• Title/Summary/Keyword: 경영성과측정

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A Study on Value-Oriented Performance Measurement (기업가치중심의 성과측정)

  • 신현대;유성용
    • The Journal of Information Technology
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    • v.1 no.1
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    • pp.49-63
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    • 1998
  • The main purpose of the present study are as follows: First, through the extensive literature review, we tried to find out environmental changes in the management thoughts. Second, as we found a new paradigm on valuation-oriented management thoughts, we argued that cost/management accounting information should play key roles in creating values. Third, we pointed out that when firms used only financial performance measurements, problems could take places. Finally, especially to promote the organizational effectiveness and efficiency, we stressed that firms should use the balanced scorecard approach in performance measurements of its own organizations and personnels.

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BSC 기반의 경영성과 관리시스템 구현 : 에너지 기업 적용사례

  • 장길상;박남일
    • Proceedings of the Korea Association of Information Systems Conference
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    • 2004.11a
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    • pp.175-181
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    • 2004
  • 최근 많은 기업들의 경영층 및 정보화 담당자들이 BSC의 도입 필요성을 인식하기 시작하고 있다. 그러나 아직까지 최고경영층의 관심 및 지원 부족, 경영층 요구정보 분석의 어려움 및 낮은 질의 정보 제공, 적절한 BSC 개발 기술의 선정 실패 등으로 많은 기업에서 BSC 도입에 실패하고 있는 실정이다. 본 논문에서는 과거 전통적 경영성과측정 방법의 한계점과 BSC 모델의 장점 및 단점을 분석하고, 이를 토대로 성공적인 BSC 기반 경영성과관리시스템을 구축할 수 있는 구축방법론을 제시하고자 한다. 본 논문에서 제시하는 BSC 기반 경영성과관리시스템의 구축 방법론은 (1) 전사 비전/전략 수립, (2) 경영방침/사업계획 수립, (3) 핵심성과요인(CSF) 및 주요성과지표(KPI) 도출, (4) 시스템 구현 단계의 4단계로 각성되어 있다. 본 논문에서 제시된 BSC 기반 경영성과관리 시스템의 구축 방법론의 유효성(Usefulness)을 입증하기 위하여 에너지 기업인 'K'사를 대상으로 사례연구를 수행하였다.

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The Management Evaluation Key Performance Indicators of Korean Construction Firms (국내 건설기업 경영성과의 핵심성과지표 도출에 관한 연구)

  • Lee, Dong-Hoon;Kim, Seon-Hyung;Kwon, Gi-Deoc;Kim, Man-Ki;Kim, Sun-Kuk
    • Journal of the Korea Institute of Building Construction
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    • v.11 no.1
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    • pp.35-44
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    • 2011
  • Business performance measurement is used as an important tool to evaluate management performance, control human resources, and implement strategies. It can be measured simply in terms of finance including net profit, return on investment, and return on equity, but this is not sufficient because the performance outside of finance such as internal business process and informatization cannot be examined. Therefore this study defined a KPI(Key Performance Indicators) applicable to local construction companies ranked in the top 30 in construction capability, and also introduced differentiated results from the earlier studies by reflecting more realistic corporate management based on the existing studies and interviews with business experts.

효율적 연구개발 과제 선정 및 관리 평가 방법론

  • 김진혁;최선규
    • Proceedings of the Korean Operations and Management Science Society Conference
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    • 2000.04a
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    • pp.739-742
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    • 2000
  • 본 연구에서는 현 연구개발 과제의 선정과 관리 체제하에서 발생할 수 있는 역선택과 도덕적 해이의 문제점을 방지하지 위한 연구개발 과제 선정·관리 체제의 효율화 방안을 고찰해 보고자 하였다. 선정과정에서는 효율화를 위한 이론적 논의와 함께 정부주도의 연구개발 사업의 선정과정의 변천을 살펴보았다. 관리과정에서는 프로젝트 수행자의 도덕적 해이를 방지하기 위한 방편으로 엄격한 성과 중심의 관리체제 도입에 중점을 두었으며, 이와 관련한 우리 나라의 현행 성과 관리체제 및 성과측정 방법에 관한 이론적 접근과 성과측정 모형 등의 성과 중심의 관리에 대한 고찰을 하였다.

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An Empirical Study on Comparative Analysis of Determinants of Management Performance for Domestic Ventures (국내 벤처의 경영성과 영향요인 비교 분석에 관한 실증연구)

  • Lee, Sang-Cheon;Bae, Sung-Moon;Go, Bong-Sang
    • The Journal of Society for e-Business Studies
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    • v.13 no.4
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    • pp.145-159
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    • 2008
  • The purpose of this study is to identify the determinants of new venture performance in the view of integrated research framework and to investigate key determinants of superior and inferior ventures. We propose the integrated new ventures performance model which is composed of entrepreneur, organization/resources, industrial environment, strategy/foundation process and availability of supporting systems as corresponding variables to new ventures performance. The superior venture performance is affected mainly by entrepreneur's managerial ability and industry expertise, but the inferior by resources and management strategy. Though this study has limitation of small sample, limited questionnaire and performance measure, it has contribution of identifying key determinants of new venture performance with the integrated frame of study.

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A Weight Analysis for Measuring the Management Performance of Strategic Business Units of Large Construction Companies (대형건설기업의 경영성과 측정을 위한 전략사업본부 비중분석)

  • Lee, Dong-Hoon;Park, Hye-Sung;Kim, Jung-Chul;Kim, Sun-Kuk
    • Journal of the Korea Institute of Building Construction
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    • v.13 no.6
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    • pp.530-540
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    • 2013
  • The business environment that affects the management performance can be characterized by each Strategic Business Unit (SBU) since construction companies win overseas contracts due to the fairly good construction situations while experience a decline in the local housing market. Environmental changes can alter the strategic importance of the SBU when measuring the management performance. However, large construction companies apply BSC (Balanced Score Card) for collective calculation to determine the management performance, making it difficult to reflect the strategic importance of SBU. This method may create a distorted image of management performance that fails to take environmental changes into consideration, and as such it needs to be improved. Yet, there are no studies on the weight of each SBU considering environmental changes. Thus, the current study intends to analyze the weight of SBU for company-wide measurement of the performance of large construction companies. In addition, a model for analysis of SBU importance is proposed to respond to the constantly changing environmental situations and to modify the weight. For analysis of SBU weight, a questionnaire was conducted with 23 experts and hands-on workers, and the questionnaire result was quantitatively analyzed by applying the FD-AHP method. It is expected that the result will enable a model to be proposed to calculate the weight per division in a manner that reflects environmental changes and minimizes strategic distortion when measuring the management performance of large construction companies.

The Moderating Effect of Corporate Governance between Management of Ethics and Firm Performance (윤리경영과 기업성과간 기업지배구조의 조절효과)

  • Han, Jin-Hwan;Yeon, Keyong-Hwa
    • Journal of Digital Convergence
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    • v.10 no.2
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    • pp.133-140
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    • 2012
  • This research has logically investigated and practically analyzed whether a firm's management ethics affect the firm's performance. The proxy measure of management of ethics is the KEJI Index score, the companies assessed with the KEJI, which is published over 6 years from 2004 to 2009 by the Economic Justice Institutein Korea. According to the analysis results, firstly, management of ethics has a positive effect on the ROA firm performance, which supports the existing research results on that the firms that better manage ethics have a better economic performance. Secondly, we found interaction effects of corporate governance on the relationship between management of ethics and firm's performance. One can say that these results bring a new theoretic perspective academically on the reputation effect through management of ethics, and how it affects the firm's performance. Also in practice, the results show not only how the management of ethics is done just for a social flow in enforcing the management of ethics, but also that it is important to make amendments according to the management of ethics by recognizing it's importance and influence on increasing the firm's performance.

A Study on the Development of Six Sigma model. (식스 시그마 측정모형개발에 관한 연구)

  • Kim, Young-Cheol;Kim, Gye-Soo
    • Proceedings of the Korean Society for Quality Management Conference
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    • 2006.11a
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    • pp.164-169
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    • 2006
  • 식스 시그마 경영은 제조분야에서 높은 수준의 품질과 정밀성을 달성한 것처럼 서비스 부문에도 적용할 수 있는 강력한 도구이다. 그동안 한국기업의 문제점인 고객 불만족, 고비용 저효율, 진정한 혁신성과를 거두지 못한 구조적인 문제점을 해결할 수 있는 방안이 '식스시그마 경영'이라고 할 수 있다. 식스 시그마 경영은 시행성과를 나타내는 프로세스의 모든 요소를 시그마수준으로 변환하여 현재의 경영상태 분석과 향후 경영관리 지표로 삼을 수 있다. 따라서 본 연구의 목적은 국내 기업에 적용 가능한 식스 시그마 모형을 제시하고 성과에 대한 측정지표를 설정하며, 경로분석적인 접근방법으로 개념간의 유의한 경로를 탐색하는데 있다.

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A Study on Causal Relations among BSC Performance Measurement Indexes - Focused on the case of C University Hospital - (BSC 성과측정지표간의 인과관계에 관한 연구 - C대학병원 사례 중심으로 -)

  • Shin, Seung-Kwon
    • Korean Business Review
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    • v.20 no.2
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    • pp.119-133
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    • 2007
  • The present study purposed to examine whether BSC, a management renovation method, is as effective in university hospitals, which are non-profit institutions, as it is in profit-making corporations. In order to determine causal relations among the BSC performance measurement indexes, we analyzed a case of university hospital using a structural equation model. The results of analyzing the causal relations among the BSC performance measurement indexes were all statistically significant, and therefore the research hypotheses were all accepted. Future research needs to study causal relations among the BSC performance measurement indexes from the viewpoint of the learning of financial data, growth, internal processes, and customers.

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Performance Measurement of ISO Quality Management System in the Construction Industry (건설산업 ISO 품질경영시스템의 성과측정에 관한 연구)

  • Lee Woo-Chang;Kim Kyung-Rai;Shin Dong-Woo
    • Proceedings of the Korean Institute Of Construction Engineering and Management
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    • 2004.11a
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    • pp.414-418
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    • 2004
  • Quality system of construction industry in Korea was a means to prevent unqualified construction work. But lately, it has became an essential requirement. So, lots of construction companies acquire ISO quality management system which provides fundamental management criteria. Now, most of the Korean construction companies have got IS0 quality management system. So, getting ISO quality management system doesn't mean advantage in public competition of construction bidding and that causes increase in the maintenance cost. That's why some construction companies abandon the 150 certificate. Therefore, the authors need to check the effect of ISO quality management system. For this, the authors provide the performance measurement index of ISO quality management system.

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