DOI QR코드

DOI QR Code

DEA와 로지스틱 회귀분석을 이용한 자동차부품기업의 효율성 분석 및 재무전략

Efficiency Analysis and Finance Strategy for an Automotive Parts Maker Using DEA and Logistic Regression Model

  • 신정훈 (한양대학교 일반대학원 경영컨설팅학과) ;
  • 황승준 (한양대학교 경상대학 경영학부)
  • 투고 : 2015.11.20
  • 심사 : 2016.01.21
  • 발행 : 2016.02.29

초록

This study applied DEA analysis to measure the relative efficiency of 35 companies that produce automobile body components. First, the input and output, the improvement target value of the calculated variables, and the reference group for benchmarking for inefficient groups to become efficient groups were established through DEA analysis. In addition, whether inefficiency was due to technical inefficiency or size was analyzed in connection with the cases of the actual companies through the measurement of scale efficiency. Second, a route for efficiency improvement was derived through DEA-Tier analysis by defining the possible group for benchmarking in actuality within the production industry of automobile body components where the primary cooperative company belonged. Third, the financial variables that generate the difference between efficient and inefficient groups were derived through logistic regression analysis. Financial strategies that determine the direction the indices should be improved to allow the inefficient group to become an efficient one were recommended. This research is expected to provide diagnostic methods for management efficiency and the direction of improvement to enhance the management efficiency of automotive parts makers by identifying the causes of the inefficiency of domestic automotive parts makers empirically. The study also provides financial strategies together with the target values of efficiency improvement for each individual company.

키워드

참고문헌

  1. 박정현, 김원중, "제조기업의 경영효율성 분석에 관한 연구", 한국산업경영시스템학회지, 제25권, 제5호(2002), pp.22-30.
  2. 서욱환, 임성묵, "DEA를 이용한 자동차 부품업체의 공급사슬 성과 측정", 한국SCM학회지, 제11권, 제2호(2011), pp.750-85.
  3. 우남수, 윤상흠, 박종헌, "자동차부품기업의 효율성평가에 관한 연구", 한국의사결정학회지, 제18집, 제1호(2010), pp.1-200.
  4. 이정호, 류춘호, "공급업체 평가를 위한 DEA 모형의 확장", 대한산업공학회지, 2008 춘계학술대회논문집(2008), pp.876-882.
  5. 오수정, 김현정, 김수욱, "DEA를 이용한 모기업과 협력기업의 공급망 품질경영 효율성 분석", 한국경영과학회지, 제30권, 제2호(2013), pp.43-61.
  6. 이정동, 오동현, 효율성 분석 이론, 2판, (주)지필미디어, 2013.
  7. 조형국, 이철규, 유왕진, "DEA를 이용한 자동차부품기업의 효율성 평가에 관한 연구", 한국산학기술학회지, 제15권, 제2호(2014), pp.609-615.
  8. 장영철, 성도경, 최인규, "Post-DEA를 활용한 지방 의료원의 조직운영형태별 효율성 평가", 한국행정논지, 제19권, 제4호(2014), pp.1119-1146.
  9. 주형준, 김대철, "DEA를 이용한 SW성장지원사업 수행기관의 효율성 분석 및 개선방안", 한국생산관리학회지, 제25권, 제4호(2014), pp.443-463.
  10. 하귀룡, 최석봉, "비모수 검정을 활용한 자동차기업의 상대적 효율성 평가", 한국지식경영학회지, 제15권, 제2호(2014), pp.147-164.
  11. 황승준, 김태영, 금병찬, "DEA를 이용한 중소제조기업의 효율성 평가 방법 연구", 한국산업경영시스템학회지, 춘계학술대회논문집(2010), pp.1-6.
  12. Banker, R.D., A. Charnes, and W.W. Cooper, "Some Models for Estimating Technical and Scale Inefficiencies in Data Envelopment Analysis," Management Science, Vol.30, No.9(1984), pp.1078-1092. https://doi.org/10.1287/mnsc.30.9.1078
  13. Charnes, A., W.W. Cooper, and E. Rhodes, "The Measuring the Efficiency of Decision Making Units," European Journal of Operational Research, Vol.2, No.6(1978), pp.429-444. https://doi.org/10.1016/0377-2217(78)90138-8
  14. Farrell, M.J., "The Measurement of Productivity Efficiency," Journal of the Royal Statistical Society, Series A(General), Vol.120, No.3(1957), pp.253-290. https://doi.org/10.2307/2343100
  15. Simar, L. and P.W. Wilson, "Estimating and bootstrapping Malmquist indices," European Journal of Operational Research, Vol.115, No.3(1999), pp.459-471. https://doi.org/10.1016/S0377-2217(97)00450-5
  16. Shephard, R.W., Cost and production functions, Princeton University Press, New Jersey, 1953.