한국의 제조 중소기업 재무성과 요인: 인적자원관리의 영향

초록

[Purpose]The purpose of this exploration research is to analyze determinants of financial performance of manufacturing SME in Korea. Especially this study focus on HRM practice, policy and system and employee’s attitude on job and organization. [Methodology]For this purpose, we described prior literature review and we examined various researches to provide understanding of relationships with HRM and financial performance also employee attitude of job and organization. Two hypotheses were drawn from the previous researches. To verify these hypotheses, HCCP data were used, and the data were tested by reliability, validity, correlation, reggresion analysis. [Findings]This study found that first, similar directional influence among HRM practice however there were influence level difference. Second, job satisfaction give statistically significant influence to both financial performance. Lastly, all four employee attitude determinants are statistically significant for both job satisfaction and organizational commitment. [Implications]This study empirically assessed the impact of each HRM and employee attitude on financial performance separately. The implications of these findings and limitations were discussed.

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