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FTA 경제적 효과가 기업의 BSC 성과에 미치는 영향
The Impact of FTA Economic Effect on the BSC Performance

회계정보연구 v.31 no.1 2013년, pp.367 - 392  

신일성 (가천대학교) ,  홍정화 (가천대학교) ,  차진화 (가천대학교)

초록
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The purpose of this study is to examine the impact of FTA economic effects on the performance of the BSC, Its effects will differ depending on the industry type and firm size.Through questionnaire research methods, questionnaires were distributed to the nation's automobile industry, the electrical and electronics industry, companies belonging to the general machinery industry 500 companies. 341 questionnaires of them were collected and 155 questionnaires of collected ones were used. for data analysis. And it was carried out the analysis, multiple regression analysis, frequency analysis and cross.The results of this study are as follows. First, it was recognized FTA economic effects would have a positive impact on the BSC. Namely, it will have an impact on financial-customer perspective and internal business- learning and growth perspective. Second, in order to verify the hypothesis that the impact of the FTA economic effect on the BSC performance will show the differences depending on the type of industry, industry type dummy variable was analyzed. Analysis results, as the automotive industry, the electrical and electronic industry for financial-customer perspective show negative (-) for effects, but show positive(+) effects under internal business- learning and growth perspectives. This is due to the overheating of the competition due to globalization, such as the development of new technologies and investment costs and increased sales but new customer acquisition and customer loyalty, and market share is not easy to secure. Reserves, such as the ongoing development of new products and timely delivery, excellent quality level, cooperation between departments, and conduct ongoing training for employees, and recognized in accordance with FTA economic effect on the company's internal processes and learning and growth efficiency of the pursuit and that stands to reason. Third, to test the hypothesis that the impact of the FTA economic effect on the BSC performance depends on the company size, company size dummy variable was analyzed. Analysis results, there is a difference among size of company, Namely, the size of more than 100 billion to 3,000 billion less show the positive (+) effect on the impact of financial-customer perspective, but for other scale we did not find, statistically significant results. Under the internal business- learning and growth perspective, all of scales show statistically negative(-) effect. it appeared to be awareness of the FTA on the economic impact of the efficiency under internal business-learning and growth perspective, rather than in terms of efficiency, financial-customer perspective to focus can see that the effect of making.

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