식품산업의 관세업무리스크 관리에 관한 연구

This study suggested customs risk measurement method through statistical analysis after examine administration present condition about import and export enterprise's risk realization and measurement. To test the hypotheses, 62 trade firms in korea were pilot surveyed. The results of this study are as follws : The first, operational risk management expense had a difference with the trade firms' characteristic. The second, risk management expense had a difference with the cognizance level to perform customs affairs. The third, risk management expense had a difference with the means of operation risk management. The fourth, the operation performance of the firms where operational risk management expense is low appeared highly. This is set for trade firms to carry out customs affairs, and suggests the importance of operational risk management. Therefore, in performance of customs affairs by trade firms, a management risk is recognized highly and utilizing the operational risk control technique through estimation of operational risk, considerable increase of the growth rate and margin of trade firms will be able to be carried out. KCI Citation Count: 1