ScholarWorks@숙명여자대학교

초록

The purpose of this study is to demonstrate the organizational performance of small and medium-sized enterprises before and after the introduction of a selective working hour system. Accordingly, using the business panel, we analyzed the impact of the independent variable, the optional working hour system, on the dependent variables, sales per person, operating profit per person, labor costs per person, and added value per person through PSM and DID models. In setting variables, company age, age squared, union presence, per-capita welfare expenses, and company size (less than 99 employees, 100-299 employees) were used as control variables. As a result of the empirical analysis, first, the mean difference was found to be significant in all variables except for industry experience and size before matching, and the mean difference in each variable between groups after matching was not found to be statistically significant. Second, although it was not statistically significant for companies that applied the selective working hour system, from the time of application of the system to one year later, corporate growth indicators such as added value per capita (log), operating profit per capita (log), labor cost per capita (log), and per capita It was found to have the effect of significantly increasing sales (log). Third, all performance variables were statistically significant in small and medium-sized enterprises with fewer than 300 employees. Starting with the application of the selective working hour system, it appears that small and medium-sized enterprises will also need policy support to fully implement the selective working hour system. Based on these analysis results, policy implications for future selective working hour systems in small and medium-sized enterprises were presented.

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