수출입 기업의 관세업무 리스크관리와 성과

An Empirical Study on The Operation Risk Management and Performance of Customs Affairs in Trade Firms

This research put the purpose on the analysis of management expense and operation performance related to operational risk generated in the customs affairs of Korean firms. To test the hypotheses, 30 trade firms in korea were pilot surveyed. MANOVA and Regression analysis was made. The results of this study are as follws : The first, operational risk management expense had a difference with the trade firms' characteristic. The second, risk management expense had a difference with the cognizance level to perform customs affairs. The third, risk management expense had a difference with the means of operation risk management. The fourth, the operation performance of the firms where operational risk management expense is low appeared highly. This is set for trade firms to carry out customs affairs, and suggests the importance of operational risk management. Therefore, in performance of customs affairs by trade firms, a management risk is recognized highly and utilizing the operational risk control technique through estimation of operational risk, considerable increase of the growth rate and margin of trade firms will be able to be carried out.