• The Journal of the Korea Contents Association
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• v.14 no.10
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• pp.730-740
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• 2014

The purpose of this study is to find empirically the effect on start-up performance and organizational trust of receptiveness for balanced scorecard in tenant companies of business incubator. In order to achieve the purposes of this study, we collected survey data for 216 employees in order to verify the research model and the hypothesis, we performed structural equation model analysis by using AMOS 18.0. Results of this study are as follows. First, receptiveness for balanced scorecard in tenant companies of business incubator has positive effect on organizational trust significantly. Second, receptiveness for balanced scorecard in tenant companies of business incubator has positive effect on start-up performance significantly. Third, organizational trust for business incubator has positive effect on start-up performance significantly.

• Journal of Navigation and Port Research
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• v.32 no.3
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• pp.185-192
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• 2008

This paper firstly aims to classify the applicability of the Balanced Scorecard approach to Korean ocean-going shipping firms' management system. The applicability of this approach from Korean shipping firms using Balanced Scorecard will create more effective and efficient organizational performance with reflecting non-financial indexes and making a balance among missions in organization. Secondly, the paper suggests positive information and theoretical evidences to improve Korean shipping firms' management system with examining an availability of the Balanced Scorecard as one method of management tools. So these factors are analysed by structural equation model. This study provides CEO in Korean ocean-going shipping firm the guideline and availability of the Balanced Scorecard as to what kinds of factors should be considered and what is the most critical factor to adopt the BSC into their business.

• Journal of the Korea Society of Computer and Information
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• v.11 no.6 s.44
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• pp.237-248
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• 2006

Nowadays, the administration is strongly driving self-innovation including public sector to solve problems continuously pointed out as issues of public sector such as the low management achievement, the low productivity and costliness structure, the low ability coping with market changes and ineffectiveness in managing organization. The core of such renovation is the systematic performance management. Provincial public enterprises are also required to furnish system that can measure management results accurately and make payment according to measured results under autonomous management system to raise management efficiency and strengthen competitive power. In this paper, we design framework for measuring management results of provincial public enterprises based on Balanced Scorecard and show the example applied to Gwangiu Metropolitan City Environmental Installations Corp (GEIC).

• The Journal of Asian Finance, Economics and Business
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• v.8 no.3
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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.

• Journal of Advanced Navigation Technology
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• v.14 no.6
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• pp.951-969
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• 2010

A Study on the Management Performance of the Distribution channel's CRM : Balanced Scorecard Approach as to CRM application field of the Distribution Company About Korea Airport Service In this paper, the performances of Distribution channel's estimation schemes for CRM system are investigated. We anticipate these moves will have a positive effect on the CRM Scorecard infra, process, elevate royalty environments. As is study of used SPSSWN 15.0 correlation analysis, regression analysis & AMOS 7.

• Management & Information Systems Review
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• v.38 no.2
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• pp.105-118
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• 2019

In order for a strategy established by a company to be implemented efficiently, it must be supported by an appropriate organizational culture. This means that if a firm has an organizational culture suitable for strategy implementation, performance can be enhanced. This study divides competitive strategy into cost leadership strategy and product differentiation strategy, and organizational culture into hierarchical/rational culture and consensual/development culture. Based on 122 questionnaires collected through KOSPI listed manufacturing companies, the results of the empirical analysis on the effect of suitability between competitive strategy and organizational culture on performance by balanced scorecard perspective are summarized as follows. First, it shows that the cost leadership strategy and the hierarchical/rational culture are more fit. Specifically, The high suitability between the cost leadership strategy and the hierarchical/rational culture has a positive effect on the performance of the balanced scorecard perspective(excluding performance by learning and growth perspective). Second, The high suitability between the product differentiation strategy and the consensual/development culture has a positive effect on the performance of the balanced scorecard perspective. The results of this study suggest that it is important to form a corporate culture that can lead to changes in the beliefs and behaviors of organizational members in accordance with the competitive strategy in order to successfully implement the strategies established by the company.

• Journal of Korean Institute of Industrial Engineers
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• v.31 no.2
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• pp.143-151
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• 2005

Information technology(IT) investment evaluation requires measurements from many perspectives. Except for the case of financial performance, these measurements mostly belong to the qualitative or intangible domain. The problem with IT investment evaluation lies in the fact that it is very difficult to define the qualitative properties against which to measure the performances. This paper addresses the issue of developing the set of performance indices, and defining the structural relationships between them, such that the IT investment evaluation can be done in a systematic, objective and comprehensive manner. We introduce the balanced scorecard strategy map as the backbone reference frame for the generation of performance indices and for the description of the relationships between them. Sample indices for evaluating projects from strategic perspectives are provided with a case example. A step by step follow through of the index generation process has been presented along with the case.

• Industrial Engineering and Management Systems
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• v.7 no.3
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• pp.214-227
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• 2008

Today's dynamic competitiveness requires an organization to improve its performance measurement and management. Quality Management Systems (QMS) abound, the main ones being: ISO series, Malcolm Baldridge National Quality Award (MBNQA), European Forum for Quality Management (EFQM), Six Sigma Business Scorecard and the Balanced Scorecard. Based on the literature, the IPMMM (Integrated Performance Measurement and Management Model) identified 7 key synthesized factors: leadership, strategy management and policy, customer and market, learning and growth, partnership and resources, internal processes and business results that are employed to investigate the key performance indicators of a car assembler using the Delphi methodology. In the 2 rounds of Delphi panels consisting of 20 senior management personnel, the $1^{st}$ round of 198 indicators in the IPMMM yielded 90 indicators. The $2^{nd}$ round yielded 43 performance indicators with 18 rated as critical based on the % assigned in the $1^{st}$ and $2^{nd}$ priority rating of "very important factor" and "key performance indicator" that must be ranked high on both of the priorities. The very critical indicators appeared to be: defect percentage and first time capability (tie in $1^{st}$ place) and revenue, goal setting, customer satisfaction index, on-time delivery, brand image, return on investment, Claim Occurrence Ratio, and debt being ranked from $3^{rd}$ to $10^{th}$. It can be surmised that an organization can identify and develop an appropriate set of performance indicators through the Delphi methodology and implement and manage them based on the Balanced Scorecard.

• Culinary science and hospitality research
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• v.10 no.2
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• pp.84-106
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• 2004

Measuring and evaluating the business performance plays a very important role in managing business. It is both because business performance, in any types of industry, can be evaluated and managed properly only when the measurement of its performance is estimated and because its performance can be improved through an efficient and effective management. Therefore it is essential to build up the performance evaluation system to raise management efficiency of food service industry, to reinforce competitive power of food service industry. In this study, investigated the present performance evaluation system situation of the food service industry and introduced BSC as the main conceptional framework for evaluating the performance of the food service industry. Finally, this study discussed the possible method for building a balanced scorecard to the food service industry.

• Journal of Korea Society of Industrial Information Systems
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• v.11 no.5
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• pp.1-10
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• 2006

This study constructs a causal relationship model of balance scorecard(BSC) performance in supply chain management(SCM). According to the results, the sample companies show the causal relationship of learning and growth performance, internal process performance, customer performance, and financial Performance indices in SCM. And this study implies that BSC performance indices gives, through direct causal relations among them, impact on the ultimate financial performance of firms.