IT 기업의 R&D 투자 및 운영 효율성 분석 : 서비스업 및 제조업의 비교를 중심으로

• 영문명: R&D Investment and Operational Efficiency Analysis of IT Firms : Comparative Analysis of Service and Manufacturing Sectors
• 발행기관: 한국IT서비스학회
• 저자명: 김창희(Changhee Kim) 이규석(Gyusuk Lee) 김수욱(Soowook Kim)
• 간행물 정보: 『한국IT서비스학회지』한국IT서비스학회지 제15권 제2호, 51~63쪽, 전체 13쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2016.06.30

영문 초록

In this study, we conducted a comparative analysis of R&D investment efficiency and operational efficiency of IT firms using Data Envelopment Analysis (DEA). We categorized thirteen sample firms into two groups-IT manufacturing and IT service-after an extensive literature review on IT industry classification. We adopted an output-oriented twostage DEA model suggested by Banker et al. (1984) with total asset and R&D investment as input variables. Then, we constructed investment efficiency and operational efficiency by using Return on Equity (ROE) and Return on Asset (ROA) as intervening variables and operating income and Earnings Per Share (EPS) as output variables. The outcome of the analysis is summarized as follows. First of all, IT manufacturing firms were more efficient (57% on average) than IT service firms. To be specific, IT service firms showed decreasing returns to scale (DRS) with diseconomy of scale. In contrast, IT service firms showed higher operational efficiency (81.5% on average) than IT manufacturing firms. Also, we conducted a Mann-Whitney U test to compare the output of IT service firms and IT manufacturing firms. Lastly, we found a negative correlation (R2 = -.754) between R&D investment efficiency and operational efficiency which infers the trade-off between two constructs

목차

Abstract

1. 서 론

2. 이론적 배경

3. 모형 설정

4. 분석 결과

5. 결 론

References

키워드

Efficiency Analysis Data Envelopment Analysis Comparative Analysis IT Industry