Land and Housing Review (토지주택연구)

Land and Housing Research Institute (한국토지주택공사 토지주택연구원)
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A Study on Employee Reward in Construction Companies Using Activity-Based Costing

활동기준원가계산을 이용한 건설기업의 직원 보상에 관한 연구

  • 조진호 (경북대학교 지능형건설자동화연구센터) ;
  • 김병수 (경북대학교 토목공학과)
  • Received : 2022.03.28
  • Accepted : 2022.07.15
  • Published : 2022.07.30
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Abstract

For construction companies to become competitive innovative, cost management as well as process improvement are required. Activity-based costing (ABC), which uses cost information to support long-term decision-making, is a tool that enhances a company's competitiveness. In this study, we compare and analyze tradition-based costing (TBC) and ABC to confirm the adequacy of performance-based costing. In addition, we will empirically examine the relationship between the impact of the reward system using ABC on employee satisfaction and involvement. In research results, the influence of the reward system on employee involvement appeared in the order of intrinsic reward (𝛽 = 0.338) and extrinsic reward (𝛽 = 0.308). In addition, the reward system showed positive (+) effects on employee satisfaction, with influence appearing in the order of intrinsic reward (𝛽 = 0.360) and extrinsic reward (𝛽 = 0.337). And employee satisfaction (𝛽 = 0.225) had a positive effect on involvement. We were able to confirm that it is necessary to build a reward system consisting of intrinsic and extrinsic rewards to increase employee satisfaction and involvement.

건설기업이 경쟁력 있는 혁신기업으로 나가기 위해서는 원가 정보를 이용한 원가관리와 효율적인 프로세스 개선이 필요하다. 원가정보를 이용하여 장기적인 의사 결정을 지원하는 활동기준원가계산(ABC)은 기업의 경쟁력을 향상하는 도구이다. 본 연구는 전통기준원가계산(TBC)과 활동기준원가계산(ABC)을 비교·분석하여 성과급 지급의 적정성을 확인한다. 또한 ABC를 이용한 보상시스템이 직원의 만족도와 참여도에 미치는 영향 관계를 실증 분석한다. 연구 결과, 직원의 참여도에 대한 보상시스템의 영향력은 내재적 보상(𝛽=0.338)과 외재적 보상(𝛽=0.308)의 순서로 나타났다. 또한 보상시스템은 직원의 만족도에 긍정적인 (+) 효과를 보였으며, 영향력은 내재적 보상(𝛽=0.360)과 외재적 보상(𝛽=0.337)의 순서로 나타났다. 그리고 직원의 만족도(𝛽=0.225)는 참여도에 긍정적인 영향을 미쳤다. 직원의 만족도와 참여도를 높이기 위해서 외재적 보상과 내재적 보상으로 구성된 보상시스템의 구축이 필요하다는 사실을 확인할 수 있었다.

Keywords

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