조선기자재업에 종사하는 기업의 재무비율을 통한 경영분석

Abstract

The global shipbuilding industry showed great growth until the mid-2000s, but after 2008, as competition between countries intensified, the global shipbuilding industry reached its trough in 2016 due to a global recession. In the shipbuilding industry, as the years go by, the value chain of the shipbuilding industry is becoming international, and if the shipbuilding equipment industry does not support it, the competitiveness of the shipbuilding industry will also decrease, or most of the value generated from ships, the final goods, will be leaked abroad Therefore, a period of stagnation in the domestic growth industry is coming. To solve this problem, the government designated the marine equipment industries as a risky enterprise and established an industry advancement strategy such as a special employment support policy and emergency management stabilization fund. Accordingly, this study compared and analyzed the rate of finance of external audit enterprises in Busan's marine equipment industries with the industry average. In addition, regression analysis is performed to verify the effect of financial ratios on business performance. As a result of the financial ratio, the operating profit ratio, sales growth rate, and net sales margin increased, while the dependence on borrowing and the debt ratio decreased. However, the financial ratio of companies with more than 30 billion won was lower than the industry average. As a result of the regression analysis, the return on equity had a significant effect on the operating profit ratio, borrowing dependence, inventory turnover, total asset growth, and debt ratio. The return on invested capital had a significant effect on the interest coverage ratio and the ratio of operating gain to revenue. In other words, businesses in Busan need differentiated strategic directions and support plans because their innovation capabilities and financial performance differ according to their size. In addition, it seems necessary to develop a market for unification of maintenance of shipbuilding equipment by establishing a common brand of small and medium-sized enterprises.