Performance Measurement According to the Implementation of SCM Package

SCM 패키지 도입에 따른 기업의 성과측정

  • Lee, Sung-Heon (School of Business Administration, Kyungpook National University) ;
  • Kim, Chae-Bogk (School of Business Administration, Kyungpook National University)
  • Published : 2008.03.31

Abstract

Industrial society has changed to information society in these day. Even through the core issue of information society is the creation of competency and profit of corporations, the implementation of SCM packages is not popular. The reason why companies hesitate to introduce SCM packages is that the performance enhancement by the implementation of SCM is not clear. This paper addresses the effect of financial performance according to IT the implementation of SCM packages. Eight financial performance measures were selected based on the literature review. Financial data on the fifteen companies that implemented SCM packages before December, 2003 were collected considering the differences on performance measures between before and after the SCM implementation.

Keywords

References

  1. 강정만, 홍성희; '부실예측모형의 적합성 분석', 증권금융연구, 5(1):83-110, 1999
  2. 김대기, 권오경, 배인수; '우리나라기업의 SCM 성과에 관한 실증적 연구-자산성과 분석을 중심으로-', IE Interface, 16(2):167-173, 2003
  3. 나영, 장지인, 박문기; 'ERP 구축에 따른 기업의 성과 측정' 대한경영학회, 24(1):305-348, 2000
  4. 박연우, 이정희; 'SCM 성과측정과 성공요인에 관한 연구', 한국유통학회 2004년 한국유통학회 동계학술대회 발표논문집:123-152, 2004
  5. 박영태, 김영민, 김현지; 'SCM 도입의 활성화 방안과 발전 전략에 관한 연구', 물류학회지, 13(2):89-114, 2003
  6. 이윤석, 백종현, 김진환; '구매자-공급자 관계에 협력과 연계 IT 활용이 공급자 성과에 미치는 영향', 한국생산관리학회지, 14(1):51-74, 2004
  7. 이대선, 장지인, 나인철, 이창우; 재무제표의 이해. 율곡출판사, 2000
  8. 임석철; '한국기업의 SCM업무사례분석', 대한산업공학회지, 13(3):496-503, 2000
  9. 장형욱, 이상식, 박병권; 공급사슬구조에 따른 SCM 활동과 경영성과에 관한 연구, 정보시스템연구, 15(2): 173-193, 2005
  10. 정인근, 이병무; 'Supply Chain Management 도입의 주요성공요인', 한국SCM학회지, 1(1):41-50, 2001
  11. 조담; 재무분석론, 서울 교범사:38, 1984
  12. Altman, E. I.; 'Financial Ratios, Discriminant Analysis and Prediction on Corporate Bankruptcy,' Journal of Finance, 23(4):589-609, 1968 https://doi.org/10.2307/2978933
  13. Brewer, P, C. and Speh, T. W.; 'Using the Balanced Scored to Measure supply chain performance,' Journal of Business Logistics, 21(1), 2000
  14. Churchman, C. W.; Why Measure? Definition and Theories, John Wiley and Sons, London, 1959
  15. Fawcett, Stanley E, and Steven, R. Clionton; 'Enhancing Logistics Performance to Improve the Competitiveness of Manufacturing Organization,' Production and Inventory Management Journal, (37):40-47. 1996
  16. Kaplan, R. S, and Norton D. P.; The Balanced Scorecard-Measures That Drive Performance, 1992
  17. Lee, H. L. and Billington, C.; 'the Evolution of Supply-Chain Management Models and Practice at Hewlett-Packard,' Interfaces, 25(5):42-63, 1995
  18. Lev, B. and Sunder, S.; 'Methodological Issues in the use of Financial Ratios,' Journal of Accounting & Economics, 3:187-210, 1979
  19. McKone, Kahtleen E.; 'The Impact of total Productivity Maintenance Practices on Manufacturing Performance,' Journal of Operations Management, 19:39-59, 2001 https://doi.org/10.1016/S0272-6963(00)00030-9
  20. Needly, A. D. and Adams, C.; 'Perspectives on Performance: The Performance Prism, Center for Business Performance,' Cambridge University, 2000
  21. Park, K. S.; 'SCM Market and Technology Trend,' Deloitte Consulting, 2002
  22. Ross, David Frederic; 'Competing Through Supply Chain Management:Creating Winning Strategies Trough Supply Chain Partnerships,' Chapman and Hall, New York, 1998
  23. Simchi-Levi, D., Philip, K. and Simchi-Levi, E.; 'Designing and managing the Supply Chain,' McGrawHill Higher Education, 2000
  24. Tan, K. C. Lyman, S. B. and Wisner, J. D.; 'Supply Chain Management:A Strategic Perspective,' International Journal of Operations and Production Management, 2(6):614-31. 2000
  25. Whittington, G.; 'Some Basic Properties of Accounting Ratios,' Journal of Business Finance and Accounting, 7:219-233, 1980 https://doi.org/10.1111/j.1468-5957.1980.tb00738.x
  26. Zairi, M.; 'Measuring Performance for Business Results,' Chapman and Hall, London, 1994