• 한국경영정보학회:학술대회논문집
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• 2007.06a
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• pp.837-842
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• 2007

일반기업에서 성과측정이 매우 중요시되는 것과 마찬가지로 공공환경의 복잡한 변화와 함께 공공기관에서도 성과측정이 중요시 되고 있다. 이에 따라 공공기관에서는 무형자산의 중요성을 인식하면서 성과측정과 관리의 수단으로 균형성과지표(Balanced Scorecard)를 도입하고 있다. 그러나 균형성과지표는 일반기업의 성과측정을 위해 고안된 방법론으로 공공기관의 특성을 반영할 수 있도록 변형되지 않고서는 공공기관에 그대로 도입되어 사용될 수는 없다. 더욱이 기존의 BSC는 '시간지연(time delay)'을 가지고 있는 지표들간의 상호작용 및 상호 의존성을 반영하지 못하고 있으며, 지표들간의 피드백을 유발하는 인과관계를 간과하고 있다. 따라서 본 연구에서는 핵심지표들간의 상호작용 및 관계성의 설정과 새로운 정책이나 입법과정에서 발생할 수 있는 '시간지연'에 의한 영향 등을 반영하고자 시스템다이내믹스(System Dynamics)와 시스템사고를 적용, 공공기관, 성과측정에 적합한 Dynamic BSC 모델을 개발하고자 한다.

• Korean Business Review
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• v.21 no.2
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• pp.111-136
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• 2008

The central purpose of this study is to examine the relationships among learning and growth perspective, internal business process perspective, custom perspective, financial perspective, and general performance. To achieve this purpose, this study uses Kaplan and Norton's(1996) Balanced Scorecard Model theory. A field survey was undertaken through questionnaire sampling a population of construction companies. The data was collected from 185 firms in Korea for the analysis. The major findings of this study can be summarized as follows; Theoretical consideration and empirical study indicate statistically significant relationship(F=7.68, p=0.000). Especially, Financial perspective appeared to mediate the relationship between non-financial perspectives and general performance. It concludes that Non-financial perspectives significant affect the financial perspective and general performance. But, there are several limitations and directions for future research that should be noted. The potential limitation of this study concerns sampling and for selection process. Future research needs to reduce potential bias by collecting data which allows multiple industries for a subset of the sample.

• Proceedings of the Korean Operations and Management Science Society Conference
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• 2000.10a
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• pp.189-189
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• 2000

본 연구에서는 기업의 성과측정시스템을 평가하고 성과측정관행의 성숙도를 진단하는 방법을 제시하고 이를 토대로 우리나라 서비스 기업 두 곳을 선정하여 적용 연구를 수행하였다. 구체적으로 K병원과 A항공사의 경영층과의 면담을 통하여 각 기업에 적합한 성과측정시스템의 틀(framework)을 균형성과표(balanced scorecard)를 기초로 구현하고 다양한 성과차원의 주요성과지표들(KPIs: key performance indicators)을 기업이 추구하는 전략과 부합할 수 있도록 인과관계로 연계하였다. 그리고 구성원들을 대상으로 실시한 구조화된 설문조사를 통하여 각 사례기업의 성과측정시스템의 적합도를 alignment analysis, congruence analysis, consensus analysis, confusion analysis 등 네 가지 차원의 차이분석(gap analyses)을 이용하여 평가하고, 그들의 현행 성과측정관행의 성숙도를 진단하였다.

• Digital Contents
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• no.3 s.82
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• pp.74-77
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• 2000

기업의 성과를 관리할 때 성과측정은 필수적이다. 그러나 성과측정을 성과관리의 반복적인 과정과 혼동하는 일이 대단히 빈번하다. 이 기사에서는 성과측정이 관리과정의 필수부분이기는 하지만, 그 둘이 같지 않다는 것을 밝히고자 한다. 또한 균형성과 기록표(BSC)가 성과관리 과정을 자동화하는데 어떻게 사용될 수 있는가 하는것을 설명하고자 한다.

• Proceedings of the Korean Institute Of Construction Engineering and Management
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• 2004.11a
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• pp.494-499
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• 2004

The competitiveness of the domestic construction industry is faced with a serious crisis due to the decrease of domestic demands, and is below par with that of developed countries as well as of competing nations. There is a pressing need for a way to overcome this problem and restore competitiveness of the domestic construction industry. Therefore, this research, through real case studies, suggested a method of evaluating construction performance, which eliminates waste factors in each construction phase and maximizes cost saving effects.

• Korean Journal of Construction Engineering and Management
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• v.5 no.5 s.21
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• pp.172-182
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• 2004

The performance measurement system of a company is an important tool to evaluate business result, to manage human resource and to achieve strategic management goals. Until 1990's, the performance in most of companies had been measured by financial perspectives. Recently non-financial perspectives with various and balanced view points are used. In the construction industry, the same situation is happened. However, effective tools are not developed yet. Therefore, this research proposes a framework of the comparable performance measurement in the construction industry. This framework is based on concept of the balanced scorecard(BSC) and prepared respectively for owner, contractor and architect/engineer Using this framework, it is possible to compare performance of a company with each other and to benchmark the best performance.

• 한국IT서비스학회:학술대회논문집
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• 2005.05a
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• pp.552-561
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• 2005

균형성과표는 기존의 재무적인 성과를 포함하는 다양한 영역의 측정이 가능할 뿐 만 아니라 각 지표 사이의 인과관계를 관리할 수 있으므로 정보화 성과의 원인을 파악할 수 있고 이에 따르는 개선방안과 목표치를 설정하여 성과 개선 방안을 마련할 수 있다는 장점이 있다. 본 연구에서는 대학의 종합정보 시스템을 도입하면서 얻어진 정보화 성과에 대하여 균형성과표(BSC)에서 제공하는 4 가지 균형 잡힌 관점을 통해 평가하였다. 이를 위하여 먼저 BSC 이론을 바탕으로 최근 대학주변의 경쟁 환경에 대응 할 수 있는 전략적 목표 및 비전의 평가 지표를 선정한 후, 대학의 공공성과 효율성을 조화시켜 정보시스템의 성과 평가에 적용하는 방법을 제안하였으며, 현장에서 구현된 실무사례를 대상으로 제안된 방법을 적용 및 평가하였다.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.10 no.8
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• pp.2103-2109
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• 2009

Balanced Scorecard(BSC) is one of the ways to estimate the achievement results of enterprises which, beyond the simple financial index traditionally used for enterprise achievement result management system, aims to estimate and manage the key perspectives for the future and goal achievement of enterprises as financial perspectives, customer perspectives, internal business perspectives, learning and growth perspectives with a fully consistent and balanced measure, and moreover manage their relationships regarding cause and effect on its basis. Introduction of BSC can be a profound implication for management strategies not only in that its introduction itself has numerous direct effects but also in the way of understanding whether or not its sequential relations exist. Thus this study focused on if the introduction of BSC is effectual, and if there exist any time-lag sequential relations between the effects. The results of the this study indicate that the introduction of BSC has positive effects on the internal business perspectives, learning and growth perspectives, financial perspectives, with the last aspect lasting longer. After dividing perspectives of BSC into leading indicator and lagging indicator, the analysis on if there was some relationships between two indicators was done. As a result, the introduction makes internal process improve first, which has positive effects on financial performance next.

• Korean Business Review
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• v.22 no.1
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• pp.77-101
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• 2009

The main purpose of this study is to assess the effect of using Balanced Scorecard, and relationship among learning and growth performance, internal business performance, customer performance, financial performance, and business performance. To achieve this study, theoretical and empirical studies related to Balanced Scorecard were carried out simultaneously. A field survey was undertaken through questionnaire sampling a population of construction firms. The established hypotheses related to Balanced Scorecard and organizational performance were verified by the paired-t test analysis using SPSS. The result of this research are as follows : First, BSC firm's learning and growth performance are higher than those of before BSC adopting firms significantly. Second, BSC firm's internal business performance level is higher than that of before BSC firm's significantly. Third, BSC firm's customer performance level is higher than that of before BSC firm's significantly. Fourth, BSC firm's financial performance level is higher than that of before BSC firm's significantly. Fifth, BSC firm's Business performance level is higher than that of before BSC firm's significantly. This study contributes to the BSC research by being the study focus on the BSC at the general indicators and provides evidence that may help understanding the possible relationship between BSC adoption and improvement of organizational performance. There are some limitations, however, of this study. The result are based on a cross sectional sample of construction firms, which may not be reflective of the entire population.

• Convergence Security Journal
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• v.14 no.4
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• pp.41-53
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• 2014

In order to achieve efficient and effective organizational information security objectives, for the level of information security to accurately evaluation and direction for improving that performance evaluation index and method of measurement for information security outcomes are needed. For information security activities of domestic companies to measure the performance or effectiveness, that standard method of measuring and the available evaluation Index are insufficient. company is difficult to investment for information security budget. Therefore, the purpose of this study was developing of performance evaluation index and method of measurement for information security outcomes applying BSC available in the company. The results of this study that companies can determine the level of information security itself. Analysis of the information security status and the strategy establishment of the information security investment can be applied.