• The Journal of Asian Finance, Economics and Business
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• 제7권1호
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• pp.71-79
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• 2020

Balanced Scorecard (BSC) is one of basic contents of managerial accounting. Balanced Scorecard (BSC) will help the manager to measure and evaluate the operating performance in enterprises. Therefore, providing the theory base as well as in fact with regards to apply with Balanced Scorecard, impact of applying with Balanced Scorecard on the performance of company, from then providing for the managers with the base to promote on applying the Balanced Scorecard in Vietnamese Enterprises aimed to improve the operating performance of enterprises meaningfully and neccessary. However, balanced scorecard in general is a very new content in both theoretical and practice in Viet Nam. The study aims to explore the application with Balanced Scorecard in enterprises according to 4 perspective of Balanced Scorecard in Vietnamese commercial banks. In the dimension of this paper, SPSS 22 was used to collect and analysis data, basing on the results of 109 questionnaires of managers and head of department from Vietnamese commercial banks. Research have shown impact of Balanced Scorecard on the performance of Vietnamese commercial banks. This is the scientific basis for enterprises of Vietnam in general and Vietnamese commercial banks firms in particular have a successful application of balanced scorecard to improve the business performance.

• The Journal of Asian Finance, Economics and Business
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• 제7권5호
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• pp.217-224
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• 2020

This study investigates the impact levels of determinants on the Balanced Scorecard application in evaluating the performance of tourism firms in Hanoi. The tourism industry not only promotes economic development, but also contributes to expanding cultural exchanges and improving people's knowledge. However, Vietnam's tourism industry is under fierce competitive pressure, with the participation of foreign enterprises, with large amount of capital, high professionalism and wide network. The rivalry is happening aggressively on many aspects such as products and human resources. Therefore, tourism firms are in urgent needs of having effective methods to evaluate its performance in order to improve business and development efficiency. This study uses data of tourism firms in Hanoi during 2018-2019. The data used for analysis and regression consists of 135 observations. We use Cronbach's Alpha, EFA and regression model to learn the effect of different variables on the Balanced scorecard application in evaluating the performance. The results show that two determinants, including internal factors of tourism firms (IF) and external factors of tourism firms (EF) had positive relationships with the Balanced scorecard application in evaluating the performance. Based on the findings, recommendations are given for improving the Balanced scorecard application in evaluating the performance of tourism firms in Hanoi.

• 한국항해항만학회지
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• 제35권2호
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• pp.179-185
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• 2011

This paper aims to examine the use of the Balanced Scorecard in a not-for-profit organization (the Korea Shipping Association). The KSA has begun using the Balanced Scorecard paradigm in its strategic planning process. In this paper an overview is presented of the basic concepts of the Balanced Scorecard including the financial perspective, customer perspective, internal process perspective, and learning and growth perspective. The accounting system and its pros and cons of the KSA are then surveyed in terms of its performance evaluation. The application of the Balanced Scorecard approach to the KSA is discussed in detail. Implications in using the Balanced Scorecard are discussed. Finally, conclusions regarding the use of the Balanced Scorecard in a not-for-profit organization are presented. Through this paper, the comprehensive understanding of the performance evaluation for not-for-profit organizations as the KSA would be promoted.

• 대한안전경영과학회:학술대회논문집
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• 대한안전경영과학회 2007년도 춘계학술대회
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• pp.21-26
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• 2007

Kaplan & Norton introduce the BSC in early 1990s. after introducing the Balanced scorecard, The Balanced scorecard has been evolved in various function. In the various functional Balanced scorecard, this paper focuses on the logistics BSC, and the decision the weights of Key Performance Indicators. In this paper, a combination of Balanced scorecard and AHP-LTV based approach proposed multi-criteria provides a more accurate representation of the problem for measuring company.

• Journal of Information Technology Applications and Management
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• 제16권1호
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• pp.77-96
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• 2009

The balanced scorecard has drawn attention from many researchers in various fields since its appearance in 1992. It became a norm for performance evaluation framework in many areas, such as marketing, information system evaluation, strategic planning, etc. Centered in the large companies in Korea, the balanced scorecard has been popularly used as a performance evaluation tool for human resource management. Now we Question its applicability to performance evaluation tool even in small business. This study tried to apply the balanced scorecard in developing an information system for performance evaluation in a small business. The study showed that the balanced scorecard can be nicely used in small business as a performance evaluation tool. The process of developing an information system is described in detail. The practitioners are to obtain a lot of insights in designing their human resource management systems from the study results.

• The Journal of Asian Finance, Economics and Business
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• 제9권4호
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• pp.63-72
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• 2022

The study applied the non-financial dimensions of the Balanced Scorecard (customer dimension, internal processes dimension, learning, and growth dimension). It was done to evaluate performance and measure the effectiveness of these dimensions on performance evaluation at College of Science and Humanities Studies: Al Aflaj, Prince Sattam Bin Abdulaziz University. The researchers used the descriptive analytical approach to conduct the study to find the effect of these dimensions. Data was collected from the college staff and administrators; 120 questionnaires were distributed, out of which 112 were collected. The questionnaire data were analyzed using exploratory (EFA) and confirmatory factor analysis (CFA), hypotheses were tested using the structural equation modeling (SEM) through the (Spss) and (Amos) software. The study finding showed that the balanced scorecard had a positive contribution in evaluating the performance of the College of Science and Humanities Studies: Al Aflaj, Prince Sattam Bin Abdulaziz University through the dimensions of customers and internal processes, and the study finding revealed that the balanced scorecard has no contribution at performance evaluating the College of Science and Humanities Studies: Al Aflaj, Prince Sattam Bin Abdulaziz University through the dimension of learning and growth.

• 한국항행학회논문지
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• 제14권6호
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• pp.951-969
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• 2010

본 연구는 최근 더욱 경쟁이 치열해진 유통환경 속에서 유통업들이 그 대안으로 도입한 전사적 CRM 전략에 대한 효과성을 점검하고자 한다. 즉 유통업의 고객관계관리(CRM) 도입에 따른 성과를 성과평가 프레임워크를 이용하여 분석하였다. 본 연구에서는 평가프레임워크로 CRM Scorecard를 이용하였다. 즉, 소매유통의 CRM도입을 통해 그 조직인프라, CRM 프로세스가 고객만족을 이끌고 고객의 로열티를 높이는지, 그리고 이것이 조직성과에 긍정적 영향을 미치는 지에 대해 알아보았다. 연구방법은 SPSSWN 15.0을 이용하여 상관분석과 회귀분석을 하였고 AMOS 7을 이용해 구조방정식을 살펴보았다.

• The Journal of Asian Finance, Economics and Business
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• 제6권3호
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• pp.283-293
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• 2019

The purposes of the study are threefold: (1) develop key successful factors of blockchain platform for micro-enterprises based on Balanced Scorecard (BSC), (2) find out the correlation between the key successful factors of blockchain platform for micro-enterprises, and (3) understand the perception of micro-enterprise blockchain and the difference between theoretical guidance and practical application. This study combines Interpretative Structural Modeling Method, (ISM) and Decision-Making Trial and Evaluation Laboratory (DEMATEL) to analyze the causal relationships and hierarchical structures of the 12 key successful factors of blockchain platform for micro-enterprises and understand the correlation between factors. The 12 key successful factors developed based on the four perspectives of the Balanced Scorecard, and the questionnaire designs based on the concept of DEMATEL, and then analyzed data by DEMATEL and ISM methods to understand the correlation between key factors. The research results show that the key successful factors of blockchain platform for micro-enterprises include "brand equity", "security and anti-counterfeiting", "sales growth", "transparency and clear", "trust", "consensus mechanism", "traceability", "consistency", "tracking", "innovation management", "international", "organizational adaptation", in which consumer "trust" plays an important role. Micro-enterprises can use blockchain to expand the market, provide customers with better service quality, and bring sales growth to micro-enterprises.

• The Journal of Asian Finance, Economics and Business
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• 제8권3호
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• pp.1065-1071
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• 2021

This study seeks to analyze the impact, and provides more empirical evidence on the effect, of the responsible accounting model combined with scorecards on the organizational performance of pharmaceutical companies. The research methodology uses questionnaires survey distributed to pharmaceutical companies. Quantitative research was done with SPSS 25 software. After excluding invalid questionnaires due to many blank boxes, 306 questionnaires could be used by the author. Research results show that seven elements of the responsible accounting model combined with the balance scorecard all positively affect the organizational performance of enterprises in the pharmaceutical industry including: (1) dividing organizational structure into centers of responsibility according to strategy; (2) assigning management to management according to vision; (3) allocating costs and revenue; (4) making budget estimates according to balanced scorecard (BSC); (5) evaluating estimates with reality by BSC; (6) making BSC analysis reports; and (7) rewarding based on BSC. Cost allocation and revenue are the factors that have the strongest impact on the organizational efficiency of pharmaceutical enterprises. Based on the research results, the author has proposed recommendations to improve the good application of the responsible accounting model combined with the balance scorecard, thereby contributing to improving the organizational efficiency of pharmaceutical enterprises.

• 한국콘텐츠학회논문지
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• 제9권4호
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• pp.254-264
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• 2009

본 논문의 연구목적은 의료기관에서의 경영성과측정에 사용되는 균형성과표(BSC)의 성과측정요인을 개발하는 것이다. 이를 위해서 연구자는 실험적이고 확정적인 요인 분석을 실시하여 성과측정요인을 생성하였고, 이들 측정요인들의 신뢰성과 타당성을 조사하였다 56개 종합병원급 의료기관이 본 연구가 실시한 설문조사에 참여하였다. 설문지는 모두 53개항의 질문으로 구성되었으며, 이들이 의료기관에서의 핵심성과지표(KPI)이다. 본 연구를 통해서 생성된 요인은 모두 11가지이다. 요인분석으로 성과측정지표를 개발한 후에는 이들 요인들 사이의 중요도를 계층분석기법(AHP)으로 분석하였다. AHP 분석의 결과로 우리는 성과측정요인과 그의 핵심성과지표들의 중요도에 따라 정렬된 리스트를 볼 수 있다. 본 연구의 결과는 급변하는 의료환경에서 각 의료기관들이 경쟁력을 확보하기 위한 경영전략의 하나로 채택하고 있는 경영성과분석 전략의 방향과 기준을 제시할 수 있다.