김흥수
저자:김흥수
약력
고려대학교융합경영학부교수
주요논문
2022년9월“Researchontechnologycontributionevaluationmodelforcommer-cialization”,InternationalJournalofAdvancedandAppliedSciences,9(9)
2022년8월“Technologyvaluationforintellectualpropertycommercialization”,InternationalJournalofAdvancedandAppliedSciences,9(8)
2018년10월“ValuationofStrategicObjectivesforEstimatingTransactionValueforLicensingandEnhancingCorporateValue”,InternationalJournalofPureandAppliedMathematics,Volume120(6)
2017년12월“TrademarkValuationforRevitalization”,InternationalJournalofAppliedBusinessandEconomicResearch,Volume15(20)
2017년12월“ValuationofIntellectualPropertyforInvestmentinKind”,InternationalJournalofAppliedBusinessandEconomicResearch,Volume15(25)
2016년12월“Process-orientedAlgorithmEntrepreneurshipCurriculumDesign”,IndianJournalofScienceandTechnology,Vol9(46)
2016년9월“지식재산권활성화를위한기업상표권가치평가모형개발”,디지털융복합연구,14(9)외다수
저서
성공창업과금융,2024(개정판),박영사
캡스톤디자인의이해,2023(개정판),박영사
기술경영과전략,2014,조선대학교
창업과비즈니스,2013,한국학술정보
감정평가론,2008,시그마프레스
자산경제론,2008,시그마프레스
무형자산가치평가론,2005,부연사
제2판머리글1
Chapter01창업일반9
1.창업의정의.......................................................................................................11
2.창업의요소......................................................................................................12
2.1창업자122.2사업아이디어13
2.3자본172.4사업장17
3.창업의중요성...................................................................................................18
3.1경제적부의창출183.2일자리창출18
3.3건전한기업경쟁환경조성183.4자원의활용19
3.5삶의영역을창조193.6국제수지의개선19
3.7과학기술의발달촉진193.8환경에대한영향19
4.우리나라의창업환경.........................................................................................20
4.1창업의내부환경204.2창업의외부환경23
4.3최근의창업환경26
Chapter02창업가35
1.창업가의유형...................................................................................................37
1.1창업가의특성381.2창업가의특성39
1.3창업기업의경영특성411.4창업기업의경쟁력44
2.기업가정신.......................................................................................................46
2.1기업가정신의의의462.2기업가정신의역할47
2.3기업가정신의핵심개념482.4사내기업가정신58
Chapter03창업유형69
1.창업주체별분류................................................................................................71
1.1여성창업711.2청년창업74
1.3시니어창업761.4외국인창업80
2.창업방법별분류................................................................................................82
2.11인창조기업822.2소호창업85
2.3기술창업872.4사회적기업96
2.5협동조합105
Chapter04트렌드와창업아이템117
1.트렌드란?........................................................................................................119
2.트렌드분석....................................................................................................121
3.창업아이디어..................................................................................................128
3.1창업아이디어의원천1283.2창업아이디어의개발131
3.3시장의유형133
4.창업아이템선정..............................................................................................138
4.1창업아이템선정의중요성1384.2창업아이템선정의기본원칙138
Chapter05사업타당성분석151
1.사업타당성분석의필요성................................................................................153
2.사업타당성분석내용......................................................................................157
2.1시장성분석1572.2기술성분석176
2.3경제성분석179
Chapter06사업계획서187
1.사업계획서의개념,필요성및용도...................................................................189
1.1사업계획서의개념1891.2사업계획서작성의필요성190
1.3사업계획서의용도190
2.사업계획서작성준비.......................................................................................191
2.1사업계획수립시결정내용1912.2사업계획서작성원칙193
3.사업계획서수립..............................................................................................195
3.1사업계획서내용1953.2사업계획서의구성205
Chapter07지식재산권233
1.지식재산권과우리생활...................................................................................235
1.1지식재산권이란235
1.2왜나의기술이나아이디어를보호해야할까?236
1.3나의기술을어떻게보호할까?237
1.4창업자는기밀을법적으로보호받을수있을까?238
1.5지식재산권의침해는어떻게대응할까?239
2.특허권만들기.................................................................................................240
2.1특허란무엇인가2402.2특허와실용실안권의차이점241
2.3특허출원하기2422.4특허로돈을버는비즈니스모델245
3.비지니스파트너십...........................................................................................248
3.1라이센싱과로열티2483.2특허라이센싱의종류248
4.상표등록하기.................................................................................................249
4.1상표의개념과기능249
4.2상표는어떤절차로신청,등록되는걸까?251
Chapter08비즈니스모델링263
1.비즈니스모델의구조.......................................................................................265
2.비즈니스모델캔버스......................................................................................267
2.1고객세분화2682.2가치제안268
2.3유통경로(채널)2682.4고객관계268
2.5수익원2692.6핵심자원269
2.7핵심활동2692.8핵심파트너십269
2.9비용구조269
3.린캔버스.......................................................................................................270
3.1문제2703.2고객군(목표고객)271
3.3고유의가치제안2713.4문제해결(솔루션)271
3.5유통경로(채널)2713.6수익흐름272
3.7비용구조2723.8핵심지표272
3.9경쟁우위272
Chapter09창업마케팅과글로벌마케팅283
1.창업마케팅.....................................................................................................285
1.1마케팅의개념2851.2마케팅전략287
2.글로벌마케팅.................................................................................................299
2.1글로벌마케팅의범위2992.2글로벌마케팅절차300
2.3글로벌마케팅실행기법(오프라인,온라인)301
2.4글로벌마케팅지원정책활용307
Chapter10창업금융과자금조달321
1.금융의개요....................................................................................................323
1.1경제주체3231.2금융324
1.3금융시장325
2.창업금융........................................................................................................337
2.1창업자금과조달방법337
2.2회사주식을이용한자금조달방법344
3.창업성공을위한전략.....................................................................................350
Chapter11창업세무361
1.세금의종류....................................................................................................363
2.부가가치세.....................................................................................................364
2.1부가가치세의무사업자3642.2부가가치세면세업종365
2.3부가가치세신고및납부366
3.소득세............................................................................................................367
3.1법인사업자의소득세3673.2개인사업자의소득세371
3.3근로소득세원천징수3743.44대사회보험379
Chapter12창업회계395
1.회계의정의....................................................................................................397
1.1회계기준필요성3981.2외부감사의대상398
2.회계의종류....................................................................................................405
2.1재무회계4052.2세무회계406
2.3관리회계406
3.재무제표의종류.............................................................................................409
3.1재무상태표4103.2손익계산서410
3.3현금흐름표4113.4자본변동표414
3.5이익잉여금처분계산서414
4.재무제표의작성.............................................................................................414
4.1회계정보의작성과정414
Chapter13재무제표분석435
1.재무상태표.....................................................................................................437
2.자산...............................................................................................................439
3.부채와자본....................................................................................................439
4.손익계산서.....................................................................................................442
5.현금흐름표.....................................................................................................445
6.재무제표작성의원칙......................................................................................451
6.1발생주의와수익-비용대응의원칙4516.2시장가치와장부가치452
7.재무비율의이해..............................................................................................457
7.1기업의유동성(단기지불능력)4587.2장기지불능력(재무레버리지)459
7.3기업의활동성(회전율)4607.4기업의수익성462
7.5기업의시장가치463
Chapter14재무계획481
1.추정재무제표의작성.......................................................................................483
2.손익분기점분석..............................................................................................493
3.투자의사결정방법.........................................................................................496
Chapter15재무관리517
1.불확실성의관리..............................................................................................519
2.현금흐름의관리..............................................................................................523
2.1현금주기5242.2현금예산526
3.벤처창업기업의가치평가.................................................................................530
3.1회수가치5343.2회수가치의추정-현금흐름할인법536
3.3회수가치의추정-비율분석5383.4기업가의투자협상전략538
3.5현금예산과기업가치539
부록552
저자소개582
제2판머리글
한국은1960년대부터30여년동안거의매년약10%씩세계에서유례없는성장을했다.국
내총생산(GDP)세계순위는1960년39위에서작년13위로뛰었고,1인당GDP는79달러에서3만2409달러로410배급증했다.같은기간글로벌수출점유율은88위에서6위가됐다.하지만,경제가급랭하면서20년동안의부작용들이나타나고있다.한편,4차산업혁명확산으로AI,빅데이터등산업간의융복합을통한시너지도급속하게진행되고있다.
한국경제가이러한변화속에서다시세계시장의선도적인역할을하기위해서는혁신우위의창업벤처기업을육성하는전략이무엇보다필요하다.전체적으로위기이기도하지만혁신기업에게는기회로작용할수있다.
따라서대학의교과과정도창업가정신확산을반영하는정부의선도적인지원과역할이필요하고,대학교육도창업가정신을발휘할수있는커리큘럼의운영은물론이고창업을성공적으로이끌기위한창업생태계를발전시키는고도화된역할을해야한다.
변화하는창업환경에맞추어이번에개정된제2판은기존의체계를유지하면서전체적인내용을최근자료로수정·보완하였다.지식재산권,비즈니스모델링,글로벌마케팅,창업자금을추가하였고,심화학습에필요한확대보기를보완하였다.그리고워크시트를이용한실습사례를구성하였고,실무이해를돕기위해최신언론보도로정리하였다.따라서창업의기본개념,사업계획수립,창업금융,재무분석을위한학습서로서독자들에게큰도움이될것으로기대한다.
개정판에서도창업학관련강의및연구,관련기관들의자료,선학들의선행연구등이귀중한힘이되었다.그리고개정기획과편집에열정을쏟아주신박영사의정연환과장,탁종민대리께특히고마운마음을표하고싶다.
2024년5월
저자드림