• 제목/요약/키워드: Balanced Scorecard Performance

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Integrating Balanced Scorecard and Analytic Hierarchy Process Techniques for Evaluating Corporate Performance

  • Sohn, Myung-Ho;Park, Sungbum;Lee, Heeseok
    • 한국경영과학회:학술대회논문집
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    • 한국경영과학회 2001년도 추계학술대회 논문집
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    • pp.111-115
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    • 2001
  • A good business performance measurement system is an effective tool io sustained growth in profits. Although interest in creating performance measurement models is widespread, a well-designed system is rare. To be successful in today's competitive environment, a performance measurement system should incorporate strategic success factors and contain financial and non-financial measuring index to carry out strategic management. In the 1990s, Kaplan & Norton introduced a concept called the Balanced Scorecard. The Balanced Scorecard supplements traditional financial measures with criteria that measured performance from three additional perspectives - those perspectives of customers, internal business processes, and learning and growth. This paper presents five measuring index criteria for each perspective. To calculate the relative priority for These measuring index, we investigate weights investigated by interviews with management consultant. Then, AHP method is employed for calculating priority weight. Our evaluation model may be referred to as the Balanced Analytic Hierarchical Performance Model(BAHPM) in the sense that the analytic hierarchical scheme, along with the AHP, is applied. The BAHPM is the first kind of analytical model to cover a wide variety of measures. In comparison with previous evaluation models, our model shows strengths in structural flexibility, ease of incorporating feedback, group evaluation capacity, participation promotion, sensitivity analysis, and computational simplicity. A prototype based on the BAHPM can be applied to various industry sectors.

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공급 관계품질 측정을 위한 BSC활용의 효과성에 관한 연구 (An empirical study on the effectiveness of BSC to measure quality concerning supply relationship)

  • 서창적;권영훈
    • 품질경영학회지
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    • 제30권3호
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    • pp.79-93
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    • 2002
  • Many companies are struggling with the issue of performance measurement because a generally accepted framework does not exist. The Balanced Scorecard is designed to help firms that have historically overemphasized short-term financial performance. In this article, we discuss the interrelation between supply relationship and BSC. The Balanced Scorecard to measure quality performance with respect to supply relationship is suggested. Based on the survey of 84 venture firms, the validity of the measurement tool is tested statistically. Consequently, it was found that the suggested items have validity to measure supply relationship quality performance

지식기반조직의 지식근로자 성과평가에 관한 연구 (Performance Evaluation of Knowledge Workers in Knowledge-based Organization)

  • 민재형;이영찬;정순여
    • 한국경영과학회지
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    • 제25권3호
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    • pp.137-154
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    • 2000
  • This paper suggests a balanced scorecard (BSC) framework for measuring and evaluating the performance of knowledge workers in professional service firms(PSFs) which are typical knowldege-based organizations. As a strategic learning system, the balanced scorecard allows business leaders to drive and modify their business strategies based on the balanced measurement of key performance indicators(KPIs), which are basically divided into four domains such as financial achievement, customer orientation, internal business process, and innovation and learning. Conducting a focused case study on performance evaluation of knowledge workers from a balanced viewpoint, we could evaluate their competency and potential in more comprehensive manner. We also employ the analytic hierarchy process (AHP) approach for derive relative weights of key performance indicators and link it to a spreadsheet model for rating the individual performance of knowledge workers in a systematic way.

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전자상거래 적용수준에 따른 BSC 성과 분석 - 소기업을 중심으로 - (An Analysis on BSC Performance by adoption level of e-Commerce Activities in Korean Small Businesses)

  • 김진한;이윤석;김성홍
    • 한국전자거래학회:학술대회논문집
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    • 한국전자거래학회 2003년도 종합학술대회 논문집
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    • pp.281-286
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    • 2003
  • The key aim of this research is to address the relationship between adoption level of e-commerce usage and performance based on Balanced scorecard perspectives. In order to identify the e-commerce adoption characteristics of small businesses, we carried out principal component analysis and cluster analysis by means of a survey with interview. The association of the e-commerce adoption level currently reached by a small businesses with internal process, learning/growth, customer perspectives performance is investigated and discussed.

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BSC기법을 이용한 보건소 성과평가지표 - K시보건소 건강증진팀을 대상으로 - (Development of Organizational Performance Evaluation Indicators of A Public Health Center Using Balanced Scorecard Approach - Health Promotion Team of K City Public Health Center -)

  • 신의철;손혜숙;고광욱;신준호;이무식;나백주;최수미;김예순;정종섭;이기효
    • 보건행정학회지
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    • 제16권3호
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    • pp.52-69
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    • 2006
  • Researchers indicates several issues as to performance evaluation methods for public health centers. Firstly, health centers are passively involved in the evaluation process, the performance indicators are activity-oriented, and mostly unrealistic. Balanced Scorecard is one of the methods for evaluating organizational performance, which is utilized at current in many industries including public sector. The purposes of this study is to apply balanced scorecard approach to a public health center and to develop performance indicators as well as their vision and strategies. For developing performance indicators, researchers selected K City Public Health Center and implemented brainstorming with members of health promotion team. Through team process they suggested goals, strategies and several indicators they considered proper to accomplish their shared vision. And then appropriateness of the indicators were evaluated by professional researchers in health promotion field for consensus building by email questionnaire. Based on survey and professional consensus meeting, 11 performance indicators were tailored in four perspectives as well as 6 strategies and 10 strategic goals, which are steps for accomplishing shared vision of health promotion team. For details, refer to the paper. Most members of health promotion team were satisfied with the indicators. However issues such as low level of recognition and familiarity with a new concept of BSC, and cultural resistance to strategic approach in public organizations should be addressed for future application and dissemination of BSC technique to public health organizations.

균형성과표(BSC)를 활용한 국립중앙도서관 성과지표 개발에 관한 연구 (A Study on the Development of Performance Indicators for the National Library of Korea using Balanced Scorecard(BSC))

  • 김수정;차미경
    • 한국문헌정보학회지
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    • 제55권1호
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    • pp.251-283
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    • 2021
  • 국립중앙도서관은 국가대표도서관으로 국가지식문화유산의 수집·제공·보존관리 등의 국가도서관 임무를 수행하고 있다. 본 연구는 국가도서관인 국립중앙도서관의 지속적 성장과 발전을 위한 합리적 경영개선 도구로서 성과지표 개발을 목표로 하였다. 성과지표는 도서관 환경변화에 대응한 조직의 전략과 성과측정 연계에 유용한 균형성과표(Balanced Scorecard, BSC)를 기반으로 하였다. ① 자원, 접근, 인프라 관점, ② 이용 관점, ③ 효율성 관점, ④ 잠재력과 성장 관점, 19개 핵심성공요인, 71개 지표로 국립중앙도서관 성과지표를 개발하였다. 또한 국립중앙도서관 직급과 직무에 따른 성과지표 인식의 차이를 분석하였다.

Evaluating Performance of Vietnamese Public Hospitals Based on Balanced Scorecard

  • PHAM, Cuong Duc;VU, Sen Thi;PHAM, Yen Thi Kim;VU, Nam Thi
    • The Journal of Asian Finance, Economics and Business
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    • 제7권6호
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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.

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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조직의 경영성과 측정과 평가를 위한 균형성과표(BSC) 모형의 도입 및 활용 효과에 관한 연구 (Using the Balanced Scorecard and Organizational Performance)

  • 장충석
    • 산학경영연구
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    • 제22권1호
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    • pp.77-101
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    • 2009
  • 본 연구는 조직이 균형성과표(BSC) 모형을 도입하여 조직의 경영성과를 측정하고 평가하는데 활용하는 경우, 도입하기 전에 비해서 균형성과표(BSC) 모형에서 제시하고 있는 학습 및 성장성과, 내부 경영프로세스 성과, 고객성과, 재무적성과, 그리고 경영성과에서 통계적으로 유의한 차이가 나타나는지를 분석하고자 하였다. 이러한 연구는 국내의 도급 200위 이내서 경영활동을 수행하는 건설기업을 대상으로 1차자료를 수집하여 실증적으로 분석하는 경험적 연구를 통해 수행하였으며, 분석결과 균형성과표(BSC) 모형에서 제시하고 있는 전반적인 성과 지표에서 통계적으로 유의한 차이가 있는 것으로 나타났다. 즉, 학습 및 성장성과, 내부 경영프로세스 성과, 고객성과, 재무적 성과, 그리고 경영성과에서 조직이 균형성과표(BSC) 모형을 도입하여 경영성과를 측정하고 평가하는데 활용하기 전에 비해서 도입 후의 성과가 통계적으로 유의미한 차이가 있는 것으로 나타났다.

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의료기관에서의 Balanced Scorecard를 이용한 성과측정 (Application of the Balanced Scorecard for the Performance Measurement in Health-care Organization)

  • 전제란
    • 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.