투자규모 및 최고경영자의 인식정도와 e-비즈니스 활용정도가 재무적 성과에 미치는 영향

Effects of CEOs Awareness, Investment Scale and Application of e-Business on Financial Performances

최근 들어 전자상거래를 포함한 e-비즈니스 등 신규 사업 진출과 경영혁신을 위한 ERP 도입등의 IT 투자를 위한 컨설팅이 활성화되고 있다. 국내 중소기업들은 뛰어난 IT 인프라를 바탕으로 한 정보화 설비의 수준은 높으나 이러한 인프라를 활용하고 응용하는 부문이 저조하며 중소기업에서 IT 인프라를 실제 활용할 수 있는 인력의 부족과 정보화 마인드의 부족으로 보인다. 본연구에서는 e-비즈니스를 넓은 의미로 해석하여 전자적 방식을 이용한 판매뿐만 아니라 모든 기업 활동을 포괄하는 새로운 경영패러다임으로 인식하여 경영활동에 따른 업무별로 e-비즈니스의 재무적 성과를 측정하였는데, 이를 통해 e-비즈니스를 도입ㆍ활용하는 기업들로 하여금 불투명한 성과를 투명하게 인식시킴으로서 경영자에게 기업경영에 e-비즈니스의 도입과 활용에 대한 확신을 지니게 할 것이다. 따라서 기업은 e-비즈니스를 도입ㆍ활용하게 되면, Off-line 상태의 장부에 기재되어 있던 정보를 Off-line화 함으로써 실시간 정보를 공유할 수 있고, 각 부서의 정보를 통합하여 공유하여 업두처리하며, 각 부서 간 책임과 권한이 명확해지고, 신뢰성 있는 정보를 제공함으로서 합리적 의사결정을 할 수 있을 것이다.

Appling IT to internal and external environments of business, e- Business has contributed to renovating industrial structure through creating new business opportunities, providing productivity, transparency and efficiency and achieving high value added. According to the results of a survey conducted by Korea Institute for Electronic Commerce, the scale of e-commerce has reportedly increased reaching ￦118.98 trillion, ￦117.81 trillion(49.4% increase) and ￦238 trillion(34% increase), in 2001, 2003, 2003, respectively. Government-aid system improvement is considered most necessary for better promotion and operation of e-business. Unprecedented types of business such as e-business including e-commerce have sprung up like mushrooms after rain, and investment in IT, for instance introduction of ERP, has led vigorous consulting business. Due to the rapidly growing TV home shopping, Internet shopping and mail-order business, the number of successful delivery companies has shown remarkable growth. In case of large enterprises among B2B companies, they take care of delivery services either on their own or on a commission to a subsidiary; mostly delivery service companies with previous cooperative experiences continue taking the orders. Small and medium companies in Korea tend to suffer from taking advantage of their information facilities despite their outstanding IT-based infrastructure for which they lack of manpower and consciousness on informationalization. This study analyzed broad meaning of e-business and evaluated its financial outcome by work recognizing e-business as a new paradigm for management covering electronic sales and all kinds of business activities on the purpose of drawing transparent outcome of management among those who introduced and operated e-business. Accordingly, CEOs will be able to recognized the importance and usefulness of e-business; and companies will see a transition of storing information from off line to on line so that they can share real time information gathered from each department. Responsibilities and rights of each department regarding handing information will be more definite. Companies will be able to provide reliable information so that they can draw up rational decision making.