한국산학기술학회논문지 (Journal of the Korea Academia-Industrial cooperation Society)

  • 제20권10호
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  • Pages.452-458
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  • 2019
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  • 1975-4701(pISSN)
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  • 2288-4688(eISSN)
한국산학기술학회 (The Korea Academia-Industrial cooperation Society)
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회계선택이 비대칭적 원가행태에 미치는 영향 - 한국, 일본 제조기업을 중심으로 -

The Impacts of Reporting Choice on Asymmetric Cost Behavior - Focused on Korean and Japanese Manufacturing Firms -

  • Noh, Gil-Kwan (Institute of Business Administration, Pusan National University) ;
  • Kim, Dong-Il (Business Administration, Pusan National University)
  • 투고 : 2019.09.11
  • 심사 : 2019.10.04
  • 발행 : 2019.10.31
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⟨ 이전 논문 다음 논문 ⟩

초록

본 논문의 목적은 한국과 일본의 제조기업들을 대상으로 경영자의 회계선택이 비대칭적 원가행태에 어떠한 영향을 미치는지를 분석하는 것이다. 해당 내용을 분석하기 위하여 Shust and Weiss(2014)가 제안한 경제적원가 대용치인 현금영업원가(OC)와 감가상각 전 영업비용(OEBD)을 이용하여 기존연구들의 분석대상이었던 판매관리비, 매출원가, 영업비용과의 원가행태 차별성을 분석하였다. 분석결과 첫째, 영업비용과 현금영업원가의 원가행태간에 차별성이 한일 양국 모두 나타났다. 구체적으로는 영업비용에 비하여 현금영업원가의 하방경직성 정도가 더 높게 나타났다. 특히 한국 기업은 유형고정자산집중도가 높을수록 일본 기업에 비하여 하방경직성이 약화되는 것으로 나타났다. 둘째, 감가상각비의 발생은 한일 양국 모두 원가의 하방경직성을 약화시키는 것으로 나타났다. 또한 한국과 일본의 제조 기업은 시차를 두고 상관성을 가지고 있는 것으로 분석되었으며, 향후 양국의 기업을 분석 및 연구하는데 유용한 지침을 제공할 수 있을 것이다. 그리고 일본기업의 경우 부채비율이 높을수록 원가절감을 보다 적극적으로 하는 것으로 나타났다. 저자들은 한일관계가 냉각된 현 시점에 학계차원에서 본 연구를 통하여 양국 간의 관계 개선에 도움이 되길 기대한다.

The purpose of this study is to analyze how managers' reporting choices affect asymmetric cost behaviors in manufacturing firms in Korea and Japan. In order to analyze the contents, SG&A, COGS, and operating expenses (OE), which were the targets of the previous studies, were analyzed using the operating costs paid in cash (OC) and the operating expenses before depreciation (OEBD) proposed by Shust and Weiss (2014). The differentiation of cost behavior was analyzed. The analysis revealed, first, that both Korea and Japan showed the difference between cost behavior of OE and OC. Specifically, the cost stickiness of OC was higher than that of OE. In particular, it showed that Korea firms have a higher intensity of tangible fixed assets that are weakening the cost stickiness compared to Japanese firms. Second, the occurrence of depreciation costs weakens the cost stickiness in both countries. Lastly, the higher the debt ratio, the more aggressively the cost reduction of Japanese companies. We hope that this study will help to improve the relationship between the two countries at the academic level when the Korea-Japan relationship cools down.

키워드

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