기업의 교육훈련이 경영성과에 미치는 영향

The differentiated strategy in education & training investment and excellent human resource secure has important effect on business growth of firms in mid- and long-term. However, asset value of education & training expenses in firms is not accepted. For this reason, education & training system in small and medium firms is not operating efficiently The main purpose of this study is to test the effects of education & training expenses on firm business performance, and to show strategic importance and investment necessity of human resources development to firms and government in mid- and long-term. For this purpose, this study empirically tested the effects of education & training expenses on firm performance and conducted additional analysis for sample groups subdivided to large firms and small and medium firms. The results of the study are summarized as follows. First, education & training expenses have positively significant effect on firm performance. Second, education & training expenses have effects on firm performance since two years ago. In additional analysis, education & training expenses have effects on firm performance since three years ago in sample subdivided to large firms and have effects on firm performance of same period in sample subdivided to small and medium firms. These results indicate that firms have to increase education & training investment to strengthen the competitiveness, and government has to support education & training system of firms in mid- and long-term.