메뉴 건너뛰기
Library Notice
Institutional Access
If you certify, you can access the articles for free.
Check out your institutions.
ex)Hankuk University, Nuri Motors
Log in Register Help KOR
Subject
Humanities
General Humanities History Philosophy Religious Studies Linguistics and Literature Other Humanities
Social science
General Social Science Business Management Tourism Education Military Science Library and Information Science Law Sociology Journalism and Media Studies Psychological Science Political Science and Diplomacy Geography Public Administration Economics International Trade Anthropology Other Social Science
Natural science
General Natural Science Physics Biology Life Sciences Mathematics/Statistics Astronomy Earth Science Chemistry Other Natural Science
Engineering
General Engineering Architectural Engineering Mechanical Engineering Industrial Engineering Material/Energy Engineering Electrical and Electronic Engineering Marine and Ocean Engineering Chemical Engineering Computer Science Other Engineering
Medical science
General Medical Science Nursing Science Veterinary Pharmacy Traditional Korean Medicine Basic Medicine Clinical Medicine Other Medicine
Agriculture and Fishery
General Agriculture and Fishery Agriculture Fishery Science Food Science Forestry Animal Husbandry Marine Transportation Studies Other Agriculture and Fishery
Art and Kinesiology
General Arts Design Fine Arts Cosmetology Photography Music Fashion Kinesiology Performing Media Arts Other Arts and Kinesiology
Interdisciplinary Studies
Interdisciplinary Research Science and Technology Studies Brain and Cognitive Science Technology Policy Other Interdisciplinary Studies

KOR

The Laws on Labor Flexibility and Labor Cost behavior
Recommendations
Search
Questions

노동유연성 관련 법규의 제·개정에 따른 급여 원가행태의 변화

논문 기본 정보

Type
Academic journal
Author
Yong Kyu Lee (숭실대학교) Yong Saeng Cho (숭실대학교)
Journal
Management Accounting Association of Korea KOREAN JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH Vol.14 No.2 KCI Accredited Journals
Published
2014.12
Pages
1 - 40 (40page)

Usage

cover
📌
Topic
📖
Background
🔬
Method
🏆
Result
The Laws on Labor Flexibility and Labor Cost behavior
Ask AI
Recommendations
Search
Questions

Abstract· Keywords

Report Errors
The purpose of our empirical study is to investigate whether changes in labor laws for labor flexibility can affect the degree of labor cost stickiness.
The Labor law for workforce reduction became effective beginning in December 1997. And in 1998, new laws were enacted for employment of irregular employees by companies. From 1998 to 2007, labor policy of government pursued the flexibility of employment to meet the needs of companies for irregular employees. But, after July 2007 the Labor Government pursued labor flexicurity in place of labor flexibility with Enactment and Revision of labor Laws.
The results of this paper are as follows.
First, the pursuit of labor flexibility in laws decreased the degree of labor cost stickiness. It means that the employment of irregular employees by companies is effective to mitigate the degree of labor cost stickiness. On the other hand, the labor flexicurity policy increased the degree of cost stickiness unlike in the period of improving labor flexibility.
Second, in the manufacturing industry, the degree of stickiness of labor cost for blue collar job was affected very much from changes in laws for labor flexibility, but in the non-manufacturing industry, so was the degree of stickiness of payroll cost for white collar job.
Third, the big companies were more stickier than small companies because of well-organized labor union’s power. Small companies were well matched by the purpose of changes in laws for labor flexibility.
#원가행태 #원가의 하방경직성 #급여 #노동관련법규 #노동유연성 #고용조정비용 #cost behavior #cost stickiness #labor costs #labor law #labor flexibility #employment adjustment costs

Contents

Ⅰ. 서론
II. 이론적 배경 및 선행연구
III. 연구설계
IV. 실증분석
V. 결론
참고문헌
Abstracts

References (9)

Add References
구정호. 기업지배구조가 비대칭적인 원가행태에 미치는 영향. 관리회계연구. 2011 dbpia 김강식. 비정규직 고용 실태 및 인적자원관리의 과제. 경상논총. 2008 google schola 박창용. 비정규직관련 법률 입법이 주는 시사점. 법학논총. 2007 dbpia 신동균, 전병유. 경기변동에 대한 기업의 최적반응. 노동리뷰. 2005 google schola 안태식, 양대천, 이상열, 표세원. 부가가치 구성요소의 하방경직적 행태에 관한 연구. 관리회계연구. 2006 dbpia

Related Authors

Frequently Viewed Together

The Influence of Investment Strategy on Asymmetric Cost Behavior
Mi Ok Kim ,  Hyung Rok Jung ,  Iny Hwang korean management review 2017 .06
China’s Economic Rise and the Intention Point of Korea’s Economy
Jeong-Sik Kim Journal of Industrial Economics and Business 2015 .02
How Troop Restructuring Influences Economic Growth: A Time Series Analysis for the Republic of Korea Army
Jae-Hyung Lee Journal of Industrial Economics and Business 2015 .02
An Empirical Study on the Influence of the Per Capita Income and Life Satisfaction of South Korea
Yim ,  Byung-Jin Journal of Happiness And Affluence Studies 2013 .06
Does the Aging Labor Force Reduce Labor Productivity? : An Empirical Analysis of Korea Case
Sunyoung An ,  Dong Heon Kim Journal of Korean Economics Studies 2014 .12

Recently viewed articles

Factors Associated with Quality Control of Hemodialysis Treatment
Kim Kyung Sook, LEE SUN HEE, 류동열The Korean Association Of Internal Medicine2014
 Phytosterols content of Keunnunjami germ and its antioxidative effects in adult rats
Jie Liang, Jing Wen Ma, Soo Im Chung 외 1명The Korean Nutrition Society2020.04
 Design of an emotional expressive plant pot for enhancing the relationship between humans and plants
Oh Joo-Hyeon, Bae Sang-MinKorean Society of Design Science2011.05

Comments(0)

0

Write first comments.

UCI(KEPA) : I410-ECN-0101-2016-325-000985632