• Title/Summary/Keyword: 성과측정지표

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전략적 성과측정을 위한 공공기관의 동적 균형성과지표 모델 개발

  • Kim, Jong-Tae;Park, Sang-Hyeon;Yeon, Seung-Jun;Kim, Sang-Uk
    • 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.

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TOC Viewpoints on BSC, Friend or Foe? (TOC 관점의 BSC, 친구인가 적인가?)

  • 정남기
    • Proceedings of the Korean Operations and Management Science Society Conference
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    • 2002.05a
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    • pp.489-491
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    • 2002
  • BSC(Balanced Scorecard)는 재무지표 뿐 아니라 비재무지표의 활용도를 높여 기업의 성과를 측정하며, 재무, 고객, 내부 프로세스 그리고 학습과 성장의 시각에서 성과측정지표를 결정하고 이를 균형있게 관리하려는 접근법이다. BSC가 비재무지표의 활용도를 높인 것은 큰 성과로 여겨지지만 지표를 선정하고 이를 향상시키기 위한 요소를 찾는 것은 여전히 해결해야 할 과제로 남는다. 이 논문은 TOC 관점에서 BSC를 이해하고 BSC가 보다 성공적인 전략실행 도구가 될 수 있는 논의를 제안한다. TOC와 BSC가 서로 협력하여 성과를 거두기 위해서는 BSC가 성과지표를 원가회계보다는 쓰루풋회계를 활용하여 측정하고, 성과지표 선정에서도 제약과 비제약을 구분하는 기준이 도입되어야 할 것이다.

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Developing Customized Management Performance Index for Small and Medium Enterprises in the Solar Energy Industry (신재생 에너지 중소기업의 맞춤형 경영성과 측정지표 개발)

  • Lee, Heechun;Wie, Doyeong;Lee, Jonghwan
    • Journal of Digital Convergence
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    • v.10 no.11
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    • pp.127-136
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    • 2012
  • In this research, customized management performance index for small and medium enterprises in solar energy area was developed. To acquire management performance index, first Delphi technique is applied and secondly, AHP(Analytic Hierarchy Process) used to give weight to each main index and then final management performance index was achieved. By developing management performance index, top management could manage their company more efficiently.

A Case Study and Analysis on the Performance Measurement systems of Manufacturing Companies (제조기업의 성과측정시스템에 관한 사례 연구)

  • Lee, Sang-Wan;Lee, Jeong-Hyeong
    • Journal of Digital Convergence
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    • v.12 no.1
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    • pp.209-219
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    • 2014
  • In this study, questionnaires and field interviews in practice the use of PMS, in assessing companies' usage and employee's perceived importance of performance measures for the characteristics of PMS was investigated. The results of this study can be summarized as follows: First, the companies in the respective business environment and strategies to improve the performance measures reflect, but was using a lot of financial measures. Second, discrepancy-between employee's perceived importance and companies' usage of non-financial measures was showed. Thus, there is a need to develop a variety of performance measures and increase the use of non-financial measures. Third, the company has to consider design and use of PMS to induce the awareness of employees and behavioral changes in order to improve organizational performance.

A study of the Performance Measurement Based on Lean Construction (린 건설에 기초한 성과측정 방안에 관한 연구)

  • Moon, Hyo-Gi;Yu, Jung-Ho;Kim, Chang-Duk
    • Proceedings of the Korean Institute Of Construction Engineering and Management
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    • 2006.11a
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    • pp.492-495
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    • 2006
  • The performance measurement has been taken with the transformation concept of production, which is considered to be a major cause of existing problems. In order to improving productivity, it is argued that the performance measurement based on Lean Construction is necessary. This study suggests new performance measurement indicators based on work flow ; Reliability, Effectiveness, Efficiency.

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Development of New Collaborative Key Performance Indicators in Manufacturing Collaboration Based on the SCOR Model (SCOR 모형에 기반한 새로운 제조협업의 협력적 성과지표 개발 및 측정)

  • Jung, Ji-Whan;Jung, Jae-Yoon;Shin, Dong-Min;Kim, Sang-Kuk
    • The Journal of Society for e-Business Studies
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    • v.15 no.1
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    • pp.157-171
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    • 2010
  • To effectively maintain manufacturing collaboration, the development of effective performance measurements for the collaboration is required. Most existing key performance indicators however were developed to measure the performances of internal activities or outsourcing of a company. For that reason, it is necessary to devise new key performance indicators that the partners participating in the collaboration can arrange and compromise with each other to reflect their common goals. In this paper, we propose collaborative Key Performance Indicators(cKPIs), which is used to measure the collaboration work of multiple manufacturing partners on the basis of the Supply Chain Operations Reference(SCOR) model. Also, a modified Sigmoid function is devised as a desirability function to reflect the characteristics of Service Level Agreement(SLA) between two partners. The proposed indicators and the desirability functions can be utilized to perform and maintain the successful collaboration by providing a way to the quantitative measurement.

Learning & Growth Performance, Financial Performance, and General Performance (조직의 인적자원 학습 및 성장성과, 재무적 성과와 경영성과 간의 관계에 관한 연구)

  • Jang, Chung-Seok
    • 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.

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Statistical Analysis of Work Performance Indicator (작업 성과지표의 통계적 분석 방법에 관한 연구)

  • Moon, Hyo-Gi;Yu, Jung-Ho;Kim, Chang-Duk
    • Proceedings of the Korean Institute Of Construction Engineering and Management
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    • 2007.11a
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    • pp.947-952
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    • 2007
  • The construction project is composed of individual trade which is consists of each activity. and the performance of each activity is the lowest level to influence the project performance. Consequently, It is essential to measure and evaluate the performance of the each assignment. But the existing performance measurement have mainly focussed on company level and project level. Therefore, this paper select PPC as the indicator of a activity and, suggests the analysis method of indicators for a goal-oriented management and continuous improvement through a statistical control techniques.

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The Effects of Performance Measures on Organizational Performance - Korean Federation of Community Credit Cooperatives (성과측정지표의 이용이 조직성과에 미치는 영향 - 새마을 금고를 중심으로)

  • Cha, Jae-Hee;Lee, Sang-Wan;Kim, Jae-Yeol
    • Journal of Digital Convergence
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    • v.12 no.6
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    • pp.193-202
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    • 2014
  • Recently the corporate environment is rapidly changing with the development of information technology and globalization of market environment. In order to acquire competitive advantage and promote long- term growth in this corporate environment, korean federation of community credit cooperatives are adopting PMS. However, there have been few studies on the beneficial effects of PMS. A survey was conducted suing a questionnaire on korean federation of community credit cooperatives and collected data were analyzed. This study examines the relation between performance measures and organizational performance. first, financial measures had a significant positive(+) effect on organizational performance. second, non- financial measures had a significant positive(+) effect on organizational performance. Such findings suggest that use of performance measures have a positive impact on organizational performance. the effects of non-financial measures on organizational performance are found more clearly than the effects of financial measures on organizaitonal performance.

A Study on Development of Performance Indicators for Korean Public Libraries (공공도서관의 성과지표 개발에 관한 연구)

  • Kim, Gyu-Hwan;Nam, Young-Joon
    • Journal of the Korean Society for Library and Information Science
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    • v.42 no.4
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    • pp.113-139
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    • 2008
  • Under rapidly changing circumstances, public libraries are required to evaluate the performance with an integrated point of view to cope with a variety of changes. In other words, it is necessary to develop integrated library performance appraisal indicators which are both quantitative and qualitative. Recently, ISO and IFLA attempt to adopt an integrated performance evaluation system based on the Balanced Scorecard(BSC). Therefore, this study defines four aspects of the library appraisal including input, process, output and outcome, and suggests a new library appraisal system and indicators of each appraisal aspect. In the concrete, appraisal aspects were derived from ISO appraisal system, and an appraisal system and indicators were presented based on the comparison and analysis of the ones respectively used inside and outside of Korea. Finally, this study proposes the method of suitability evaluation of those performance indicators by librarians and professors in Korea.