중소벤처기업의 가업승계 활성화 방안에 관한 연구
A study on activating plan of SMB and Venture Business for business succession
김영관(건국대학교 벤처전문기술학과); 이승배(상명대학교); 유왕진(건국대학교)
19권 4호, 159~175쪽
초록
The objective of this research was to study the systematization of related research about business succession and the confirmation of priority to development factor by AHP. On analyzed result,CI(Consistency Index: significant criteria of AHP) was to meet all the factor. First, a “family business succession tax system” was ranked as 53.94%(the hierarchy-1). therefore it was ranked first. And 2 ranking appeared in “family business succession infrastructures”(24.26%). Finally, the results of “family business succession educational expansion” were obtained in 21.08% of the three positions. In addition, the top three ranking of overall was analyzed “the expanding of family business deduction” (17.40%), “successor training programs” (10.46%), “the supporting system of inheritance tax”.(9.89%).
Abstract
The objective of this research was to study the systematization of related research about business succession and the confirmation of priority to development factor by AHP. On analyzed result,CI(Consistency Index: significant criteria of AHP) was to meet all the factor. First, a “family business succession tax system” was ranked as 53.94%(the hierarchy-1). therefore it was ranked first. And 2 ranking appeared in “family business succession infrastructures”(24.26%). Finally, the results of “family business succession educational expansion” were obtained in 21.08% of the three positions. In addition, the top three ranking of overall was analyzed “the expanding of family business deduction” (17.40%), “successor training programs” (10.46%), “the supporting system of inheritance tax”.(9.89%).
- 발행기관:
- 한국경영공학회
- 분류:
- 산업공학