• Title/Summary/Keyword: 경영성과지표

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Interaction Analysis between Construction Business Indicators and Business Performance Indicators of Specialty Contractors providing Labors (노무중심 전문건설업체의 건설경기지표와 경영성과지표의 상관성 분석)

  • Kim, Nam-Sik;Lee, Dong Wook
    • KSCE Journal of Civil and Environmental Engineering Research
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    • v.34 no.6
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    • pp.1893-1899
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    • 2014
  • This study is to suggest strategies of specialty contractors that provide labors oriented engineering service by interaction analysis between construction business indicators and business performance indicators. For specialty contractors that mainly provides labor oriented engineering service, the amount of construction orders imposes lasting impact to the turnover ratio of current assets supposedly because they are operating current assets to secure labor. In other words, this type of specialty contractors are focused on mobilization of labor not materials or equipment. So, it is determined that they will be able to increase revenue by operating current assets to address current liabilities and labor mobilization.

A Study of developing KPI in Learning and Growth Perspective and IT of BSC based on Organizational Behavior (조직행동이론 기반의 BSC 학습과 성장 시각 영역 및 IT KPI 개발에 관한 연구)

  • Yoon, Eung-Seo;Lee, Seung-Hyun;Leem, Choon-Seong
    • Proceedings of the Korean Operations and Management Science Society Conference
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    • 2004.05a
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    • pp.67-70
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    • 2004
  • 카플란과 노턴에 의해 1992년에 처음 소개된 BSC (Balanced Scorecard)의 '재무', '고객', '내부프로세스' 그리고 '학습과 성장'의 4개 시각 중 '학습과 성장' 시각의 핵심성과지표를 도출하는 것이 본 연구의 목적이다. 기존 연구에서 제시된 평가 지표의 한계점을 제시하고 성과지표 도출의 근원을 조직 행동론에서 제시하고 있는 성과개념과 과정이론에서 밝혀냄으로서 '학습과 성장'시각의 목표인 다른 세 시각의 하부구조 및 동인을 달성하고자 조직 행동이론 관점의 핵심성과지표를 제시하고자 한다. 또한 정보기술이 기업의 장기적인 역랑을 배가시키고 경쟁우위를 확보하기 위한 전략적 수단으로 인식됨에 따라 정보기술의 역할 및 효과성에 대한 측정과 평가가 중요한 이슈로 떠오르고 있기 때문에 '학습과 성장' 시각에서 인적자원의 역랑과의 균형있는 정보기술 역량을 측정하고 평가할 수 있는 지표를 제시하고자 한다. 이는 기업 경영활동의 근간이 되는 구성원과 단위조직, 그리고 정보기술이 기업성과데 미치는 영향을 정확히 파악하고 그 결과를 구성원과 조직의 보상체계로 연결시킬 수 있는 객관적인 잣대로서 작용하게 된다.

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A Comparative Study on the Management Performance of General Retail Companies in Korea: For Department store, TV home­shopping, Internet & Mobile shopping (우리나라 종합소매업의 경영성과에 관한 비교 연구 - 백화점, TV홈쇼핑, 온라인쇼핑몰 업태를 대상으로 -)

  • Koo, Kyoungmo
    • Journal of Korea Port Economic Association
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    • v.35 no.4
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    • pp.31-50
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    • 2019
  • The retail industry has been coping with changes in the retail market environment for the past decade or so. Using a total of 14 companies, this study aims to reveal the effect of differences in sales channels and retail business styles on the management performance of retail companies. The financial statements of these companies were used to analyze the five key indicators of their management performance. As research variables, sales channels, retail business style and business period were used as factors affecting their management performance. ANOVA or MANOVA was performed to test differences in management performance between groups according to the number of factors. The effect of three factors on the management performance of retail companies was found to be significant. The multi-comparison test revealed significant differences among retail business styles in terms of the five key indicators. TV home-shopping performed better than others in terms of stability and profitability. Internet and mobile shopping companies performed poorly in terms of profitability compared to others and performed higher than department stores in terms of growth, activity, and productivity.

Interaction Analysis between Construction Business Indicators and Business Performance Indicators of Architect Specialty Contractors (건축 전문건설업체의 건설경기지표와 경영성과지표의 상관성 분석)

  • Kim, Nam-Sik;Lee, Dong Wook
    • Journal of the Korea Institute of Building Construction
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    • v.14 no.4
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    • pp.329-335
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    • 2014
  • This study suggests architect specialty contractors' strategies by interaction analysis between construction business indicators and business performance indicators. To do this, a database was compiled for construction orders and business performance indicators of specialty contractors with KRW 7 bil. or more of assets of 1997 through 2010. The causal relationship verification and actual proof-oriented analysis were performed for architect specialty contractors. The result is analyzed that their turnover ratio of total liabilities and net worth are affecting obtention of construction orders, ultimately increasing the operating profits. Therefore, this type of specialty contractors is determined to be able to secure corporate stability by establishing a specific operation plan for the total assets.

Development of Environmental Performance Index Using Analytic Hierarchy Process (계층분석법을 이용한 환경성과정보지표의 개발)

  • Kim, Jeong-In;Kwon, Oh-Jae
    • Environmental and Resource Economics Review
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    • v.13 no.1
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    • pp.1-32
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    • 2004
  • Environmental Performance Index(EPI) has shown some limitation. Since it has lack of analysis for the relation between environmental performance and business performance, and public information. Therefore it could not provide valuable information for the shareholders to decide for the investment. In this paper by using Analystic Hierarchy Process (AHP), EPI was calculated giving some weighted scale for each environmental items. Improvement of pollution treatment, general management data such as EMS system, and environmental improvement for the products and process were the main three items when decision makers in bankings are considering the investment for a company. In empirical case, companies which has Environmental-Friendly Coorperation Award from MOE and ISO 14001 certification had shown strong relation between business performance and environmental performance.

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A study on the integration of evaluation systems and BSC systems affecting performances in governmental offices, A case of Korea Postal Office (공공기관의 경영평가시스템과 BSC의 통합이 경영성과에 미치는 영향에 관한 연구 - 우정사업본부 사례 -)

  • Choi, Myeong-Gil;Lee, Dong-Min
    • Journal of Korea Society of Industrial Information Systems
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    • v.16 no.4
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    • pp.127-137
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    • 2011
  • This studies shows that Balanced Score-Card(BSC) affects corporate performance and performance measurement systems affect corporate performance, depending on whether they are customer-oriented or finance-oriented. The results of the study are as followings; First, utilization of BSC are significant relationships with performance assessment system. Second, performance assessment system are significant relationships with corporate performance. Third, utilization of Balanced Score-Card(BSC) affects corporate performance.

Development of Key Performance Index(KPI) for R&D expenditure activities focusing on efficiency of patent (R&D지출의 효율성 측면에서 특허를 이용한 KPI 개발: 특허효율성지표(PEI: Patent Efficiency Index))

  • Lee, Joon-Ho;Ha, Seong-Tae;Bae, Byung-Han;Yu, Si-Mon;Kim, Dae-Sung;Han, Min-Hyun
    • Journal of Technology Innovation
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    • v.20 no.3
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    • pp.29-55
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    • 2012
  • In order to successfully adopt and implement the Balanced Scorecard(BSC), firms need to respond adequately to the rapid changes of today's business environment and consider the growing importance of non financial factors in the business activities such as intangible assets(R&D expenditure, patent, goodwill, etc.). Our primary focus throughout this paper is on developing Key Performance Index(KPI) of BSC for R&D expenditure activities. In this study, we have developed and named PEI(Patent Efficiency Index),which is the KPI for R&D expenditure by focusing on the efficiency of a patent that is the output from the R&D expenditures. Secondarily, we have attempted to address the solution for the current problems of the traditional R&D performance measurement by using our developed PEI and examine the usefulness and effectiveness of the newly developed our PEI. According to the empirical test results, we find that the PEI is positively associated with ROA and Tobin's Q, respectively and show that our developed PEI is more effective and accurate than the traditional R&D performance measurement as a business performance measurement. Furthermore, these findings proves that we can measure and evaluate how efficiently the firms perform the R&D activities and shows that the PEI can be a critical index for evaluating firm's business performance related to the R&D expenditures.

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Quality Performance Management System for Construction Projects Using Quality Performance Indicators (품질성과지표 중심의 건설프로젝트 품질성과관리시스템 개발)

  • Lee, Hyun-Soo;Park, Moon-Seo;Song, Sang-Hoon
    • Korean Journal of Construction Engineering and Management
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    • v.7 no.3 s.31
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    • pp.76-85
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    • 2006
  • Quality is the core competence for customer satisfaction in current competitive business environments. The manufacturing companies regard the quality as the success factor in enhancing competitiveness and foremost concept of the management innovation. But in many cases, the basis for the quality management and the action programs are not prepared yet. In construction industry, normally schedule and cost have priority over quality and the level of overall quality is relatively lower than other industries. This is caused by the vague quality goal and result-oriented management. This study suggests the quality performance indicators for measuring performance objectively, and develops the continuous quality monitoring system based on those indicators. By using this system, the quality improvement can be expected and corporate quality competitiveness can be ensured.

Interaction Analysis between Construction Business Indicators and Business Performance Indicators of Specialty Contractors providing Labor and Small Sized Equipments (재공중심 전문건설업체의 건설경기지표와 경영성과지표의 상관성 분석)

  • Kim, Nam-Sik;Lee, Dong Wook
    • Journal of the Korea Institute of Building Construction
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    • v.15 no.1
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    • pp.65-71
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    • 2015
  • This study suggests business strategies by interaction analysis of indicators related construction business and business performance for specialty contractors that provide labor, materials and small sized equipments. To do this research, the data was analyzed for construction orders and business performance indicators of specialty contractors with KRW 7 bil. or more of assets during 1997 through 2010. For specialty contractors that provide labor, materials and smaller sized equipments, the amount of construction orders affects profitability the most and therefore some sort of strategy needs to be established to respond to decrease in operating margin due to dwindling construction orders. In other words, it is determined that increase in the amount of construction orders enhances operation of gross assets as well as the operating margin, ultimately increasing the profitability.