성과배분제도가 노동생산성에 미치는 영향 : 조직상황의 조절효과와 성과배분제도의 특성을 중심으로 = Profit-Sharing and Firm Performance : The Effect of Organizational Context and Plan Characteristics

다국어 초록 (Multilingual Abstract)

Profit-Sharing and Firm Performance: The Effect ofOrganizational Context and Plan CharacteristicsDong-Bae KimIn-jae LeeJi-ye JangDoes Profit-Sharing matter? Using “Workplace Wage Survey” by Ministry of Labor(2005) in Korea, this study investigates the relationship between profit-sharing and firm performance. We find that profit-sharing is positively associated with labor productivity. This effect cannot be attributed to the unobserved characteristics of profit-sharing firms, which may enhance labor productivity. We also find that sectoral and environmental uncertainty moderates the effects of profit-sharing on labor productivity, but the existence of trade union and the size of the firm do not have such effects. Finally, we show that among plan characteristics, the size of bonus and the combined effect of size of bonus and pre-determined formula are consistently associated with better performance in profit-sharing firms.

국문 초록 (Abstract)

본 연구는 노동부(2005)의「연봉제․성과배분제」실태조사 자료를 사용해서 성과배분제와 경영성과 간의 관계를 분석하였다. 성과배분제 도입의 내생성을 감안해도 성과배분제는 인당 매출액과 유의한 정(+)의 관계를 보였다. 성과배분제는 어떤 조건에서 그 효과가 가감되는지를 분석한 결과 서비스업에 비해서 제조업의 경공업에서 도입하는 경우, 그리고 제품시장 수요변동으로 측정한 환경의 불확실성이 높은 경우에 경영성과와의 관련성이 더 높은 것으로 나타났다. 반면 조직규모와 노동조합의 조절효과는 발견되지 않았다. 성과배분제를 도입한 사업장만을 대상으로 성과배분제도의 특성과 경영성과간 관계를 분석한 결과 성과배분액의 크기, 성과배분 산정식의 존재와 성과배분액의 결합효과가 인당 매출액 및 지각된 경영성과 변수들과 일관된 정(+)의 관계가 나타났다. 이상의 분석 결과가 갖는 함의 및 추후 연구과제를 제시하였다.

참고문헌 (Reference)

1 "한국의 성과배분제도 현황 및 효과에 관한 연구 한국경제연구원" 1993

2 "임금체계의 실태와 정책과제" 한국노동연구원 2005

3 "이윤분배제도와 생산성: 한국의 기업단위 자료를 이용한 실증분석" 42 (42): 255-280, 1995

4 "연봉제의 도입과 효과에 관한 이론적 고찰" 7 (7): 47-86, 1999

5 "성과배분제의 활성화" 한국노동연구원 233-305, 2004

6 "성과배분제도가 기업의 생산성, 재무적 성과 및 노사관계에 미치는 영향에 관한 연구" 4 : 1994

7 "성과배분제도 도입과 검토사항 한국노동연구원" 1991

8 "Why Do Firms Adopt Profit-Sharing and Employee Ownership Plans?" 34 (34): 515-538, 1996

9 "Unions and Contemporary Innovations in Work Organizations" Inc unions and eco (unions and eco): 1992

10 "The Productivity Effects of Employee Stock-Ownership Plans and Bonuses Evidence from Japanese Panel Data" 85 (85): 391-414, 1995

11 "The Nature, Scope and Effects of Profit Sharing in Japan: Evidence from New Survey Data" 14 (14): 942-955, 2003

12 "The Influence of Financial Participation and Participation in Decision-making on Employee Attitudes" 15 (15): 587-616, 2004

13 "The Impact of Financial Participation and Employment Involvement on Financial Performance: A Re-estimation Using the 1998 WERS: A Reply" 47 (47): 584-590, 2000

14 "Quit Rates and the Impact of Participatiion Empirical Evidence from U British Journal of Industrial Relations 28" 1990197~213

15 "Quarterly Journal of Economics 102" 1987

16 "Public Policy Implications of Imperfections in the Market for Worker Participation" eco (eco): 1992183~206

17 "Profit-sharing in a Multiple Bargaining System:The Italian Case" 3 (3): 113-136, 2000

18 "Profit-Sharing in OECD Countries: A Review and some Evidence" 8 (8): 27-32, 1997

19 "Profit Sharing and the Financial Performance of Companies Evidence from U" 1994

20 "Profit Sharing and Public Policy" (2) : 1994

21 "Microeconomic Evidence from the United States" 1992

22 "Micro Evidence on the Weitzman Theory" 1991

23 "Logic of Collective Action" Harvard Press 1971

24 "Human Resource bundles and Manufacturing Performance: Organizational Logic and Flexible Production System in the World Auto Industry" 48 (48): 197-221, 1995

25 "How to Compete The Impact of Workplace Practices and Information Technology on Productivity" (6120) : 1997

26 "Handbook of Organizations" Stinchcombe Rand McNally & Company 1965193~142

27 "Forms of Profit Sharing and Firm Performance" -45, 1992

28 "Financial Participation and Firm Performance in Europe" 15 (15): 54-67, 2005

29 "Explaining Team-Based Pay: A Contingency Perspective Based on the Organizational Life Cycle, Team Design, and Organizational Learning Literature" 10 (10): 249-269, 2000

30 "Employee Profit Sharing: Consequences and Moderators" 55 (55): 477-504, 2000

31 "Contextual Determinants of Variable Pay Plan Design: A Proposed Research Framewor" 10 (10): 289-305, 2000

32 "Compensation(8th)" New York: McGraw-Hill 2005

33 "An Analysis of U" 1989