• 품질경영학회지
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• 제32권3호
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• pp.81-93
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• 2004

There is no doubt that BSC(Balanced Scorecard), ABC(Activity-Based Costing System), EVA(Economic Value Added System) draw sensation in the world as the tools of Performance Evaluation System and Quality Control. They are useful tools that can help succeed in the dynamic and competitive business environment. These three tools are discussed respectably. However, it also brings doubt whether it is possible to integrate the three tools made in the similar time and which way is appropriate among the three tools according to the type and the circumstance of business. In fact, these tools are not the opposing relations but the complementary relations. Consequently, this paper explains the relations of the three methods and suggests the process of the integrated models. Besides, it provides an idea about when Performance Evaluation System and Quality Control are needed for companies under different aspects considering the circumstance used the respective methods individually.

• 유통과학연구
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• 제10권11호
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• pp.11-20
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• 2012

Purpose - This study attempts to measure the management performance of a food manufacturer using the BSC as one of the main business management techniques used to achieve the vision of a corporation. Research design, data, methodology - The measurement of business performance of a Japanese food manufacturer was conducted from four perspectives of BSC. Matsui (2005) developed the 'Cross-analysis chart'. Results - First, there were many cases where a minor wastage of raw materials was related to increasing costs. Second, the food manufacturer should try to recover the investment cost through significantly increasing the rate of the facility's operations. Third, reducing personnel expenses could be an important issue in labor-intensive manufacturing. Fourth, customer management was very important in the food manufacturing business. Finally, the food manufacturer should actively consider proposals influencing the food culture to secure high profits in the future. Conclusions - There were many limitations in applying these results to Korean food manufacturers, as this study applied to and analyzed the results in the context of the Japanese food manufacturer.

• 산업경영시스템학회지
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• 제34권2호
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• pp.85-91
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• 2011

The objective of this research is to analyze the effects of quality management system constructed by ISO 9001 certificates through BSC perspectives. Evaluation of quality management system based on BSC framework can consider short-term financial performance as well as nonfinancial performance characteristics, which will derive future financial results. This results show that QMS has an indirect effect on business performance through quality performance and customer satisfaction, which are internal business process and customer perspective, rather than have direct effects on financial performance. Finally we suggest implications of this study and future research direction.

• Industrial Engineering and Management Systems
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• 제13권1호
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• pp.67-86
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• 2014

The number of students graduating from accredited programs has been increasing annually since the first students graduated from accredited engineering programs in Korean universities in 2004. In this paper, we evaluate the effect of engineering education accreditation by the Accreditation Board for Engineering Education of Korea (ABEEK). We developed performance evaluation indices based on the balanced scorecard concept and applied the proposed indicators to graduates, faculty, and industry employers to see if there are significant differences between accredited and non-accredited groups. Overall, regardless of survey object, engineering education accreditation was perceived to contribute to the elevation of engineering and science and the level of national growth. However, the differences between accredited and non-accredited groups for some key performance indicators were statistically insignificant. The results of this paper are expected to provide crucial feedback information for the improvement of engineering education accreditation in Korea.

• 한국경영과학회:학술대회논문집
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• 한국경영과학회 2001년도 추계학술대회 논문집
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• pp.39-42
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• 2001

에너지 산업 환경의 변화와 정부의 공기업 평가에 대한 대응책으로 시도된 대한석탄공사(KoCoal)의 균형성과관리(Balanced Scorecard, BSC) 프로젝트는 공기업의 가치제고와 조직원들에 대한 성과 평가의 신뢰성을 제고하기 위한 노력의 일환으로 추진되었다. 본 연구에서는 대한석탄 공사가 새로운 비전과 전략으로부터 균형 잡힌 성과 영역을 판별하고 각 성과영역의 주요성공요인(CSFs) 및 주요 성과지표(KPIs)를 개발하여 연계하는 과정을 제시하고, 균형성과관리 시스템을 조직구성원의 성과 평가와 연결하는 방법을 제안한다. 또한 대한석탄공사의 균형성과관리시스템의 기대효과를 제시하고 시행상의 문제점 및 개선방안을 모색한다.

• 한국경영과학회지
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• 제27권2호
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• pp.123-152
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• 2002

This study establishes key success Predictors of internet venture enterprises in Korea. The five factors are derived from the relevant literature and clarified the concept of entrepreneurship, industrial level, enterprise strategy, organizational capability, and resource procurement by distinguishing between its components and determinants. Organizational performance indicators were derived from the previous studies classifying by financial performance indicator and non-financial performance indicator using by recent evaluation method as BSC (Balanced Scorecard). We then examine the impact of critical success factors on the internet venture performance. Hypotheses on five factors of internet venture were tested for 103 organizations. Results indicate that critical success factors may serve as key predictors. Organizational strategy and resource capability was found to be positively influenced on both financial performance indicator and non-financial performance indicator while entrepreneurship, industrial level and organizational capability positively affected only non-financial performance indicator.

• 대한토목학회논문집
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• 제29권6D호
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• pp.745-752
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• 2009

사회기반시설의 유지관리는 시설물관리(Facility Management)에서 자산관리(Asset Management)로 발전되고 있다. 자산관리를 통하여 인프라의 노후화를 예측하고 사전적 대응을 통하여 고장/붕괴를 방지하고 궁극적으로 유지관리 예산을 절감 할 수 있다. 인프라 자산관리는 엔지니어링 기술뿐 아니라 새로운 패러다임을 수행하기 위한 조직의 변화가 수반되어야 한다. 본 논문에서는 인프라 자산관리 수행에 있어서 시설물관리 주체가 자산관리를 습득하고 수행하기 위해서 추구해야 할 목표들을 핵심성공요인과 주요평가지표로 분류하여 제안하고 있다. 새로운 업무체계를 위한 조직의 재편은 명확한 변화의 비전과 목표, 그리고 변화 전략이 필요한데 본 논문에서는 기업의 입체적 성과 평가로 넓게 사용되고 있는 균형성과지표(Balanced Scorecard)를 이용하여 조직 발전의 지표로 사용하고자 한다. 성과지표는 폭넓은 자료 분석과 수차례의 전문가 워크샵을 통하여 개발되어 법제도 등의 환경이 갖추어지면 조직에 따른 약간의 사용자화를 통하여 적용이 가능할 것이다. 본 연구는 균형성과지표(BSC) 폭넓은 선행연구 분석 및 국내외 현황 분석을 통하여 신뢰가능 한 균형성과지표(BSC)의 개발과정을 보여주고 있다.

• 국제학술발표논문집
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• The 1th International Conference on Construction Engineering and Project Management
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• pp.397-402
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• 2005

Professional Construction Management (PCM) services have become more and more popular in Taiwan in the past decade. However, disputes between PCM consultant and the client on the performance of PCM services are also increasing. The evaluation of PCM performance is a tough task due to the lack of "physical product", such as the drawings finished by the architect. This paper is intended to propose a PCM performance evaluation system (PPES) based on Balanced Scorecard (BSC). A case study of PCM consultancy for a real world design/build project is conducted to demonstrate the applicability of the proposed BSC framework

• 품질경영학회지
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• 제42권3호
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• pp.425-444
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• 2014

Purpose: This study aims to overcome the problem of private education market environment which is polarized into commercialized large private education institutions and small and medium sized private education institutions in a poor business environment, and develop systematic performance measurement model applicable for small and medium sized private education institutions. Methods: To develop the BSC which measures financial and non-financial indicator in a balanced manner and introduce the BSC into private education institutions that contain conflicting goals "EDUCATION" and "PROFIT". In particular, Utilizing the methodology of AHP, the priority of strategies and execution assignments are derived. Results: BSC model was developed and introduced by cooperating with executives of the private education institution. Moreover, the study permits to achieve the strategy, enterprise-wide vision and mission by deriving strategy map and applying it to the private education institution. To measure the performance of BSC model instruction, KPI corresponding to the strategic objectives of each perspective was derived. Conclusion: BSC model generally introduces to large-sized companies and public institutions. In this study, BSC model is developed by focusing on small and medium sized private institution. Furthermore, this study is more than simple model development, it makes a connection with achievement of strategic objectives, enterprise-wide vision and mission through strategy map and strategy execution method. Through the developed BSC model and strategy execution method, utilization plan in practice and customized model for private education institutions coexisting profit and non-profit objectives were developed, and academic implications were presented.

• 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.