제조업과 서비스업의 기업성과와 성과급 효과에 관한 연구

• 영문명: A study on the Effects of Performance-based Pay on Corporate Performance in Manufacturing and Service Industries
• 발행기관: 강원대학교 경영경제연구소
• 저자명: 정진용(Jin-Yong Jung)
• 간행물 정보: 『아태비즈니스연구』제15권 제4호, 343~354쪽, 전체 12쪽
• 주제분류: 인문학 > 문학
• 파일형태: PDF
• 발행일자: 2024.12.31

국문 초록

Purpose - The purpose of this study is to examine the homogeneity and differentiation of the effects of performance-based pay on corporate performance between the manufacturing and service industries empirically. Design/methodology/approach - This study uses Workplace Panel data from 2005 to 2021 provided by the Korea Labor Institute. The fixed effect model is adapted in order to analyze the data. Findings - The results of the empirical analysis are as follows. A 1% increase in the ratio of performance-based pay to average monthly wage results in a 0.035% increase in sales per worker, a 0.099% increase in net income per worker, and a 0.053% increase in added value per worker.This effect is consistent across the manufacturing and service industries. However, when the ratio of performance-based pay increases by 1%, return on assets (ROA) increases by 0.162% points in service sector but remains unchanged in manufacturing sector. Research implications or Originality - These research results show that the effects of performance-based pay on corporate financial performance such as sales, net income and added value per worker are similar across industries, but the effects of performance-based pay on return on assets (ROA) may differ due to differences in industry characteristics.

목차

Ⅰ. 서론

Ⅱ. 선행연구 및 연구가설

Ⅲ. 모형 및 자료

Ⅳ. 실증분석 결과

Ⅴ. 결론

References

키워드

Performance pay effect Corporate performance Manufacturing Service industry