• 제목/요약/키워드: Balanced Scorecard Model(BSC)

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공급사슬구조에 따른 경영성과에 관한 연구 (A Study on the Management Performance Depends on the Supply Chain Structure)

  • 장형욱;이상식
    • 한국산업정보학회논문지
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    • 제10권4호
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    • pp.110-119
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    • 2005
  • 본 논문은 공급사슬구조를 크게 공급네트워크(supply network), 전환네트워크(conversion network), 그리고 유통네트워크(distribution network)라는 세 유형의 구조로 구분하였으며 각 공급사슬구조별 경영성과에 어떠한 영향을 미치는가에 대하여 국내 103개 상장기업을 대상으로 실증분석을 하였다. 또한 경영성과에 대하여서는 균형성과표(Balanced Scorecard; BSC) 모형을 이용하였다. 연구결과, 학습 및 성장성과, 고객성과, 재무성과의 경우 공급사슬구조에 따른 경영성과간 차이가 있음이 검증되었으나, 내부프로세스성과의 경우 경영성과간 차이가 통계적으로 유의하지 않았다. 또한, Scheff의 다중비교 결과에 따라 유통네트워크 중심기업의 경우 다른 공급사슬구조보다 상대적으로 경영성과가 높은 것으로 나타났다.

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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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BSC에 기반한 SCM 성과간의 인과관계 분석 (The analysis of causal relationship of SCM performance based on BSC framework)

  • 김미애;서창교
    • 한국정보시스템학회지:정보시스템연구
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    • 제23권4호
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    • pp.75-91
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    • 2014
  • The effective supply chain management(SCM) is a matter of survival in many firms because successful supply chains will effectively coordinate their processes, focus on delivering customer value, eliminate unnecessary costs in key functional areas, and create performance measurement systems. The balanced scorecard(BSC) is widely used to measure the performance of the SCM. The BSC framework suggests that balance is obtained by adopting performance measures from four different areas. In this study, we analyzed the causal relationship of SCM performance based on BSC framework. First, we reviewed the nested causal relationships among four different perspective of the BSC, namely, business process perspective, customer perspective, financial perspective, and innovation and learning perspective. Then, we used the chi-square difference test to identify the best model to fit the causal relationship of SCM performance. Of the 800 questionnaires posted, a total of 265 questionnaires were returned after one follow-up. A total of 66 questionnaires were eliminated due to largely missing values. The major finding says alternative model 3 is dominant to other models to fit causal relationships among four different perspective of the BSC. Innovation and learning perspective positively influence on customer perspective, business process perspective, and financial perspective. Business process perspective also positively influence on customer perspective and financial perspective whereas customer perspective does not influence on financial perspective significantly.

과학기술계 출연연구기관 기관평가지표의 BSC 관점 분석 (Balanced Scorecard Perspective Analysis of Institutional Performance Evaluation for Government S&T Research Institutes)

  • 남영호;김병태
    • 기술혁신연구
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    • 제13권1호
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    • pp.265-293
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    • 2005
  • This research examines the relationship between the characteristics of Government S&T Research Institutes (GRI) and their institutional performance evaluation system. First, based on Kaplan & Norton (1992) Balanced Scorecard Model, six perspectives suitable to Korean GRI are derived. Second, personnel who works on evaluation job classified current performance measures into the six perspectives. Analyzing comparative weights of individual perspectives, the characteristics of performance evaluation systems among institutes are derived and compared with their missions. The results are as follows: First, GRI evaluation systems put most weight on the customer perspective and least weight on the financial perspective. This result complies with Korean GRI's missions and strategies as well as findings of foreign cases. Second, Basic-technology GRI group relatively more priotizes long-term customer perspective, while Applied-technology GRI Group relatively more priotizes short-term customer perspective. Public-technology GRI Group is located in the middle in terms of priority of customer perspectives. Third, for three yews (2000-2002), performance measure weights of Basic-technology Group are changed much less than those of the other two groups. Further research are needed for reasons of drastic changes for Applied-technology and Public-technology groups and some abnormally high and low measure weights.

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기업의 정보보호수준 측정모델 개발에 관한 연구 (A Study on the Development of Corporate Information Security Level Assessment Models)

  • 이희명;임종인
    • 정보보호학회논문지
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    • 제18권5호
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    • pp.161-170
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    • 2008
  • 최근 첨단기술과 핵심정보의 불법적인 유출 및 해킹과 바이러스 등으로 인한 피해사례가 계속 증가하고 있으나, 기업에서의 보안사고 방지와 예방체제는 아직도 미흡한 편이다. 대기업을 중심으로 회사의 중요한 정보를 보존하기 위한 장치로써 정보보호관리체계(ISMS)를 도입하여 운영하고 있으나, 기존의 정보보호수준 진단 및 측정 모델은 주로 ISO 27001에 기반을 둔 정보보호정책과 제도의 수립여부, 또는 IT 분야에 초점을 둔 지표 중심으로 평가를 함으로써 기업의 전반적인 보안수준 평가와 보안사고 예방체제 강화에는 부족한 점이 많았다. 본 논문에 소개 된 정보보호수준 측정모델은 기존의 정보보호관리체계는 물론, 정보보호활동의 성과를 정량적으로 평가하여 각종 보안사고의 예방 및 대응방안 수립에 활용 가능하도록 국내외 사례연구와 함께 경영관리기법으로 많이 사용되고 있는 BSC(Balanced Scorecard)를 적용한 실용성에 초점을 맞추어 개발하였다.

중소 의료기관 경영성과 제고를 위한 실증적 사례연구 : 균형성과표와 시스템다이나믹스를 중심으로 (Studying a Balance Scored Card-driven System Dynamics Model for Enhancing Hospital Key Performances)

  • 정희태;박화규
    • 한국정보시스템학회지:정보시스템연구
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    • 제20권3호
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    • pp.25-40
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    • 2011
  • Small and Medium sized hospitals are exposed to severe managerial environments recently. Around 8.0% of the hospitals are bankrupted every year. The adverse managerial environment does not only come from external factors such as patients' preference for larger hospitals, regulations on the medical charges; more serious problems come from the way the medium and small sized hospitals deal with those exogenous changes including lack of management skills, lack of change management skills, lack of managerial decision support systems, etc. This paper aims to support managers to make decisions regarding the exogenous changes. This paper can be interpreted as an attempt of a merge of the two techniques; BSC and system dynamics. Starting with a BSC system, the development of a system dynamics model can take advantages of the BSC information.

BSC 방법론을 이용한 광가입자망사업 성과분석 연구

  • 김재전;노희옥;박재성;김상민;유일
    • 한국산업정보학회:학술대회논문집
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    • 한국산업정보학회 2008년도 추계 공동 국제학술대회
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    • pp.684-690
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    • 2008
  • FTTH(Fiber to The Home), a next generation communication service, is expected to boost up the growth of the whole IT industry and to creating new businesses by enabling the convergence of the broadcasting and communication technologies. It will consequently contribute to improve the quality of our life. The purpose of this study is to evaluate the performance of EPFSD using the Balanced Scorecard(BSC) model with five perspectives which are known to have inherent relationship: regional economy, regional customer, regional process, innovation and growth in the region, and regional infrastructure. 16 critical success factors(CSFs) and 37 key performance indicators(KPIs) are developed based on the BSC model to measure the performance indicators of the EPFSD.

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공공기관의 성과측정모형: 개념적 틀 (A Performance Measurement Model for Nonprofit Organizations: Conceptual Framework)

  • 민재형;이정섭
    • 한국경영과학회:학술대회논문집
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    • 한국경영과학회/대한산업공학회 2005년도 춘계공동학술대회 발표논문
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    • pp.998-1004
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    • 2005
  • 최근 신공공관리론(New Public Management)의 대두로 인해 여러 공공기관에서 새로운 성과측정시스템을 도입하고 있는 것이 세계적인 추세이다. 본 연구에서는 세계적으로 공공기관의 성과측정에 가장 활발히 적용되어온 BSC(Balanced Scorecard)와 EFQM의 Business Excellence Model의 특징을 비교하고, 이 두 모형을 결합한 성과측정모형의 개념적 틀을 제안하고자 한다.

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공조직에서의 BSC의 효과적인 운영 (An effective operation of Balanced Scorecard(BSC) in Public Organizations)

  • 김진환
    • 경영과정보연구
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    • 제27권
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    • pp.71-99
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    • 2008
  • This study investigates the relationships between three BSC communication attributes(support of organizational culture, message valid, and knowledge sharing) and organizational learning and how that translates into relationship organizational performance in public organization. In this paper, first, past studies on BSC communication and organizational learning that identify the attributes of effective communication and organizational learning in organizational performance are reviewed. Second, a research model, key variables, and three hypotheses tested by PLS(partial least squares) are presented. The data was collected from BSC champions and managers of 53 public organizations in Korea. The results indicate, first, BSC communication (except for support of organizational culture) have not significant related to organizational performance. Therefore, H1 was not supported. Second, the structural path coefficient between support of organizational culture and message valid and organizational learning are statistically significant and in the hypothesized direction. But the knowledge sharing has not significant relationship with organizational learning. Therefore, H2 was partially supported. Third, organizational learning was significantly positively related to organizational performance. H3 was supported. Finally, organizational learning play a significantly positive role in mediating the relationship between BSC communication and organizational performance. The theoretical contributions, limitations, as well as future research directions are discussed at the end of the paper.

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정부출연연구기관 기관평가시스템 유효성 분석 모형: 유효성 분석을 위한 새로운 접근방법 (A New Model for Effectiveness Analysis of Government- supported R&D Institutes Evaluation System)

  • 이민형
    • 기술혁신연구
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    • 제13권3호
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    • pp.175-196
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    • 2005
  • This Paper examines analytic studies of the evaluation system used for evaluating government-supported R&D Institutes (GSRIs), and designs a new model for analyzing the evaluation system's effectiveness. The analytic models in existing studies use the meta evaluation and balanced scorecard (BSC) models. However, theses studies focused on the structure and elements of the evaluation system for examples, the appropriateness of the elements within the evaluation system and the balance of the evaluation index. Accordingly, the effectiveness of the GSRI evaluation system, that is, the evaluation's influence on GSRI performance improvement was not analyzed. This study uses the institution theory and contingency theory perspectives as related to government organization management to develop an analytical model of GSRI evaluation system effectiveness. The new model proposes an analytical approach for improving the effectiveness of the GSRI evaluation system in an institutionalized environment.

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