• Korea Journal of Hospital Management
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• v.16 no.3
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• pp.57-74
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• 2011

The purpose of this study is to analyze the relationship between the BSC model's non-financial factors such as learning and growth, internal process, customer and financial factor in general hospitals. To achieve research purpose, the data were collected from 293 employees of 5 hospitals using a standardized questionnaires which were constructed to include BSC model, and applied the structural equation modeling to examine the relationship between non-financial and financial factor. The results show that the learning and growth factor of the model has positive effects of the internal process and customer factor. The internal process and customer factor are strongly related to financial factor. Hospitals have to know non-financial factor which has positively relate to financial factor. Therefore, the results of this study help to enhance the health care center to become aligned and focused on implementing the long-term competitive strategy. This study proposes an effective performance indicators for general hospitals and it is expected to be likely to have positive influence upon enhancing services of general hospitals.

• Journal of Information Technology Applications and Management
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• v.20 no.3
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• pp.143-167
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• 2013

The main propose of this research is to examine the performances in ERP introduced enterprises by utilizing BSC model proposed by Kaplan and Norton [1992], to realize this goals, a theoretical review on ERP, BSC, and other related issues is performed in advance, accordingly, research model was generated. In conceptual model analysis, we focused on casual relationships among four performance measurement indicators after introduction of ERP proposed by Kaplan and Norton [2000]. To test the model, structural equation modeling is employed to analyze data collected from 164 enterprises which have introduced ERP for more than 1 year. Survey respondents were confined within the representatives of each enterprise's ERP. Hypotheses proposed in our research are tested by covariance structure model, results are listed as follow : First, learning and growth performance is significant factors for improving both internal process performance and customer performance; second, process performance has a positive impact on customer performance third, despite that customer performance is positively related to financial performance, no direct relationship is found between internal process performance and financial performance, an indirect relationship is built through intermediate medium of customer performance. Based upon these results, we discuss implications at the latter part of paper. Meanwhile, we also provide research limitations, and future research in the final section.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.42 no.4
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• pp.135-144
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• 2019

In this study, BSC model of center for teaching and learning was developed using balanced scorecard suitable for non-profit organization. Firstly, relevant literature surveys and evaluation indicators of various CTL and institution with similar characteristics were examined. Next, a draft BSC model was designed through interviews of specialists. Lastly, the BSC model was proposed by verifying the content validity of the evaluation model by conducting two Delphi surveys. The BSC model of CTL has 4 perspectives: resource, customer, internal process, learning and growth, 9 critical success factors: 2 factors in resource, customer and learning and growth perspectives, 3 factors in internal process perspective, and 23 key performance Indicators: 4 indicators in resource and learning and growth, 7 indicators in customer perspective, 8 indicators in internal process perspective. The implications of this study through the results were as follows: firstly, the proposed BSC model showed an evaluation model suitable for a non-profit organization. Second, the BSC model was linked to the organization's mission and vision. Third, it could contribute to the long-term development of CTL. Lastly, if it could be applied to management, and evaluated, it is expected to play a role of providing basic data for the budget support and spread of the university.

• Journal of Korean Academy of Nursing
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• v.38 no.1
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• pp.45-54
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• 2008

Purpose: The purpose of this study was to develop a balanced scorecard (BSC) for performance measurement of a Korean hospital nursing organization and to evaluate the validity and reliability of performance measurement indicators. Method: Two hundred fifty-nine nurses in a Korean hospital participated in a survey questionnaire that included 29-item performance evaluation indicators developed by investigators of this study based on the Kaplan and Norton's BSC (1992). Cronbach's alpha was used to test the reliability of the BSC. Exploratory and confirmatory factor analysis with a structure equation model (SEM) was applied to assess the construct validity of the BSC. Result: Cronbach's alpha of 29 items was .948. Factor analysis of the BSC showed 5 principal components (eigen value>1.0) which explained 62.7% of the total variance, and it included a new one, community service. The SEM analysis results showed that 5 components were significant for the hospital BSC tool. Conclusion: High degree of reliability and validity of this BSC suggests that it may be used for performance measurements of a Korean hospital nursing organization. Future studies may consider including a balanced number of nurse managers and staff nurses in the study. Further data analysis on the relationships among factors is recommended.

• Management & Information Systems Review
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• v.29 no.3
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• pp.97-121
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• 2010

Many enterprises introduce CRM as a new process accessible to customers. And BSC forces managers to focus on balanced measures of business performance that are most critical. The purpose of this study is to find out the determinants of CRM adoption through the analysis which examine the relationship among the key success factors, and business performance using the BSC perspective. This study also gives the suggestion for the effective CRM implementation in the korean companies. This study has been conducted using the data collected from 115 companies implementing CRM. By analyses of the questionnaires, empirical results shows that the implementation of CRM has positive effect on business performance with 4 perspectives of BSC. The contribution of this study is that it provides a conceptual framework and empirical evidence of the causal relationship between key success factors, and business performance with 4 perspectives of BSC concept. This study showed that more consideration are essential to obtain balanced business performance for companies with CRM adoption plan.

• International Journal of Quality Innovation
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• v.8 no.1
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• pp.40-75
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• 2007

In the early industrial age which with high intensity of machine and labor, using financial measurement index was good enough to tie in company's mechanization and philosophy of management and been in efficiency. But being comply with "New Economic age," a new economic environment is full of knowledge and information, the enterprise competition had changed from tangible assets, plants to intangible innovation ability of knowledge. As recognizing the new tendency by enterprise, they value gradually the growth and influence from learning. Practice of organization learning not only needs firm structure and be in coordination with both hardware and software, but also needs an affect measurement model to offer enterprise to estimate learning performance. It's a good instrument of financial performance measure mold in the past years, But it's for measuring the past, couldn't formulate enterprise trend to future, hard to estimate investment for future, such as development of products, organization learning, knowledge management etc, as which intangible assets and knowledge ability just the key factors of being win around competition environment in the future. In 1992, Kaplan and Norton brought up Balance Scorecard (BSC) on Harvard Business Review, as an instrument helping enterprise to measure performance, which is being considered to be a most influence management instrument. It added non-financial index such as customer, internal process and learning growth besides traditional financial index, as offering enterprise an index to measure and manage intangible assets and intellectual property. As being aware of organization learning is hard to be ignored in the new economic age, this research is based on learning and growth of BSC, and citing one national material company try to let the most difficult measurement performance of organization learning, to be estimate through BSC, analyze of factor and individual case, to discuss the company how to make the related strategy and vision of organization learning to develop learning and growth of the structure of BSC, subject the matter of out put factors to be discussed, and measure the outcomes as a result of research. The research affect offers (1) the base implement procedure of carrying out BSC; (2) the reference of formulating measurement index while enterprise using BSC to estimate performance of organization learning; (3) the possibility bottleneck maybe forcing while carrying out BSC, to be an improvement or preventive for enterprise.

• Information Systems Review
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• v.9 no.1
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• pp.283-309
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• 2007

This case study reviews procedures of the implementation of a strategic performance management system for the KITECH(Korea Institute of Industrial Technology). The purpose of the study is to provide government funding research institutions with cautious considerations when the institutions want to setup performance systems.. KITHCH's strategic performance management system is based on BSC and has following characteristics: 1. KITHCH has spent more than a year in order to obtain the personnel's agreements on mission, strategies and goals. 2. They have focused a mission and strategy focused performance system so that KPIs are as much aligned as possible with strategies. 3. They have developed the system using both top-down and bottom-up frames. The weights for KPIs were formulated with the bottom-up procedure. This study results possible effective factors for successful implementation of a strategic performance management system for research institutions.

• Journal of Information Technology Services
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• v.4 no.1
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• pp.1-13
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• 2005

Many buying and selling companies have participated in B2B electronic commerce in order to boost sales and cut down purchase prices respectively. There are some studies on buying and selling companies performances of using B2B e-marketplaces which provide electronic B2B transaction services such as finding transaction partners, providing on-line transaction process like auctioneering, etc. This study investigates the critical failure factors against B2B e-marketplace in other words B2B market-maker or B2B intermediary. We proposed 4 hypotheses asserting that 4 critical failure factors make reverse effects on B2B intermediary performances. We adopt the Balanced Score Card (BSC) framework to evaluate B2B intermediary performance. Data were collected from 46 respondents of B2B intermediaries in Korea. Analyses showed that traditional off-line B2B practices like refunding to buyer or transactions without legal documents and low quality of product information and catalog are critical failure factors against B2B intermediary performance.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.6
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• pp.339-349
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• 2020

The study evaluates the performance of public hospitals in Vietnam by applying the Balanced Scorecard (BSC). The authors first review the literature to find the research gap of performance in public hospitals. Then, we built Likert questionnaires to collect data from more than 200 managers of public hospitals in the Northwestern provinces of Vietnam. The research uses correlation regression to evaluate the performance based on the influence of factors in the BSC model, including Strategic planning, Internal process, Finance, Mission, Customer, and Employee learning and growth. The results show that the performance of public hospitals in the research sample is influenced by the factors in the BSC model in descending order based on the regression coefficient as follows: Internal process, Finance, Mission, Strategic planning, Customer, Employee learning and growth. Based on the quantitative research findings, we continue by conducting some deep interviews with specialty to propose intensive recommendations about how to implement Mission, Internal process, Financial policies, etc. to managers in public hospitals with an aim to improve the performance of public hospitals in the Northwestern mountainous region of Vietnam. The lessons could be applied for other public hospitals in Vietnam and other jurisdictions that have similar conditions.

• Information Systems Review
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• v.9 no.1
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• pp.311-341
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• 2007

This paper presents a case study on BSC(Balanced Scorecard) system development of Korea Post as a Korean public firm. BSC models of public or private sector are generally developed in different types due to their different strategic goals. Korea Post as a government firm has dual characteristics of BSC similar to both public and private sector. This firm has the organizational type of public firms, not private firms. To date many government subsidiary organizations have already introduced BSC or are trying to introduce BSC, but have difficulty in developing BSC successfully because of insufficient understanding of BSC. Based on a case study of Korea Post, this study analyzed key success and failure factors and suggested prospects on BSC system development of public firms.