BSC관점에서 수산정책자금이 경영성과와 신용등급 변화에 미치는 영향
(주)코리아스칼라
- 최초 등록일
- 2016.10.11
- 최종 저작일
- 2016.06
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* 본 문서는 배포용으로 복사 및 편집이 불가합니다.
서지정보
ㆍ발행기관 : 한국수산경영학회
ㆍ수록지정보 : 水産經營論集 / 47권 / 2호
ㆍ저자명 : 박일곤, 장영수
목차
Ⅰ. 서 론
Ⅱ. 이론적 배경 및 선행연구
1. BSC에 대한 연구
2. 정책자금의 효과에 대한 연구
Ⅲ. 연구 설계
1. 수산정책자금
2. 연구모형의 설정
3. 변수의 측정
2. 표본 선정
Ⅳ. 실증 분석
1. 기술통계
2. 연구문제의 검증
Ⅴ. 결 론
REFERENCES
영어 초록
This study investigated the difference of the effects of public loan programs in fishery industry on management performance from a balanced score card (BSC) perspective depending on the type of loan, scale of fund, period of support and business category, using the financial data of fisheries firms having the balance of loan at the end of 2014. The key factors influencing credit rating change were also analyzed after public loan support. From a integrative perspective, results show that the firms supported by working fund have higher management performance than the firms supported by facility fund. The firms received large scale fund showed higher management performance than the firms received small scale fund. While management performance was decreasing or slowing down over time after financial support, management performance of the firms supported by facility fund improved over time. From a non-financial perspective, the firms received facility fund invested more in education and growing perspective than the firms received working fund. As the size of fund increased, the investment in education, growing, internal process and customer increased. Personnel expenses and employee benefits for education and growing has increased over time. However, the firms with facility fund restricted the expenses of education, personnel expenses and employee benefits as time goes by. Because the effects of public loan on credit rating of fisheries corporations have no statistical significance, it has become known that the financial support of public loan program has no influence on the change of credit rating of fisheries corporations.
This study attempted performance analysis from a BSC perspective which combine factors of nonfinancial perspective with factors of financial perspective. Findings from this study suggest the direction of microscopic performance analysis of public loan in fishery industry.
참고 자료
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