기술집약 중소,중견기업의 원가행태 연구 -13대 혁신성장분야를 중심으로

The purpose of this study is to draw policy implications by examining the characteristics of cost behavior occurring in small and medium-sized enterprises (SMEs) in the innovative growth field selected by the government and analyzing the downward rigidity of the cost behavior. In this study, technology based SMEs in the field of innovative growth are set as a sample group and similar companies are set as a comparison group to examine cost behavior. In the first step, the selective convenience of selection of the comparison group was improved by using the propensity score matching method, and in the second step, the downward rigid cost behavior was analyzed using the Anderson model. This study found that SMEs in the field of innovative growth showed more downward rigidity than their peers due to internal factors such as adjustment costs for R&D and expectations of future managers and external factors such as expectations of receiving government support. It is positive that the innovative growth sector selected by the government responds to future market changes by continuously investing resources in spite of changes in sales. However, it suggests that continuous management is necessary as to whether moral hazard occurs due to government support and whether the support field is appropriate.