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정보기술, 기업 및 산업특성, 재고회전율 간의 관계에 대한 실증분석
Investigating the Relationships Among Inventory Turnover Performance, IT, and Firm and Industry Characteristics 원문보기

한국산업정보학회논문지 = Journal of the Korea Industrial Information Systems Research, v.24 no.3, 2019년, pp.1 - 21  

김길환 (계명대학교 경영학과)

초록
AI-Helper 아이콘AI-Helper

본 연구는 다음의 세 가지 목적을 갖는다. 첫째, 98개 미국기업의 11년(1999년에서 2009년)치 자료를 통하여 정보기술(IT) 관련 투자가 기업의 재고회전율에 미치는 영향을 분석한다. 둘째, 기업 및 산업의 특성이 재고회전율에 미치는 영향을 살펴본다. 구체적으로, 기업의 특성을 반영하기 위하여 수직결합도(vertical integration)와 성장옵션(growth option)을 고려하였고 기업이 속한 산업의 특성을 반영하기 위해 산업역동성(industry dynamism)과 산업집중도(industry concentration)를 선택하였다. 셋째, 분석 대상기업의 재고회전율에 대한 시계열적 추세를 검토한다. 본 연구의 주요 결과는 다음과 같다. 첫째, 정보기술 투자와 성장옵션은 재고회전율에 양의 영향을 주었다. 둘째, 수직결합도와 산업집중도는 재고회전율은 음의 영향을 주었다. 셋째, 재고회전율에 대한 산업역동성의 효과는 양의 값을 보였다. 마지막으로 분석기간 동안 재고회전율과 '조정된 재고회전율'로 표현된 재고생산성(inventory productivity)의 상승추세를 확인하였다.

Abstract AI-Helper 아이콘AI-Helper

The objective of this study is three-fold: to investigate the relationship between information technology (IT) investment and inventory turnover, using 98 U.S. firms spanning eleven years (from 1999 to 2009); to analyze the correlation of inventory turnover with firm and industry characteristics, wh...

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표/그림 (11)

참고문헌 (61)

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