• Title/Summary/Keyword: BSC시스템

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A Design of e-HRM System for Small and Medium Eenterprises Personnel Management (중소기업형 인사관리를 위한 e-HRM 시스템 설계)

  • Sung, Kyung
    • Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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    • 2008.10a
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    • pp.810-813
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    • 2008
  • As you suddenly enlarged importance recognition of human traces capital as the sources of company competitiveness in the digital times, you reached, and necessity of human traces resources management system to more efficiently manage human traces resources was increased that you were competitive. A developed a small and medium enterprises e-HRM prototype system to reflect decision making to be effective by a weight grant-based evaluation management of various viewpoints and AHP at these papers as you used BSC as you applied performance rating criteria.

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A Study on Internal Control Systems of BSC(Balanced Scorecard) : Gumi Industrial Complex (BSC(Balanced Scorecard) 관점의 내부통제시스템에 대한 연구 : 구미산업단지)

  • Kim, Tae-Sung;Seo, Mi-Ra
    • Journal of Korean Society of Industrial and Systems Engineering
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    • v.32 no.2
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    • pp.21-28
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    • 2009
  • This research made an actual study of the Internal Control Systems on medium and small business company located on Gumi industry area. From this study, we learned that work scope, approval procedure and proof documents are well prepared, but some problem of the lack of communication has arose and it should be more complementary. Findings from this study show that the materials and purchasing processes are generally well-operated, but the information-sharing and training related to materials code are still insufficient and require more complementary systems.

The Development of Performance Evaluation Measures for Logistics Information Systems on the Basis of BSC (균형성과표(BSC)를 이용한 물류정보시스템 성과평가지표 개발)

  • Kang, Hee-Suk;Kim, Sang-Hoon
    • Journal of Information Technology Services
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    • v.12 no.3
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    • pp.273-287
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    • 2013
  • The objective of this study is to empirically develop performance evaluation measures for LIS (logistics information systems) based upon BSC (balanced scorecard) model and determine the relative importance among four perspectives of BSC using AHP (analytic hierarchy process) methodology. Above all, forty nine probable measures for evaluating LIS performance were identified through reviewing the previous research related with SCM (supply chain management), logistics management, and information systems evaluation. And then, these probable measures were examined by means of coincidence analyses using three mutually exclusive criteria(validity of content, ease of measurement and reliability of measurement). Data for conducting the coincidence analyses were collected from LIS users and LIS development personnel. As the results of the coincidence analyses, it was found that 31 ones among 49 probable performance evaluation measures theoretically derived could be qualified for LIS performance evaluation. And AHP analysis showed that the weight of each perspective was respectively as follows : 46.8% for financial perspective, 31.3% for customer perspective, 14.8% for internal business process perspective, and 7.1% for learning and growth perspective. The academic contribution of this study is that performance evaluation measures for LIS could be systematically and empirically developed on the basis of BSC. Also, the results of this study are expected to be used as a practice guideline of evaluating and improving LIS.

A study on development of BSC system for performance measurement in retrieval distribution business (회수물류업에서의 성과측정을 위한 BSC (Balanced Scorecard) 시스템 개발에 관한 연구)

  • Yoon, Jun-Sup;Suh, Byong-Yoon;Kang, Kyung-Sik
    • Journal of the Korea Safety Management & Science
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    • v.10 no.1
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    • pp.107-116
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    • 2008
  • Nowadays, BSC presented by alpan is observed by many enterprises and is being operated gradually. BSC includes non-financial factor as well as financial factor in performance assessment and it is a tool that will be able to evaluate even strategy of long-term view. In point of performance management, BSC brings in relief importance on non-financial performance as well as financial performance and it shares with viewpoint of 4 things of financial viewpoint, customer viewpoint, internal process view point, learning and growth viewpoint. then these make an array with vision and strategy of organization by causal relationship, it presented necessity of performance control on organization as center on KPI of inner of each viewpoint. Thus, study on measures and control of management performance is progressed actively and is accomplishing much development. This study is aimed at calculation of weight that is able to reflect its importance about AHP on KPI of each viewpoint. The purpose of this study is to present desirable performance measurement model and to give a weight in consideration of working-level character.

A Study on the Relative Weights for the Development of University Library Performance Indicator Model (대학도서관 성과지표 모형 개발을 위한 상대적 가중치 연구)

  • Kim, Jeong-Taek;Hahn, Bock-Hee
    • Journal of Korean Library and Information Science Society
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    • v.39 no.4
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    • pp.71-96
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    • 2008
  • Recently, some universities and university libraries have implemented performance management system as a part of managerial innovation, and they have either implemented or are considering implementing BSC. Thus there are needs to develop performance indicator, which is a tool measuring performance of university libraries, based on BSC, and to assess the developed performance indicator's relative weights to analyze which indicators are essential to fulfill and improve the university library's mission. The performance indicators are also affected by the characteristics and perspectives of the people who develop them during the development process. Therefore, it is necessary to analyze the differences among the professional groups in relative weighting of the performance indicator. The purposes of this study are to derive a university library performance indicator model based on BSC, to analyze the importance of each evaluation factor of the derived performance indicator model, and to analyze the differences among the professional groups in relative weighting of the performance indicator model.

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Development of Integrated System of Time-Driven Activity-Based Costing(TDABC) Using Balanced Scorecard(BSC) and Economic Value Added(EVA) (BSC와 EVA를 이용한 TDABC 통합시스템의 개발)

  • Choi, Sungwoon
    • Journal of the Korea Safety Management & Science
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    • v.16 no.3
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    • pp.451-469
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    • 2014
  • The purpose of this study is to implement and develop the integrated Economic Value Added (EVA) and Time-Driven Activity-Based Costing (TDABC) model to seek both improvement of Net Operating Profit Less Adjusted Tax (NOPLAT) and reduction of Capital Charge (CC). Net Operating Profit Less Adjusted Tax (NOPLAT) can be maximized by reducing the indirect cost of an unused resource capacity increased by Cost Capacity Ratio (CCR) of TDABC. On the other hand, Capital Charge (CC) can be minimized by improving the efficiency of Invested Capital (IC) considered by Weighted Average Cost of Capital (WACC) of EVA. In addition, the integrated system of TDABC using Balance Scorecard (BSC) and EVA is developed by linking between the lagging indicators and the three leading indicators. The three leading indicators include customer, internal process and growth and learning perspectives whereas the lagging indicator includes NOPLAT and CC in terms of financial perspective. When the Critical Success Factor (CSF) of BSC is cascading as a cause and an effect relationship, time driver of TDABC and capital driver of EVA can be used efficiently as Key Performance Indicator (KPI) of BSC. For a better understanding of the proposed EVA/TDABC model and BSC/EVA/TDABC model, numerical examples are derived from this paper. From the proposed model, the time driver of TDABC and the capital driver of EVA are known to lessen indirect cost from comprehensive income statement when increasing the efficiency of operating IC from the statement of financial position with unified KPI cascading of aligned BSC CSFs.

Operation status and improvement plan of bank's performance evaluation systems - focused on the balanced scorecard - (은행의 성과평가시스템 운영실태와 개선방안 - 균형성과표를 중심으로 -)

  • Lee, Kee Kuk;Chi, Sung Kwon;Lee, Dae Shik
    • Journal of Digital Convergence
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    • v.12 no.11
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    • pp.159-169
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    • 2014
  • I Bank, which is domestic one, has implemented a performance management system based on the balanced scorecards (BSC). The purpose of this study is to understand the status and seek improvements of the performance management system of the bank. To achieve the purpose, this paper makes study about the earlier researches and does empirical study based on the questionnaire survey analysis. After figuring out issues, this paper proposes improvements to operate the performance management system using BSC more properly. The Journal of Digital Policy & Management. This space is for the abstract of your study in English.

A Performance Evaluation Mode1 for Information Systems using the Balanced Scorecard and the Value Chain : A Case Study (BSC와 가치사슬을 이용한 정보시스템의 성과 측정 방법 : 제조업체 사례분석)

  • 최경현;김태균
    • Journal of the Korean Operations Research and Management Science Society
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    • v.27 no.2
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    • pp.63-79
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    • 2002
  • During the last decade many enterprises spent a huge amount of money for investment on Information Technology (IT) & Information System (IS) to attain competitive advantage and to maximize their business performance by satisfying the various requirements of customers. Under such circumstances, methodologies for evaluating IT impact on business performance are very important issues for strategic decision making on investment. In this study, we propose a performance evaluation model that adopts the concept of the Balanced Scorecard (BSC) and the Value Chain to analyze the financial impact and non-financial impact of IT & IS at each critical work area. This model combines the 4 evaluation areas from BSC and 6 critical work areas from Value Chain and measures the Key Performance Indicator (HPI) and the effect of KPI. Also, we present a case study of which the evaluation model has been conducted on a major manufacturing company. finally. we address some important notes to improve the IT & IS performances in the real-world.

A BSC Framework for the Evaluation of RFID/USN based Logistics/Distribution Systems (RFID/USN기반 물류/유통 시스템의 평가를 위한 BSC 프레임워크)

  • Park, Jeong-Sun
    • Journal of the Korea Safety Management & Science
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    • v.16 no.4
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    • pp.343-349
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    • 2014
  • Many systems using RFID/USN were and are being developed. Some systems are used in practice and some are not. Generally, the main reasons not being used are: The prices of chips are too high considering the effects. The application domain is not appropriate for RFID/USN. So, various skills for higher sensing precision have been introduced like using multiple sensors and avoiding metals which deter sensings seriously. Now, it is time to evaluate systems which were developed using RFID/USN technology. However, no systematic approach has been made for the evaluation. In this paper, a framework using BSC is introduced for the evaluation of systems using RFID/USN. In this framework, some Critical Success Factors(CSF) are derived and some Key Performance Indices(KPI) are developed for each CSF.

On Building A Dynamic BSC Model for Strategic Performance Measurement (성과측정의 전략적 활용을 위한 동적균형모형 구축 방법)

  • 박상현;이준철;이정화;김동호;김상욱
    • Korean System Dynamics Review
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    • v.2 no.1
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    • pp.69-92
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    • 2001
  • The Managing and measuring performance have long been a popular topic in business. Traditions of financially-oriented managing and measuring performance have provided managers with relatively objective and scientific results of measuring performance until now. But today the value of organization is influenced more by intangible assets than tangible assets. Nobody thus believes that the performance and the value of organization can be measured by financial indicators only. In this background, numerous researches have been conducted to find alternatives to measuring the value of organization's intangible assets. One of the remarkable achievements would be "Balanced Score Card (BSC), "which covers three sectors of indicators, each from customer relations, internal process innovations, and learning and human resource development, in addition to traditional financial indicators. Unfortunately, even BSC, let alone others, fails to accomodate all performance indicators as a holistic system. Namely, performance measuring techniques including BCS, at present, fail to reflect the dynamic features in their model - i.e., the casual relations and the interactions between the indicators, and there is no way of taking into account the impact of delayed feedback which flows from introduction of new policy and legislative changes, etc. Therefore, this paper attempts to devise a means for adding dynamic features to BSC, by introducing the system dynamics concept, with a focus on the effect of casual relations and feedback structure.

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