• 제목/요약/키워드: Balanced Scorecard

검색결과 269건 처리시간 0.028초

BSC에 의한 농촌마을 그린투어리즘 성과지표 개발에 관한 연구 (A Study on the Development of Green-tourism Performance Indicators by Using BSC on Rural Village)

  • 엄대호;김대식;김태철;김은순
    • 농촌계획
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    • 제12권3호
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    • pp.43-55
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    • 2006
  • Recently, increases of leisure activities and 5-day workweek system enforce government employ rural tourism policy and projects. Operating projects are Green Rural Experience Village, Rural Tradition Theme Village, etc. In this study under investigation of Green Rural Experience Village site, Green-Tourism performance indicators were developed. Green-Tourism performance indicators of rural village were developed by BSC(balanced scorecard) and AHP(Analytic hierarchy process). Four perspective of BSC are divided into financial perspective, customer, internal-business process, and teaming and growth perspectives. To develop green-tourism performance indicators of rural village, low perspectives of BSC are converted into investment effect, visitor, internal process, and village inhabitants perspectives. By these perspectives, green-tourism performance indicators of rural village were developed. Weighting values on importance were calculated by AHP. Performance indicators developed in this study applied in 12 villages. With the result, generally well-known villages gained high score, and in accord with survey content.

Virtual 실행공동체의 진단 방법론 개발 (Developing the Methodology for Diagnosing Virtual Community of Practice)

  • 홍종의
    • 경영과학
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    • 제29권1호
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    • pp.73-88
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    • 2012
  • Much of knowledge that can retain a company's competitive advantage remains within the organization. However, identifying, finding and leveraging knowledge in an organization is still problematic [17]. Although knowledge is the key to success, it is simply too valuable to be left in an organization [59]. The CoP (Community of Practice) within an organization is a practical way to manage knowledge in an organization as systematically as other critical assets in order to deploy and share it [59]. However, research related with CoP, has focused on the value of CoP. Therefore, we developed not only a holistic and systematic method for understanding and assessing the current position of CoP but also a method for extracting the core strategies and CSFs of CoP based on performance evaluation. We developed strategies, CSF (Critical Success Factor) and PM (Performance Measure)s of CoP based on BSC (Balanced Scorecard) process. Specifically, CSFs and strategies of CoP were extracted based on maturity model and type of CoP. According to the procedure from the methodology to evaluate the performance of CoP, three different industrial cases were adopted to validate the evaluation methodology.

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

  • 강희석;김상훈
    • 한국IT서비스학회지
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    • 제12권3호
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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.

대학 지식경영 성과측정시스템의 진단 사례연구 (Diagnosis of Performance Measurement System of Knowledge Management : A Case of University)

  • 이영찬;이승석
    • 지식경영연구
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    • 제10권1호
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    • pp.71-100
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    • 2009
  • Recently, many of organizations build up their performance measurement system (PMS) to measure their knowledge management performance. However, the system that doesn't well reflect the organization's strategies as well as surroundings could obstruct their performance improvement, instead. Therefore, It is really important to establish the PMS to reflect organization's surroundings and strategies. The purpose of this study is to make a diagnosis of a performance measurement practice of a domestic university's knowledge management. To serve this research purpose, we examine the uptight performance index and PMS from existing references. And we diagnose the specific practices and maturity rates of measuring performances, and the recognition of the performance index at "D" university recently adopting balanced scorecard to performance evaluation through the survey on academic affairs committee members, performance evaluation committee members, and administration members. The method analyzing data from the survey is a gap analysis which includes alignment analysis, congruence analysis, consensus analysis, and confusion analysis. We make a diagnosis of performance measurement practices at "D" university, raise several points of this performance measurement system, and present the improvement plans from these problems.

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공급사슬구조에 따른 SCM 활동과 경영성과에 관한 연구 (A study on the SCM Activity and Business Performance varied with the Supply Chain Structure)

  • 장형욱;이상식;박병권
    • 한국정보시스템학회지:정보시스템연구
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    • 제15권2호
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    • pp.173-193
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    • 2006
  • This study first conceptualizes and investigates five dimensions of SCM activities, such as organizational capacity, revitalization support collaboration, appraisal and responsibility, and information system activities. Second, this study develops three dimensions of a supply chain structure, and proposes a balanced scorecard (BSC) model in order to measure business performance. And then, this study establishes too research hypotheses as follows: H1. The SCM activities varies with the supply chain structure. H2. The management performance varies with the supply chain structure. In the questionnaire survey for empirical analysis, this study carefully selected 809 of companies in Korea. We conducted a survey by mail and collected 127 data. Out of 127 data we actually used 103 responses for statistical analysis. After conducting statistical analysis, we could find the results as followed: 1) The supply chain structure was classified into three networks through a clustering procedure, such as supply network, conversion network, and distribution network, and these networks were used to testify hypotheses. As a result the effect of SCM activities varies according to three networks and especially, the companies in distribution network were more active than those in supply and conversion networks doing SCM activities. 2) We may conclude that business performance varies with three networks, and distribution network achieves better performance than supply and conversion networks do.

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출연연구기관의 연구회 단위 기관평가제도의 적합성 분석 (Relevance Analysis of Performance Evaluation Systems of Government S&T Research Groups)

  • 남영호;김병태
    • 기술혁신연구
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    • 제14권3호
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    • pp.117-154
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    • 2006
  • This research examines performance evaluatees' opinions regarding the current institutional performance evaluation systems of Government S&T Research Institutes (GRIs). Under the current evaluation systems, twenty GRIs are grouped into three Research Groups and each Group has its own evaluation systems. One problem of the current institutional evaluation systems is that the systems cannot reflect individual GRIs' characteristics. The following methods are used. First, based on four perspectives of Kaplan & Norton(1992)'s Balanced Scorecard(BSC) model, six perspectives appropriate to GRUs' characteristics are derived. Second, experts classify current performance evaluation measures into the six perspectives. This enables different evaluation systems of three GRI Research Groups to be compared under the same evaluation measures. Third, GRIs' evaluatees are asked to allocate appropriate weights on the performance measures. Evaluatees' weights of a GRI are compared with average weights of the related Group. Finally in every BSC's perspective, GRIs that have extraordinarily over-scored or under-scored weights are analyzed in terms of GRIs' missions, customers, capability of human resources, etc. In the Basic Research Group, the Korea Basic Science Institute is deviated in the financial perspective and the strategic direction perspectives. In the Public Research Group, Korea Institute of Construction Technology is significantly different from other GRIs in three perspectives. Five out of eight GRIs in the Industrial Research Group, GRIs are significantly different each other in several perspectives. It could be concluded that the current institutional evaluation systems are least appropriate in measuring performance of the GRIs of the Industrial Research Group.

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도시철도의 아웃소싱이 조직성과에 미치는 영향: BSC도입.미도입 집단간의 지각반응 비교를 중심으로 (The Effect of Outsourcing of Metro on Organizational Performance: Focused on the Role of Balanced Scorecard for Employees Perception)

  • 최윤근;박기찬
    • 한국철도학회논문집
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    • 제10권4호
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    • pp.451-456
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    • 2007
  • Organizational abilities which assure human resource of excellent quality in enterprise and organization, manages human resource effectively and systematically will be depended on the performance and successful or not of enterprise. The organization which readies to accept changes will survive, the organization makes full use of changes to opportunity and strategy will be a winner. Now when the environment of enterprise is uncertain and environment of management changes, organization should manage HRM in strategic point of view to maintain persistent competition superiority. We investigated how outsourcing affected on organizational performance perception according to inducting BSC from the employees of metro. As a result of the investigation, outsourcing is perceived importantly in study, growth, internal process point of view, but didn't perceived in finance and customer. We guessed that outsourcing would be perceived importantly in financial point of view as a cost reduction. In 5 years from the beginning of metro, it seemed to be perceived importantly, as organizations grow older, perceptions of outsourcing are perceived low because of stabilization of organization and labor's resistance. It is why that the more outsourcing is performed, the more reduction of organization and decrease of employees is expected as much as cost reduction.

웹 서비스 기술 도입에 따른 ASP 사업 투자효과의 향상에 대한 비교 연구 : 균형성과표 기반 분석 (A Comparative Study on ROI between Traditional and Web Services based ASP : A BSC Approach)

  • 양성병;박상언;송용욱;강주영
    • Journal of Information Technology Applications and Management
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    • 제13권1호
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    • pp.17-38
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    • 2006
  • Recently, ASP business models based on Web services are attracting considerable attention and regarded as the next generation of the ASP business models. It is, however, undesirable for ASP users to adopt them simply because the Web services are the new trend in the IT world. Instead, an in-depth comparison of the benefits against the costs between the Web services based ASP business models and the traditional models are required. Furthermore, it is desirable that this comparative analysis should be applied from the ASP users' viewpoints rather than those of the government or ASP providers. So, we have applied a comparative ROI (Return on Investment) analysis from the ASP users' perspective and shown that the Web services based ASP business models (382%) are superior to the traditional models (280%) in terms of ROI. We have also employed Balanced Scorecard (BSC) framework to keep the balance between tangible and intangible benefits considering the characteristics of IT value measurement.

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BSC 관점의 성과측정치가 호텔기업의 성과에 미치는 영향 (A Study on the Effects of Performance Measures in BSC on the performance of Hotel Industry)

  • 류지호;이원기
    • 디지털융복합연구
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    • 제12권3호
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    • pp.189-199
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    • 2014
  • 본 연구에서는 호텔기업을 대상으로 기존의 BSC 관점의 재무적, 비재무적 성과지표를 활용하여 이들 성과측정치의 제공이 경영성과에 미치는 영향을 실증분석을 통해 분석하고자 하였다. 실증분석결과, 균형성과표의 네 가지 관점의 성과측정치들은 서로 통계적으로 유의적인 정(+)의 관계가 있는 것으로 나타났다. 또한 각 관점의 성과지표가 실질적으로 호텔기업의 성과증진에 미치는 영향을 알아보기 위하여 실시한 회귀분석결과에서는 네 가지 관점의 성과측정치들이 각각 해당 성과 개선에 긍정적인 영향을 미치고 있는 것으로 분석되었으며, 고객을 직접적으로 대면하여 서비스를 제공하는 호텔기업의 특성상 고객관점의 성과측정치가 고객관점의 성과에 가장 큰 영향을 미치는 것으로 나타났다.

건설엔지니어링 기업의 경영성과측정모형 -H사의 사례를 중심으로- (A Management Performance Measurement Model of the Construction Engineering Firm -Focused on 'H' Construction Engineering Firm-)

  • 박찬식;김현준;전용석
    • 한국건설관리학회논문집
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    • 제5권2호
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    • pp.202-210
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    • 2004
  • 국내 엔지니어링 산업은 시장개방으로 인한 국제 경쟁력 확보, 선진국 대비 기술수준 낙후, 발주방식의 다양화 등으로 인하여 체계적인 사업전략의 수립 및 평가가 절실히 요구된다. 본 연구에서는 국내외 각 산업분야의 경영성과측정에 활용되고 있는 BSC를 건설엔지니어링 기업인 H사에 적용한 성과측정모형을 제시하였다. 성과측정모형은 기업의 중장기 발전계획, SWOT분석, 직원의식분석을 통하여 재무, 성장, 내부효율, 개선 및 학습의 4개의 관점으로 구성되며, 각각의 관점별로 핵심 성공요인과 주요성과지표를 도출하였다. 그리고 정렬분석과 일치분석을 통하여 성과측정모형의 유용성을 검증하였다.