제조기업의 관리통제시스템에 관한 사례 연구 = A Case Study and Analysis on the Levers of Management Control of Manufacturing Companies2

국문 초록 (Abstract)

정보기술의 발전과 시장의 글로벌화에 따라 급격하게 변화하고 있는 환경에서 기업들이 경쟁력을 갖추고 장기적으로 성장하기 위해 관리통제시스템을 정교하게 구축하고 활용해야 할 것이다. 선행연구 대부분 진단적 통제를 중심으로 연구되었고, 최근에는 진단적 통제와 함께 상호작용적 통제의 중요성이 강조되고 있으나 신념시스템과 경계시스템에 대한 고려를 거의 찾아 볼 수 없다. 따라서 본 연구에서는 진단적 통제와 상호작용적 통제의 특징을 보다 명확히 규명하기 위해 대부분의 기업이 보편적으로 사용하고 있는 성과관리시스템과 예산시스템을 동시에 고려하여 실무적인 진단적 통제와 상호작용적 통제의 의미 그리고 신념시스템과 경계시스템에 관한 의미를 실무적으로 살펴보았다. 연구결과 ?신념시스템은 비전과 미션 즉 경영이념으로 정의되고 있고, 전조직구성원들에게 전달하기 위해 정기적인 교육, 사보 그리고 ERP 등을 활용하고 있다. ?경계시스템은 윤리경영 또는 행동강령으로 정의되고 있고, 모든 기업들이 전담 팀과 정기적인 교육을 통해 조직구성원들이 피해야 할 행동들에 대해 엄격하게 감시하고 있었다. ?관리통제시스템은 모든 기업에서 경영활동들이 핵심성과지표에 반영이 되도록 설계되어져 경영자들의 많은 관심이 집중되어 있고, 과거에 비해 일반적으로 상호작용적 이용이 증가되고 있었다. ?예산은 경비와 투자의 개념으로 정의되고, 경영계획 수립 시 중요한 토대로 인식하고 있으며, 그리고 성과평가와 연계되도록 설계되어져 있었다. 기업은 월별로 예산 진행사항을 검토하며, 비용예산은 핵심성과지표에 많은 영향을 받고 있었다. 종합적으로 기업들은 4가지 통제시스템이 하나의 세트를 형성하여 유기적으로 운영되고 있었다. 본 연구는 관련분야의 연구영역을 확대하고 통제시스템을 도입하고 활용하는 측면에서 필요로 하는 분석 자료로 널리 활용될 수 있을 것으로 본다.

다국어 초록 (Multilingual Abstract)

Business environment is undergoing rapid changes recently due to the advancement of information technology and globalization of market environment. In such business environment, many business enterprises would have to build and utilize delicate Management
Control Systems(MCS) in order to improve competitiveness and ensure long-term growth. MCS is a compound system consisting of a variety of control systems. Most precedent studies mainly focused on diagnostic controls, but the importance of interactive controls has
also emerged nowadays. However, there has been almost no studies that considered beliefs system and boundary system. Hence, this study examines the practical meaning of diagnostic control and interactive control and the practical meaning of beliefs control and boundary systems, considering PMS and budget simultaneously, for explaining clearly the characteristics of diagnostic controls and interactive controls.
The results of this study can be summarized as follows:
First, beliefs system is defined as vision and mission, that is, management philosophy, and utilizes regular education, company magazine, ERP, etc, to deliver the beliefs to whole employers in organization. Second, boundary system is defined as management ethics or a
code of conduct, and all companies strictly monitor behaviors that should be avoided for whole members of organization, using relevant team and regular education. Some companies indirectly control executives and employers with company web-site considering customer"s
reaction, and utilize a code of conduct as performance evaluation index. Third, executives focused on PMS, because PMS is designed to reflect all business actions in KPI. According to the survey which compares current diagnostic use and interactive use to those of five years ago, it shows interactive use has increased generally. Fourth, budget is defined as expense and investment, and considered importantly in terms of business planning. Also, it is designed to link to performance evaluation. Companies review budget practice monthly, and expense budget is heavily affected by overall company KPI.
Regarding results of this study, companies use four control systems, and is operated with one systematic set composed of vision, mission, strategy building, action plan, and performance evaluation. The result of this study expands the scope of research of relevant area, and expected to be used widely as analysis materials in terms of introduction and use of control system.

목차 (Table of Contents)

• Ⅰ. 서론
• Ⅱ. 이론적 배경 및 선행연구
• Ⅲ. 관리통제시스템의 사례 및 분석
• Ⅳ. 결론
• 참고문헌
• Abstract

참고문헌 (Reference)

1 김달곤, "품질전략과 통제시스템의 특성이 경영성과에 미치는 영향에 관한 연구 : 생산부문을 중심으로" 서강대학교 대학원 1999

2 Simons, R., "The Role of Management Control Systems in Creating Competitive Advantage: New Perspectives" 15 (15): 127-143, 1990

3 Abernethy, M.A., "The Role of Budgets in Organizations Facing Strategic Change: An Exploratory Study" 24 (24): 189-204, 1999

4 Bisbe, J., "The Effects of the Interactive Use of Management Control Systems on Product Innovation" 29 (29): 709-737, 2004

5 Merchant, K.A., "The Control Function of Management" 23 (23): 43-55, 1982

6 Camillus, J.C., "Strategic Planning and Management Control" Lexington Books 1986

7 Simons, R., "Strategic Orientation and Top Management Attention to Control Systems" 12 (12): 49-62, 1991

8 Anthony, R.N., "Planning and Control systems : A Framework for Analysis" Harvard University Graduate School of Business Administration 1965

9 Ittner, C.D., "Performance Implications of Strategic Performance Measures in Financial Services Firms" 28 (28): 715-741, 2003

10 Merchant, K.A., "Organizational Controls and Discretionary Program Decision Making : A Field Study" 10 (10): 67-85, 1985

11 Merchant, K.A., "Modern Management Control Systems" Prentice Hall 1998

12 Wilson, R.M., "Managerial Accounting : Method and Meaning" Chapman and Hall 1993

13 Hofstede, G., "Management Control of Public and Non-for Profit Activities" 6 (6): 192-211, 1981

14 Otley, D.T., "Management Control in Contemporary Organizations : Towards a Wider Framework" 5 (5): 289-299, 1994

15 Berry, A.J., "Management Control Theories, Issues and Practices" Macmillan Press Ltd 1995

16 Henri, J.F., "Management Control Systems and Strategy: A Resource-Based Perspective" 31 (31): 529-558, 2006

17 Anthony, R., "Management Control System(6th ed.)" Irwin 1989

18 Simons, R., "Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal" Harvard Business School Press 1995

19 Chenhall, R.H., "Integrative Strategic Performance Measurement Systems, Strategic Alignment of Manufacturing, Learning and Strategic Outcomes: An Exploratory Study" 30 (30): 395-422, 2005

20 Pearce, J.A., "Corporate Mission Statements: the Bottom Line" 1 (1): 109-116, 1987

21 Otley, D.T., "Control, Organization and Accounting" 5 (5): 231-244, 1980

22 Lowe, E.A., "Budgetary Control : An Evaluation in a Wider Managerial Perspective" 11 (11): 764-769, 1970

23 Widener, S.K., "An Empirical Analysis of the Levers of Control Framework" 32 (32): 757-788, 2007

24 Emmanuel, C., "Accounting for Management Control(2nd Ed.)" Chapman and Hall 1990

25 Merchant, K.A., "A Review of the Literature on Control and Accountability, In hand book of management" 2006

26 Bart, C.K., "A Model of the Impact of Mission Statements on Firm Performance" 39 (39): 19-36, 2001

27 Gorry, G.A., "A Framework for Management Information Systems" (Fall) : 55-70, 1971

28 Ouchi, W.G., "A Conceptual Framework for the Design of Organizational Control Mechanisms" 25 (25): 833-847, 1979