초록 열기/닫기 버튼

조립산업 생산형태에서는 대기업의 경쟁력은 부품을 조달하는 중소기업의 원가, 기술, 품질 등의 수준에 의해서 좌우되고, 조립산업의 대표적인 업종 중의 하나인 자동차부품산업은 대기업을 중심으로 공급사슬 구조 를 형성하고 있어 양자 간의 협력활동이 상호호혜적인 관계로 발전해야 경쟁력을 강화할 수 있다. 2000년대 이후 대·중소기업 간 상생협력 방안을 마련하기 위한 노력에도 대·중소기업의 갑·을 관계가 만연해 양극화 는 해소되지 않고, 향 후 내연기관에서 그린카 시대로 급속히 전환되면서 국내 자동차 중소·중견기업 중 자력으 로 그린카 부품으로 업종 전환이 가능한 업체가 드물어 완성차 산업에도 큰 영향을 미치게 될 것이다. 본 연구는 국내 자동차부품산업의 공급사슬 상 상생협력 활동 수준을 지속적으로 향상시켜 치열한 경쟁에서 경쟁우위를 확보할 수 있는 파트너십 요인을 탐색하고 상생협력 모델을 구축하는 연구의 필요성에서 비롯되었 다. 협력관계에 있는 기업의 SCM 성과 달성에 영향을 미치는 파트너십 속성을 촉진요인(양립가능성, 의사소 통)과 강화요인(신뢰, 관계몰입, 협력)을 선행변수로 하고 SCM 성과를 결과변수로 하여 상호연관성을 분석해 자동차부품산업의 기업 간 갈등과 당면과제를 해소하고 협력관계에 있는 기업이 동반성장할 수 있는 역량을 확보하는데 기여할 수 있는 상생협력모델을 개발하는 데 본 연구의 목적이 있다. 따라서 본 연구는 국내 자동차부품산업의 파트너십의 속성이 SCM 성과에 미치는 영향을 실증분석하였고, 공급사슬 협력 활동을 통한 성과를 창출하기 위해서는 첫째, 파트너 간 신뢰와 관계몰입이 증대되기 위해서 협력기업이 가치관, 경영철학 등 문화의 양립가능성이 중요하며, 둘째, 파트너 간 신뢰와 관계몰입이 높을수록 공동목표 달성을 위해 적극적으로 협력을 하며, 셋째, 신뢰와 관계몰입을 바탕으로 이루어지는 파트너와의 관계는 형식적인 협력보다 구체적이고 실질적인 기업 간 파트너십을 강화시켜 파트너 상호간의 거래관계를 장기적인 관계로 유지하고 확대하려는 노력을 통해 SCM 성과에 긍정적인 영향을 미치도록 해야 한다. 결국, 완성차업체의 경쟁력은 부품을 공급하는 중소기업의 품질관리, 원가절감 수준과 결합되도록 하고, 중소기업도 공급하는 부품이 완성차의 품질과 경쟁력에 영향을 미친다는 인식하에 상호 협력하는 전략적 일관성이 유지될 필요가 있다.


Regarding the production form in the assembly industry that emerges along with the advancement of the industry, the competitiveness of large corporations that produce finished products depends on the level of cost, technology, and quality of SMEs that produce and supply parts. Also, auto parts industry, one of the representative assembly industries has the characteristic of forming a supply chain structure centered on large corporations. In other words, both may enhance competitiveness and coexist only when the collaboration activities around the supply chain between the parent company that produces finished products and the parts makers develop into a mutually beneficial relationship. Since the 2000s, researches have been steadily conducted to develop a model for coexistence and collaboration between large and small companies and to seek alternatives. However, the polarization has not been resolved due to widespread boss-subordinate relationship and there are only few domestic companies that can turn into green car parts makers on their own strength while the market will rapidly shift from the internal combustion engine to the green car in the future, which will have a tremendous impact on the completed vehicle industry. This study started from the need for exploring partnership factors between supply chain companies in the domestic auto parts industry and developing a model for coexistence and collaboration from a strategic viewpoint to secure a competitive advantage in a rapidly changing environment and fierce competition. This study intended to propose a model for coexistence and collaboration that can contribute to securing global competitiveness of companies by resolving conflicts and urgent problems between companies in the auto parts industry by analyzing the correlation between the outcome variables of SCM performance using the factors promoting partnership (compatibility, and communication) and factors intensifying partnership (trust, relationship commitment, and collaboration) that affect the achievement of SCM performance of a company as leading variables based on preceding researches. This study also intends to provide basic information that may assist share growth by intensifying the company's core competencies through network collaboration between companies. Therefore, this study empirically analyzed how the attributes of partnership affects SCM effect for companies that have experience or are in the process of concluding a supply chain partnership with the domestic automobile parts industry. The following shall be considered to enhance SCM effect through activities for coexistence and collaboration; First, the compatibility of culture, including values a nd management philosophy, is important for the partner companies to increase trust and relationship commitment. Second, the higher the trust and relationship commitment between partners are, the more actively they need to collaborate to achieve the common goal. Third, the relationship with partners developed based on trust and relationship commitment increases the awareness of the importance of partners to increase the dependence between companies and positively affect SCM effect through efforts to maintain and expand the trade relationship between partners as a long-term relationship. At the end, it is necessary to maintain strategic consistency where partners collaborate with each other under the recognition that the completed car manufacturer understands that its competitiveness is related with parts supplying SMEs’ level of quality control and cost reduction and the SMEs understand that the parts they supply influence the quality and competitiveness of the completed car.High levels of information asymmetry among market participants create an environment for managers to engage in earnings management. This is because investors lack sufficient information required to evaluate a company’s true economic position. However, after mandatory adaption, some researches report XBRL’s negative effects on information asymmetry; moreover, there are reasons to believe that after mandatory adoption XBRL is not widely used by investors due to its extensions and errors which may decrease comparability and usefulness.