• Title/Summary/Keyword: 성과측정지표

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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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성과관리와 성과평가에서 공유지표의 중요성에 관한 고찰

  • Choe, Hyeong-Seop
    • 한국경영정보학회:학술대회논문집
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    • 2007.06a
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    • pp.745-750
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    • 2007
  • 기업의 성과관리와 성과평가 분야에서 성과지표의 분류는 조직의 내부 구성관계 즉, 수직적 (vertical) 구조(전사-본부-팀)와 수평적 (horizontal) 구조(본부와 본부 혹은 팀과 팀간)의 공유에 따라 구분될 수 있으나 기존 연구(Lipe & Salterio 2000, Dilla & Stcinbart 2005)에서는 공통지표와 고유지표라고 하는 수평적인 측면만이 고려되고 수직적인 측면은 고려되지 않았다는 한계가 있다. 조직의 성과가 향상되기 위해서는 하부조직이 전사 전략에 집중 할 필요가 있으며 이를 위하여 전사의 비전을 위한 전략목표달성에 기여한 정도를 측정하여 보상과 연계하는 것은 성과관리제도가 추구하는 기본 방향이며 도입목적이기도 하다. 그런데 선행 연구에서 밝혀지지 않은 조직구성 관계의 수직적 측면에서 전사지표의 정렬(Alignment)을 통한 공유와 할당(Cascading)된 지표의 가중치를 고려해 볼 때 고유지표는 재 정의하여 세분화 할 필요가 있다는 점이다. 즉, 특정 부서의 지표 중에는 전사 혹은 상위부서에 반영되어 공유하고 있는 고유지표(이하 공유지표)와 전사 혹은 상위부서에는 반영되지 않고 해당 부서만 독점하고 있는 순수한 고유지표(이하 고유지표$^{1}$)로 구분되어야 하며 공유지표와 고유지표의 분류에 따라 가중치 설정이 달라져야 한다는 주장이 그것이다. 따라서 본 연구의 목적은 조직이 성과를 공정하게 평가하고 하부조직이 전사전략에 집중하도록 하기 위해 공통지표와 고유지표를 사용하고 있는데(Dilla & Steinbart 2005), 고유지표를 공유지표와 고유지표로 재 정의하고 분류하여 관리 할 필요가 있다는 점과 각각의 지표 분류에 따라 가중치 설정에 차이가 있는지에 대한 유의성을 검증해 보고자 한다.

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A study on the Improvement of the Performance Measurement Based on Lean Construction (린 건설에 기초한 성과 측정 방법 개선방향에 관한 연구)

  • Yun, Jung-Sook;Kim, Hyung-Il;Yu, Jung-Ho;Kim, Chang-Duk
    • Proceedings of the Korean Institute Of Construction Engineering and Management
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    • 2008.11a
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    • pp.278-281
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    • 2008
  • As all industries field has changed very quickly, the field of construction faces in many changed. It is the representatively change that focus on the growth of quality level than increase of the quantity in construction. Whether the project successes or not is related to the survival of the company and it is necessity that we need performance measurement indicators to complete the project successfully. The domestic construction company considers overbearingly the cost-performance indicator in executing a project so far. It is rare of studies that suggest the methodology of more deeply measurement and analysis about the each project itself. The performance measured methodology based on Lean Construction is linked with the each project performance measurement methodology. This methodology uses three indicators such as the reliability, effectiveness and productivity at the sane their measuring whether each task is completed at the point of work. The measurement on the three performance indicators measure and evaluate whether the task is completed on the focus of construction duration. The research suggest the work plan reliability and weight of the performance measurement methodology based on the Lean Construction and the three considerately in the scope of measurement. If the suggestion is considered fully, we can indicate more objective and accurate construction project performance measurement indicators based on Lena Construction.

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BSC와 DEA 기법을 이용한 조직 성과 비교에 대한 연구

  • 신기태;김범수;박진우
    • Proceedings of the Korean Operations and Management Science Society Conference
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    • 2002.05a
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    • pp.809-816
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    • 2002
  • 전통적 재무제표가 기업의 재무적인 성과 측정에만 초점을 맞춘다는 한계를 극복하기 위한 방법으로서 BSC(Balanced Scorecard)가 제시되었다. BSC는 KPI(Key Performance Indicator)들의 상관관계가 명확하고 논리적이라는 장점 때문에 정부 및 기업의 다양한 분야에서 적용되어왔다. 이러한 BSC는 KPI를 통해 측정된 값의 비교에 대한 고려를 하고 있지 않으므로 다수 조직의 성과를 비교하기에 어려움이 있다. 조직의 효율성을 rPfidd적으로 나타내는 여러 기법 중, 경영과학 기법을 이용한 DEA의 경우 다수의 측정 지표를 단일의 통합된 성과 측정 지표 (Aggregate Performance Measure)_로 나타낼 수 있다는 장점이 있으나, DEA에 고려되는 입력 및 출력의 개수에 제한이 있으며 다수 조직의 분석에 사용해야 한다는 단점이 있다. 본 연구에서는, 재무적인 요소와 비재무적인 요소를 포괄하여 조직간의 효율성을 비교하기 위한 벙법으로서, DEA를 이용한 효율성 평가에 조직의 성과측정 기법인 BSC가 제공하는 KPI 간의 노릴적 인과관계(cause-and-effect relationship)와 측정 지표를 이용하는 방법으로 CDB(Combined DEA and BSC methodology)를 제안한다. 이를 위하여 BSC 정보 비교 가능한 형태로 바꾸는 방법을 제시하며, 기존 DEA가 지니는 입력 및 출력 변수 개수의 증가에 따른 효율성의 구분능력의 감소와 관련된 한계를 극복할 수 있는 방법을 제시한다.

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The Study of BSC Balanced Scorecard of School Library (학교도서관의 BSC 성과지표에 관한 연구)

  • Nam, Young-Joon;Lee, Soo-Young;Chang, Bo-Sung
    • Journal of the Korean Society for Library and Information Science
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    • v.42 no.2
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    • pp.277-294
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    • 2008
  • This study has proposed the balanced scorecard for the development of BSC of school library; this study has thus analyzed the forerunners of similar research on the balanced scorecard. For the hierarchial process analysis of the balanced scorecard, librarians and experts of related fields were polled using the AHP method. Some of the major categories for the balanced scorecard(36 categories total) are disposition of librarians, development of user-demand reflecting system, user education, adequacy of faculty-education aid accommodation, location of library, etc.

Application of the Balanced Scorecard for the Performance Measurement in Health-care Organization (의료기관에서의 Balanced Scorecard를 이용한 성과측정)

  • Chun, Je-Ran
    • The Journal of the Korea Contents Association
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    • v.9 no.4
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    • pp.254-264
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    • 2009
  • The purpose of this study was to develop a performance measurement factor of Balanced Scorecard(BSC) for health-care organization. We did also the research to evaluate the validity and reliability of these indicators. Fifty six health-care organizations are participated in a survey questionnaires. This questionnaires consists of 53-questions, which are the performance evaluation indicators designed by researcher, which are based on the Norton and Kaplan's BSC-Framework. Exploratory and confirmatory factor analysis was carried out and Analytical Hierarchy Process (AHP) was applied to analyze the weight and significances of each factor. Factor analysis of the BSC resulted in 11 major measurement factors (Eigenvalue >1.0). The AHP analysis showed the list of the hospital BSC measurement factors and its KPI(Key Performance Indicator) weighted by its significance priorities. The recommendable degree of reliability and validity of these BSC factors suggests that these factors are adequate for performance measurements of the health-care organizations in Korea.

Design of Performance Measurement Indicators for the Small and Medium Sized Manufacturing Company (중소(中小)제조업의 성과평가를 위한 성과측정지표 설계 방법)

  • Hong, Hyun-Gi;Oh, Sang-Young
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.10 no.4
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    • pp.887-894
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    • 2009
  • Recently many companies has implied the measurement system to measure the organizational and personal performance. For that purpose the measurement system based on Balanced Scorecard(BSC) is broadly implemented. For the successful and effective measurement of performance measurement the design of measurement methodology and indicators should be carried out by experts in this field, and "the objectivity" should be kept in the whole process. But due to the financial difficulties many of the companies have relied on the standard (performance measurement) software, which is avaliable in the market. In this paper the performance measurement. Indicators has been presented for the small and medium sized manufacturing company. As the result of this research the presented performance measurement indicators for administration, operation and R&D part are statistically verified as it is effective.

Performance Evaluation System Framework for Natural Disaster Research and Development Projects (자연재난분야 연구개발 사업의 특성을 고려한 성과지표 및 성과평가체계 개발)

  • Kim, Du-Yon;Kim, Sang-Bum;Kwak, Hyun-Jun
    • Korean Journal of Construction Engineering and Management
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    • v.14 no.4
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    • pp.118-129
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    • 2013
  • Due to the recent surge in natural disasters, with rising social concerns, investment on research & development (R&D) project in natural disaster mitigation area is continuously increasing. However, current R&D performance management system of natural disaster mitigation area does not properly reflect characteristics and social ripple effects of R&D projects. It is indicated that mainly due to the current performance index consists of easy-quantification factors and the performance evaluation system adopts simple aggregation method. Therefore, the purpose of this study is to develop new performance evaluation system considering characteristics and social ripple effects of natural disaster mitigation R&D projects. To this ends, this study derived 3-dimensional performance measurement index through literature review and natural disaster mitigation R&D projects analysis. Finally, based on the derived performance measurement index, this study suggested new and effective performance evaluation system for natural disaster mitigation R&D projects.

A Study on the Development and Application of Performance Indicators for the Information Service System at the Academic Libraries (대학도서관 정보봉사시스템 성과지표 개발과 적용에 관한 연구)

  • Nam, Tae-Woo;Lee, Mu-Jin
    • Journal of Information Management
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    • v.40 no.1
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    • pp.1-27
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    • 2009
  • The study investigated the indicators for information service system performance measurement through the review on the related literatures, and developed 16 indicators for the performance measurement in 4 areas of library visit, lending, reference service and user instruction, and electronic service. And then with the indicators, the study surveyed 6 academic libraries including each 2 of large, middle, and small sized academic libraries. Based on the survey results, the study made a proposal for the application of performance indicator and the improvement of information service system performance.

International Trends in Public Library Performance Evaluation (해외 공공도서관의 성과평가 동향과 사례 연구)

  • Kwon, Nahyun;Choi, Youngok;Kim, Sun-Ae;Kim, Sin-Young
    • Journal of the Korean Society for Library and Information Science
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    • v.55 no.2
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    • pp.111-130
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    • 2021
  • The purpose of this study is to examine international trends in performance evaluation of public libraries. We examined major theoretical models for performance evaluation and its measurement guidelines and tools in the literature. We also conducted case studies to investigate actual practices in major regional public library systems in the United States. In-depth interviews with library staff were conducted in three large U.S. public library systems along with analyses of both internal and public documents. The results of the study inform that the most noticeable trend of performance evaluation was to assess the impact of public library in the lives of citizens and the society. Guidelines and methods to measure intangible impact were developed in both international and national levels. These efforts were also found at the local library levels. While the outcome and impact measures were found to be direct reflections of strategic goals of the library systems, actual impact measures have yet to be refined in actual library practices.