Journal of Korea Society of Industrial Information Systems (한국산업정보학회논문지)

Korea Society of Industrial Information Systems (한국산업정보학회)
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The Efficiency of Social Value Among Social Enterprises in Social Progress Credit

사회성과인센티브 참여기업의 사회적 가치 효율성

  • 이원희 (호서대학교 경영대학 경영학부) ;
  • 이성희 (호서대학교 경영대학 경영학부)
  • Received : 2022.08.18
  • Accepted : 2023.01.16
  • Published : 2023.02.28
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Abstract

As an alternative to solving social problems, social economic actors are attracting attention as an important alternative. SPC is a private program that pays incentives according to the social performance measured by monetary value. This study measured efficiency by applying DEA to social enterprises that participated in the SPC program and analyzed the factors affecting efficiency through tobit regression. As a result of DEA analysis, it was found that 21% of social enterprises participating in SPC were efficient, but 66% needed to improve their efficiency. In the Tobit regression analysis, the efficiency was relatively low in the case of manufacturing sector, and when the square term of sales is included, the efficiency decreases as sales increase. Through this, it was estimated that external support is needed at a low level sales before crossing the critical point, and that the efficiency of social value creation increases when it grows above a certain level. Moreover, it is significant in that it combines the variables used in the analysis of traditional industrial efficiency while conducting efficiency analysis focusing on the social performance by monetary value, which is considered the most important achievement of social enterprises. It is believed that it will contribute to research related to the environment creation and the requirements of each field in creating social values for social enterprises in the future.

사회문제 해결의 대안으로 사회적 경제주체가 중요한 대안으로 주목받고 있다. 사회성과인 센티브프로그램(SPC)은 화폐적 가치로 측정된 사회적 성과 규모에 따라 인센티브를 지급하는 민간사업이다. 본 연구는 SPC 사업에 참여한 기업들을 대상으로 DEA를 적용하여 효율성을 측정하고 토빗회귀분석을 통하여 효율성에 영향을 미치는 요인을 분석하였다. DEA 분석결과 SPC에 참여한 사회적 기업 중 23%는 효율적이나 66%는 운영 개선이 필요한 것으로 나타났다. 토빗회귀분석에서는 제조업인 경우 상대적으로 효율성이 낮았으며 매출액의 제곱항이 포함된 경우 매출액이 증가할수록 효율성이 낮아지는 것으로 나타났다. 이를 통하여 임계점을 넘기 전까지 효율성이 낮은 단계에서는 외부 지원이 필요하며 일정 수준 이상으로 성장할 경우 사회적 가치 창출 효율성이 높아지는 구조가 나타남을 확인하였다. 또한, 사회적 기업의 가장 핵심적인 성과라고 판단되는 화폐화된 사회적 성과를 중심으로 효율성 분석을 수행하면서 전통 산업 효율성 분석에 사용된 변수들을 접목시켜 사회적기업 특성에 맞는 생산성과 경제적 성과를 접목시켰다는 데에서 의의가 있다. 향후 사회적 기업들의 사회적 가치 창출에 있어서 필요한 환경 조성 및 분야별 필요조건을 도출하는 연구에 기여할 것이라 기대된다.

Keywords

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