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방산업체의 노무비 산출을 위한 학습곡선의 적용에 관한 연구

원문정보

A Study on Application of Learning-Curve for Labour Costing in Defense Industry

이상진, 권도훈

피인용수 : 0(자료제공 : 네이버학술정보)

초록

영어

Defense market is characterized by its bilateral monopoly market in supply and demand. In this market, manufacturer's interest would be different from that of MND(Ministry of National Defense). Previous studies show that defense firms can increase total benefit by increasing direct labour costs. Also, it is possible to substitute direct labour costs with direct material costs by shifting the cost of the non-defense part to the defense part. In order to solve these problems, it is necessary to apply learning curve in calculating labour hour. This study analyzes previous literatures and develops a modified version of extended Technology Acceptance Model to show the relationship of various factors that affect the learning curve adoption. Factor analysis and regression analysis are used to verify the hypotheses. The results of the questionnaire show that only 51.4% of defense firms are implementing learning curve. Since a large portion of the non-responding group are small defense firms that do not adopt learning curve presently, the percentage of firms that implement learning curve is much less than 51.4%. This research shows that the willingness of top management is most important in implementing learning curve in defense industry.

목차

Abstract
 1. 서론
 2. 선행연구의 고찰
  2.1 학습곡선이론
  2.2 방산물자의 원가계산
  2.3. 기술수용모형
 3. 연구모형과 가설설정
 4. 실증분석의 결과해석
  4.1 표본기업의 분석
  4.2 연구가설의 검증
  4.3 방산업체의 활용방안
 5. 결론
 참고문헌

저자정보

  • 이상진 Lee, Sang Jin. 국방대학교 국방관리대학원 국방관리학과 교수
  • 권도훈 Kwon, Do Hoon. 15 사단 포대장

참고문헌

자료제공 : 네이버학술정보

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