상세정보

21세기적 변화의 사고로 벤처기업의 육성과 소상공인 창업이 제언되고 있다. 그래서 21세기의 주역을 꿈꾸는 젊은이들에게 취업의 부담을 최소화시킬 수 있는 방안으로 미래의 설계를 위해 창업에 필요한 기본적인 지식과 정보를 제공하는데 목적을 두고 본서를 쓴다.

세계경제포럼은 최근 5년간(2015년~2020년) 사라진 일자리가 약 714만개나 되고 새로운 일자리가 약 200만개 만들어졌다는 통계자료를 발표하였다. 이러한 자료의 근거는 오늘날 우리 사회를 구성하는 세 가지 특징인 연결성, 지능화, 자동화를 통 해 나타나고 있다. 전 세계인의 수요량을 바로바로 연결하여 무인자동생산시스템이 감지해서 생산량을 조절하고 정보통신기술의 다양한 기능을 이용하여 실시간 맞춤 형 생산체계로 변화되고 있다. 이와 함께 AI(인공지능)가 더 많은 딥러닝(deap learning) 을 하면서 스스로 학습하고 미래의 상황을 예측하여 문제를 해결해 가는 이러한 시대이다. 이와 같이 세상이 바뀔 때 크게 움직이는 바퀴가 패러다임(paradigm)이라고 한다. 패러다임은 한 시대를 지배하는 사고의 틀 즉 생각하는 방식과 그에 따른 행 동유형을 말한다. 패러다임보다 조금 작게 움직이는 바퀴가 트렌드(trend)다. 트렌트도 그렇지만 패러다임은 우리의 삶에 더 크게 영향을 주게 된다. 현재 전 세계 초등 학교 저학년 어린들의 65%는 이전에 존재하지 않은 새로운 직업으로 살아가게 된다. 발전적 미래를 살아가는 우리는 패러다임을 읽을 줄 알아야 한다.
21세기적 변화의 사고로 벤처기업의 육성과 소상공인 창업이 제언되고 있다. 그래서 21세기의 주역을 꿈꾸는 젊은이들에게 취업의 부담을 최소화시킬 수 있는 방안으로 미래의 설계를 위해 창업에 필요한 기본적인 지식과 정보를 제공하는데 목적을 두고 본서를 쓴다.
창업에 필요한 실제적인 다양한 경영지식을 제공하여 미래를 준비하는 자세를 갖게 하기 위해 경영학적 사고와 원리, 기법 등 현장의 실무적인 자료를 토대로 그 내용을 정리하였다. 기업가가 된다는 것은 경영에 관한 지식 및 자신이 갖고 있는 강점과 가치관, 그리고 일을 최선으로 수행할 수 있는 방법을 알아내야만 한다.
자신과 기업의 핵심역량을 알고, 잘 정돈된 사고방식으로, 모든 조건을 구비한 혁신적인 아이디어, 올바른 기업가 정신을 갖춘 21세기 지식기반 사회에서의 승자 가 되어야 한다. 올바른 의미의 기업가 정신은 주인의식과 함께 불확실한 미래에 대한 비전과 확신, 리스크(risk)를 두려워하지 않으며 도전하는 정신을 의미한다. 나 아가 이러한 정신이 시장경제에서 부를 축적하는데 창조적으로 기여하게 될 때 자 본주의는 더욱 발전하게 될 것이다.
대학교육의 목적이나 기능은 국가와 시대변천에 따라 변화되고 있지만, 특히 지금의 상황에서는 대학교육의 주된 기능 중의 하나가 전문직업인의 양성을 부차적 목적으로 하고 있음을 배제할 수 없는 상황이다. 그러므로 대학에서의 교육은 발전 하는 사회의 요구와 개인의 요구에 충족할 수 있는 방향으로 직업선택과 준비에 만 전을 기하는 쪽으로 진행되어야 할 것이다. 이것이 앞으로의 우리나라 대학교육에 서 중점적으로 취급되어야 할 주요한 과제라 생각한다.
지금으로부터 56년 전인 1965년도에 그린 이정문 화백 그림에는 태양열 주택, 전기 자동차, 원격통신, 사이버 강의, 그리고 달나라 여행까지 이야기하고 있었다. 미래를 내다보는 굉장한 통찰력을 가지고 있다고 할 수 있다.
2021. 12. 20 저자 남 상 완

정보제공 :

제1장 창업과 경영학적 사고

1. 창조적 파괴의 생명현상 ······································································ 4
2. 창업의 구성요소 ···································································· 5
1) 창업이란? _ 5
2) 창업의 범위 _ 9
3. 사업영역 선정과 고려사항 ································································ 1 1
1) 사업영역의 선정 _ 12
2) 사업 분야별 고려사항 _ 13
4. 창업과 치가동기 ················································································· 1 8
5. 경영의 기본논리 ················································································· 1 9
1) 기업이란? _ 19
2) 경영이란? _ 19
3) 경영학이란? _ 20
4) 경영사고의 기본개념 _ 20
5) 경영의 기본논리 _ 21
6) 의사결정이란? _ 21
6. 경영, 관리, 조직과의 관계 ······························································· 2 2
1) 경영, 관리, 조직의 상호관련은? _ 22
2) 관리과정과 경영기능 _ 24
3) 창업과 기업생존의 조건 _ 25
4) 생존을 위한 핵심역량 확보 _ 26
5) 경영자의 역할 _ 27
6) 다국적 기업이란? _ 28

제2장 창업기업과 경영환경
1. 창업환경과 란체스터 법칙 ································································ 3 4
1) 기업과 환경과의 관계 _ 34
2) 전체 배경의 인식과 벤치마킹 _ 35
3) 환경인식의 기저 _ 37
2. 환경지배를 위한 중용(中庸)의 도 ·················································· 3 9
1) 환경시스템과 리더 _ 39
2) 환경 지배를 위한 내강(內强) _ 40
3) 환경지배를 위한 중용(中庸)의 도 _ 41
3. 경쟁환경과 최적화 ·············································································· 4 3
1) 경쟁자에 대한 배려 _ 43
2) 갈등의 극복과 조화 _ 44
3) 부분최적의 배제 _ 45
4. 환경조화를 위한 과학과 기예 ························································· 4 7
1) 환경조화와 조직의 본질 _ 47
2) 환경적합과 리스크 배제의 마인드 _ 48
3) 관계와 조합의 신비 _ 49
제3장 53
기업형태의 결정과 경쟁력
1. 창업유형의 결정 준거 ········································································ 5 4
1) 기업유형의 결정 _ 54
2) 기업유형의 결정 준거 _ 55
2. 개인기업과 법인기업의 특징 ···························································· 5 5
1) 개인기업과 법인기업의 비교 _ 56
2) 세제상의 특징 비교 _ 57
3. 개인기업의 설립 ················································································· 5 8
1) 개인기업의 특징 _ 59
2) 개인기업의 등록절차 _ 59
4. 법인기업의 설립 ················································································· 6 1
1) 법인기업의 특징 _ 61
2) 법인기업의 설립절차 _ 63
제4장 71
창업기업의 업종별 이해
1. 제조업 창업의 고려사항 ···································································· 7 2
1) 제조업 설립절차 _ 72
2) 제조업 창업의 고려사항 _ 74
3) 제조업 창업의 5단계 _ 75
2. 도ㆍ 소매업 창업의 고려사항 ····························································· 8 1
1) 도 ㆍ 소매업의 범주 _ 81
2) 도 ㆍ 소매업의 창업절차 _ 82
3) 도 ㆍ 소매업의 기본적 창업 고려 사항 _ 87
3. 서비스업 창업 고려사항 ···································································· 8 8
1) 서비스업의 범주 _ 88
2) 서비스업의 기본 창업절차 _ 91
3) 서비스업 창업의 특성 _ 93
4) 인 ㆍ 허가 업종의 기준 및 절차 _ 94

제5장 고객의 변화와 사업아이템
1. 창조적 파괴의 역사 ·········································································· 1 0 0
1) 창조적 파괴 _ 100
2) 마케팅론적 변천 _ 103
3) 경영혁신 _ 105
4) 지식경영 _ 108
5) e-비즈니스 _ 109
6) 기업목적 달성과 경쟁력 _ 112
7) 경쟁력을 위한 정보기술 활용 _ 113
8) 경영 의사결정의 방향 _ 113
2. 창업의 성공요건과 아이템 ······························································ 1 1 4
1) 창업아이템 선정 기본원칙 _ 114
2) 창업자의 성공요건 _ 115
3) 창업아이템의 흐름 _ 115
4) 창업아이템 발굴기법 _ 115
3. 창업자의 자질분석과 아이템 평가 ················································ 1 1 6
1) 창업 아이템 탐색 방법 _ 116
2) 창업자의 자질분석 _ 117
4. 성공적인 상품의 기본요건 ······························································ 1 1 8
1) 후보 사업아이템의 탐색 _ 118
2) 후보아이템의 점검방법 _ 120
5. 사업아이템 선정기준 ········································································ 1 2
1) 아이템 선정의 원칙 _ 121
2) 창업아이템 선정 시 유의 사항 _ 121
6. 사업아이템의 선정방법 ···································································· 1 2
1) 사업아이템 선정방법 _ 124
2) 유망 아이템의 선정 전략 _ 127
7. 창업정보 지원 사이트 ····································································· 1 2
1) 창업정보 지원 사이트 _ 129
1. 사업타당성 분석의 기본과제 ·························································· 1 3 4
1) 사업타당성 분석의 중요성 _ 134
2) 사업타당성 분석의 내용 _ 135
2. 사업타당성 분석의 체계 ·································································· 1 3 7
1) 사업타당성 분석의 절차 _ 138
2) 사업타당성 평가 _ 138
3) 사업타당성 분석의 평가요소 _ 144
3. 사업계획서의 개념과 필요성 ·························································· 1 4 6
1) 사업계획서의 개념 _ 146
2) 사업계획서의 필요성 _ 147
4. 사업계획서의 용도와 종류 ······························································ 1 4 8
1) 창업자의 입장에서 본 사업계획서의 용도 _ 148
2) 투자자 입장에서의 용도 _ 149
3) 사업계획서의 종류 _ 150
5. 사업계획서 작성방법 ········································································ 1 5 1
1) 사업계획서 작성의 절차 _ 151
2) 사업계획서 작성요령 _ 151
3) 사업계획서 작성 시 유의사항 _ 154
4) 사업계획서 주요 항목 및 형식 _ 155
6. 사업타당성 분석 및 사업계획서 작성 ········································· 1 5 8
1) 사업타당성 분석의 정리 _ 158
2) 사업계획자 자가 진단 경쟁력 평가 _ 160
제7장 165
상권분석과 입지조건
1. 예측과 실천과학의 본질 ·································································· 1 6 5
1) 확률과 신의 예정론 _ 167
2) 예측과 실사구시 _ 168
3) 일화적 증거와 하이젠버그 불확실성의 법칙 _ 170
4) 예측과 실천과학의 본질 _ 171
5) 예측과 인간의 개입 _ 172
6) 예측과 목표관리 _ 174
2. 수요예측의 중요성과 효과 ······························································ 1 7 5
1) 수요예측의 의의 _ 175
2) 수요예측의 중요성과 효과 _ 175
3) 수요예측의 방법 _ 176
3. 상권의 형성과 예측 ········································································· 1 7 7
1) 상권의 형성 _ 177
2) 상권의 범위 _ 179
4. 상권의 특성과 분석 ········································································· 1 8 0
1) 상권의 특성 _ 180
2) 상권조사의 방법 _ 182
3) 상권별 유망업종 _ 185
5. 입지결정시 고려해야 할 요소 ······················································· 1 8 5
1) 입지고려 요인 _ 185
2) 좋은 입지 조건 _ 187
3) 입지선정 단계 _ 189
제8장 195
창업자금 조달과 운영계획
1. 7가지 질병요인 관리 ········································································ 1 9 6
2. 위험부담과 불확실성 제거 ······························································ 2 0 0
3. 자금조달계획, 통제, 평가 ······························································· 2 0 1
4. 손익분기점 분석 ··············································································· 2 0 2
1) 생명 열 확보의 기점: 손익분기점 _ 202
2) 특징 _ 202
3) 고정비 _ 202
4) 변동비 _ 203
5. 창업자금의 조달계획 ········································································ 2 0 3
1) 창업의 중요성 _ 203
2) 창업 소요자금의 종류 _ 204
3) 창업자금 조달 계획 _ 205
6. 창업 소요자금 계획서 ····································································· 2 0 5
1) 소요자금표의 작성 _ 205
2) 창업 소요자금표의 기본구성 _ 206
3) 시설자금 내역서 작성요령 _ 206
4) 운전자금 내역서 작성요령 _ 207
5) 추정 소요지금에 따른 자금조달계획서 작성 _ 208
6) 자금조달계획서의 기본 구성 _ 209
7) 자기자금 내역서 작성요령 _ 209
8) 타인자금 내역서 작성요령 _ 210
9) 담보제공계획서 작성요령 _ 210
7. 창업자금 조달방법 ········································································ 2 1 1
1) 창업자금 조달의 개요 _ 211
2) 창업 소요자금 조달 _ 212
3) 자금조달원 선정 및 타인자본 조달 검토사항 _ 214
8. 창업지원 제도 ··············································································· 2 1 8
1) 중소 ㆍ 벤처 창업지금 _ 218
2) 소상공인 창업 및 경영개선지원 자금 _ 223
3) 대학생 창업동아리 지원 _ 225
9. 중소기업 및 창업의 범위 ···························································· 2 2 6
1) 중소기업의 의의 _ 226
2) 창업의 범위 _ 227
10. 창업절차 흐름도 ········································································· 2 3 0
제9장 창업기업의 운영관리
1. 투입-프로세서-산출 시스템 ···························································· 2 3 6
2. 운영시스템의 의의 ··············································································· 2 3 7
3. 운영시스템의 하위시스템 ··································································· 2 3 8
4. 운영계획과 운영통제 ········································································ 2 4 2
1) 운영통제를 위한 기본 양식 _ 242
2) 작업측정 _ 243
3) 공급망 관리 _ 243
5. 창업과 품질사고의 진화 ······································································ 2 4 4
1) 기업의 품격 _ 244
2) 품질경영 _ 247
3) 신실, 품질경영 _ 251
4) 현시적 소비와 품질 _ 252
5) 품질경영 시스템의 조직화 _ 254
6) 가치공학 _ 255
6. 불확실성 극소화 ················································································· 2 5 6
7. 안분지족 경영 ·············································································· 2 5 7
8. 재고비용의 계량적 및 비계량적 요인 ··················································· 2 5 8
1) 재고비용 _ 258
2) 재고관리 개략 _ 260

제10장 265
창업기업의 고객관계관리
1. 평생 고객가치, LTV ········································································ 2 6 6
1) 眞所謂 大能(진소위 대능, 진실로 큰 능력)? 고객과의 만남 _ 266
2) 창업과 고객만족 _ 267
3) 고객의 니즈 발견 _ 269
2. 마케팅의 방법론과 전략 ···································································· 2 7 0
1) 통합과 조화 _ 270
2) 마케팅의 방법론과 전략 _ 272
3) 생과 사를 건 마케팅 _ 274
4) 마케팅과 생산과의 관계성 _ 274
5) 마케팅 소재(素材)의 법유론(琺有論) _ 276
6) 고객변화의 무서움과 성공 마케팅 _ 277
제11장 281
창업기업과 내부고객관리
1. 인사관리의 본질 ········································································· 2 8 2
1) 인간의 가치 _ 282
2) 인적자원의 속성 _ 282
3) 인적자본의 중요성 _ 283
4) 인력관리 계략 _ 286
2. 인간관계의 기저 ············································································· 2 8 8
1) 인간행동의 이해 _ 288
2) 인간성과 _ 289
3) 인간관계의 기저 _ 290
4) 자기인정과 자기발견 _ 291
3. 경영자의 경영의지와 권한 ······························································· 2 9
1) 인간적인 인간성을 지닌 경영자 _ 292
2) 무상을 발견한 넉넉한 마음의 경영자 _ 293
3) 시련에서의 리더십 _ 294
4) 경영자의 경영의지와 권한 _ 295
4. 21세기의 노사관계 ··········································································· 2 9 6
1) 기예와 관조 _ 296
2) 관조 그 기예(技藝)의 세계: 기술자 특유의 기능 _ 298
3) 소프트웨어의 상승효과 _ 299
4) 노동과 임금 _ 300
5) 21세기의 노사관계: 지배 없는 발전 _ 301
제12장 창업기업의 회계처리
1. 창업기업의 제조원가흐름 ······················································3 0 6
1) 원가관리 _ 306
2) 원가통제 _ 306
3) 제품원가계산 _ 307
4) 부기원리의 이해를 위한 정리 _ 308
5) 이윤동기와 비용관리의 기원 _ 312
2. 부가가치세 계산 ··························································· 3 1 3
1) 부가가치세 과세기간 _ 313
2) 부가가치세 계산 _ 313
3) 부가가치세 면세사업자 _ 314
3. 창업기업의 세율과 절세 ························································ 3 1 4
1) 소득세 및 법인세 신고 납부 _ 314
2) 소득세 및 법인세의 계산방법 _ 315
3) 소득공제 _ 315
4) 소득세 및 법인세 세율과 절세 _ 316
4. 소득세의 원천징수 ··························································· 3 1 6
5. 회계장부의 작성과 비치 ················································ 3 1 7
1) 복식장부 _ 317
2) 간편 장부 _ 317
6. 거래증빙의 종류 ··································································· 3 1 8
1) 거래증빙의 종류 _ 318
2) 법정 영수증 _ 319
제13장 323
창업정신과 기업가정신
1. 학즉불고의 창업정신 ·································
2. 환경과 자기조직화 ········································································· 3 2 7
3. 창업가의 혁신과 추진력 ······································································ 3 3 0
1) 경영활동과 조타의 기능 _ 330
2) 혁신과 추진력 _ 331
3) 창업 경영의 결과: 탐구의 즐거움 _ 333
4) 과거지향인 경영활동의 무의미 _ 333
제14장 337
창업자와 사회적 책임
1. 창업자의 창업마인드 ········································································· 3 3 7
1) 창업자의 창업마인드 _ 337
2) 소자본 창업은 종합예술 _ 338
3) 창업정신 _ 339
2. 직업선택 요인과 성격유형 ································································ 3 4 2
1) 직업선택 요인과 성격유형 _ 342
2) 인성이론 _ 343
3. 창업정신과 신의 공의 ··········································································· 3 4 5
4. 경영통제의 프로세스 ········································································· 3 4 6
1) 경영통제의 프로세스 _ 347
2) 경영통제를 위한 제 방법 _ 347
3) 경영통제와 원가관리 _ 348
5. 월만즉휴의 이치 ······················································································ 3 4 9
6. 공곡전성의 깨달음 ····················································································· 3 5 1
7. 책임의식과 여신심사기준 ············································································ 3 5 1
제15장 창업기업의 21세기 생력화
1. 창업 후의 창업-기업혁신 ·········································································· 3 5 6
2. 제품의 진화하는 속도 ·············································································· 3 5 7
3. 자본주의 이후의 사회 ·················································································· 3 5 9
4. 기업환경의 신진대사 급변 ······························································ 3 6 0
5. 미래사회의 일반적 특색 ·································································· 3 6 2
6. 메가챌린지의 시대 ············································································ 3 6 3
7. 기업의 도산원인과 과정 ·································································· 3 6 9
1) 도산의 원인과 징후 _ 369
2) 사업실패에 이른 사업계획의 문제점 정리 _ 370
3) 회사의 해산 _ 371
8. 제약된 합리성과 최적의 해 ··························································· 3 7 2
9. 기업을 똑똑하게 만드는 경영 ······················································· 3 7 3
제16장 직업의 세계와 지식재산
1. 21세기 산업과 직업의 세계 ··························································· 3 7 7
1) 직업의 의미와 바람직한 작업관 _ 377
2) 21세기 산업과 직업 _ 378
3) 향후 5년간의 직업전망 _ 379
2. 창조와 경영학적 사고 ····································································· 3 7 9
3. 국제환경 변화의 창업자의 인식 ···················································· 3 8 2
4. 분업시스템의 효율과 효과 ······························································ 3 8 3
5. 조직구성원의 의식변화 ···································································· 3 8 5
6. 기술변화의 방향과 특색 ·································································· 3 9 0
1) 기술변화의 방향과 특색 _ 390
2) 산업재산권과 지적재산권의 내용 _ 391
3) 존속기간 _ 392
4) 침해에 대한 구제 _ 392
5) 기술개발 및 산업재산권의 정보검색 _ 393
7. 특허권과 벤처기업의 정의 ······························································ 3 9 3
8. 가치경영 시대의 특징 ···························································· 3 9 4
1) 가치경영 _ 394
2) 환경적합을 위한 가치경영 _ 397
3) 가치경영 시대의 특징 _ 398
참고문헌 ························································································ 4 0 1
사항색인 ··················································································· 4 1 2