.................................................................................. 30
• 10) 평가분석주기........................................................................................................ 30
• 11) 평가보상................................................................................................................. 31
• 7. 대표이사의 학력 및 전공별 설문분석................................................................ 32
• 1) 예산수립의의.......................................................................................................... 32
• 2) 예산편성의 시기.................................................................................................... 32
• 3) 예산편성부서.......................................................................................................... 33
• 4) 예산수립기준.......................................................................................................... 33
• 5) 예산편성참여도...................................................................................................... 34
• 6) 예산과목의 중요도................................................................................................ 34
• 7) 예산슬랙................................................................................................................... 35
• 8) 예산편성의 탄력성................................................................................................ 35
• 9) 예산편성시 비능률적 요소.................................................................................. 35
• 10) 평가분석주기........................................................................................................ 36
• 11) 평가보상................................................................................................................. 37
• Ⅳ. 요약 및 한계점......................................................................................... 38
• 참고문헌 .............................................................................................................................. 40
• 부록 ...................................................................................................................................... 41