• 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.

• 한국경영과학회:학술대회논문집
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• 대한산업공학회/한국경영과학회 2000년도 춘계공동학술대회 논문집
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• pp.330-336
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• 2000

This paper discusses the potential of system dynamics modelling to support balanced scorecard. The balanced scorecard is a conceptual framework for translating an organisation's strategy into a set of performance indicators. These performance indicators are distributed across the 'classic'model's four perspective: Customers, Internal Business Processes, Financial, and Learning and Growth. This balanced scorecard, whilst having significant strength, suffers from the limitation of all performance indicator systems, namely that the interrelationships between indicators are overlooked and there is no way of taking into account the impact of delayed feedback which flows from introduction of new policy and legislative changes. System Dynamics is a methodology for understanding complex problems where there is dynamic behaviour and where feedback impacts significantly on system outcomes. System dynamics provides a rigorous basis for qualitative testing of the effects of performance indicators in complex environments such as health or social security. This can be supplemented with quantitative system dynamics simulation tools that further test the validity of indicators and the business rules implicit in them. System dynamics modelling has an important role to play in extending feedback cycle in performance measurements to a full systems approach.

• 한국경영과학회지
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• 제27권3호
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• pp.93-114
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• 2002

This paper suggests a dynamic balanced scorecard (DBSC) model employing the concept of system dynamics (SD), which could overcome the limitations inherent in the conventional balanced scorecard (BSC) and facilitate strategic learning process in organizations. The BSC has been a successful framework for measuring an organization＇s performance in various Perspectives through translating an organization＇s vision and strategy into an interrelated set of key performance indicators and specific actions. The BSC, while having significant strengths over traditional performance measurement methods, however, has its own limitations, due to its static nature, such as overlooking two-way causation between performance Indicators and neglecting the impact of delayed feedback flowing from the adoption of new strategies or policy changes. To overcome these limitations, we employs SD, a methodology for understanding complex systems where dynamic feedback among the interrelated system components significantly impact on the system outcomes. The SD simulation model in the form of DBSC we suggest in this paper would serve as a useful strategic learning tool for facilitating an organization＇s communication process through various scenario analyses as well as predicting the dynamic behavior pattern of their key performance measures over a future time frame. For the demonstration purpose, we apply the DBSC model to Korea Coal Corporation (KoCoal ) BSC case.

• 한국도로학회논문집
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• 제17권3호
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• pp.13-25
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• 2015

PURPOSES : This paper aims at the implementation of a balanced scorecard that can be widely applied to modern business management for use in the public road management sector. METHODS : This study applied the newly developed LOS-based balanced scorecard system instead of a traditional Key Performance Index (KPI) for better decision making in asset management planning. As an evaluation technique, a" hierarchical alignment and cascading method" is also suggested. Finally, the suggested system has been empirically applied to a regional government. RESULTS : To provide stable and sustainable road services, the balanced scorecard informs the regional government of needed improvements in its asset management plans regarding budget optimization, structural management, the development of inner-business processes, and human resources. CONCLUSIONS : An LOS-based balanced scorecard for managing road services and organizations in a quantitative manner has been successfully developed and tested through a field study. The developed scorecard is a timely topic and a useful analytical tool for coping with the new phases of an aging infrastructure, tighter budgets, and demand for greater public accountability.

• 국제학술발표논문집
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• The 2th International Conference on Construction Engineering and Project Management
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• pp.259-268
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• 2007

In a very competitive construction business environment there is a need to measure and manage business performance across a wider spectrum of business success criteria. The Balanced Scorecard (BSC) and Triple Bottom Line (TBL) reporting concepts are emerging as champions in the race for sustainable business success. The construction business organisations are often judged based on their financial performance as well as wider performance. This paper aims at developing a universally accepted tool for assessing contractors' wider business performance in the construction industry. A prototype of web-based business performance measurement system has been developed to help contractors assess their own performance aimed at uplifting their performance. The consultants/clients can also use the tool to measure contractors' performance in a value-based contractor selection. The system was developed based on the research conducted among 63 senior construction professionals and therefore further research with the participation of a large number of managers across different countries and also an upgrade of the system will be required.

• 한국경영과학회지
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• 제27권2호
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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.

• 한국산학기술학회논문지
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• 제8권5호
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• pp.1227-1242
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• 2007

본 연구는 중소 제조기업을 중심으로 SCM의 선행요인이 정보공유와 협력에 미치는 영향과 정보공유가 협력에 미치는 영향을 파악하고, 궁극적으로는 SCM의 주요 활동인 정보공유와 협력이 기업의 성과에 미치는 영향을 BSC의 네 가지 관점으로 구분하여 연구하였다. 연구 결과 선행요인인 몰입과 문화의 유사성은 정보공유에 유의한 영향을 미치고 상호신뢰와 기업규모는 협력활동에 유의한 영향을 미치는 것으로 나타났다. 활동간의 관계에서도 정보공유는 협력에 유의적인 것으로 나타났다. SCM 활동과 성과 간의 관계에서는 협력은 4가지의 균형성과 모두에 유의적이었지만 정보공유는 그러하지 못하였다. 그러나 정보가공유가 협력에 유의적이고 협력이 균형성과에 유의적인 영향을 미침에 따라 정보공유 또한 4가지의 균형성과에 간접적인 영향을 미치는 것으로 판명되었다. 따라서 본 연구의 결론은 SCM의 주요 활동인 정보공유와 협력이 선행요인의 영향을 받아서 기업의 균형성과 즉, 고객시각의 성과, 내부 프로세스 시각의 성과, 학습 및 성장시각의 성과, 재무적 시각의 성과에 직접 혹은 간접적으로 영향을 미친다는 사실을 확인할 수 있었다.

• 한국항공운항학회지
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• 제18권4호
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• pp.100-105
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• 2010

This study is to analyze the performance for ADS-B(Automatic Dependent Surveillance-Broadcast) operations by the Balanced Scorecard(BSC). It is also to collect the opinions of users(pilots, air traffic controllers and ground operators) relating ADS-B and to use the results as data about preparing political measures of aviation safety. For these purpose, BSC model redesigned on 4 different points of view is used for measuring the performance of the ADS-B operation. The proposed perspectives are affairs effectiveness, user orientation, system orientation and the capacity. As the results of this study, it is showed that the continuous development of ADS-B should be required and the users must be involved in the activities, additionally, the relevant authorities should try to be drawn the user-oriented results through the process.

• 대한안전경영과학회지
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• 제19권3호
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• pp.81-87
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• 2017

Performance evaluation has been done using financial indices which are generally regarded as inappropriate for the organizations which are innovative and progressive. Thus, the Balanced Scorecard(BSC) was developed considering long term performance and invisible performance. This BSC has four perspectives of finance, customer, internal operation, and learning. Based on the BSC, a new BSC has been derived with a fifth view of environmental and social perspective, which is now called as a Sustainability BSC. In this study, we evaluated Green IT initiatives using the Sustainability BSC. The initiatives are categorized as RFID, telepresence, paperless office, logistics management etc. The initiatives were evaluated from the view of five perspectives, resulting in high cor relationships among finance, internal operation, and environmental and social perspectives. Namely, good initiatives from the view of environmental/social perspective are also evaluated as good from the view of finance and internal operation perspectives. In this study, we recommend organizations to introduce Green IT initiatives by showing how Green IT initiatives have contributed to the organizations.

• 한국디자인학회:학술대회논문집
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• 한국디자인학회 1999년도 추계 학술발표대회 논문집
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• pp.76-77
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• 1999

급속한 경영환경의 변화는 기업의 포지션과, 장기적인 개발 기획등에 초점을 맞추던 전통적인 기획과는 다른 전략 경영 기법을 요구하고 있다. 경영환경의 변화는 전략의 실행 과정을 운영/통제 모드에서 변화 유도 모드로 변환시키고 있기 때문이다. (중략)