• Proceedings of the Korean Operations and Management Science Society Conference
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• 2004.05a
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• pp.189-192
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• 2004

최근 국내외적으로 성과측정/ 관리(Performance Measurement/ Management)와 관련하여 BSC(Balanced Scorecard)를 도입 ${\cdot}$ 운용하거나, 도입 ${\cdot}$ 운용을 검토하고 있는 기업이나 조직의 수가 크게 증가하고 있다. 그런데 BSC는 중대한 한계를 가지고 있다. 즉 성과를 측정하는 4가지 관점, 즉 '재무적 관점', '고객 관점', '내부업무 관점', 그리고 '혁신 및 학습 관점'과 각 관점의 측정 기준들 간의 중요도 산출이 매우 중요함에도 불구하고 합리적, 체계적 산출 방법을 결하고 있어 그 효용성을 크게 감소시키고 있다. 이의 극복은 BSC의 효용성을 제고하기 위해 긴요한 바, AHP(Analytic Hierarchy Process)의 적용이 매우 유력한 해결책이 될 것으로 판단된다.

• Proceedings of the Technology Innovation Conference
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• 2006.02a
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• pp.187-204
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• 2006

According to increasing dependancy of national competitiveness on her level of science and technology, the Korean Government devote herself to expansion of technological capability in nation-wide. As a result, the numbers and sizes of national R&D programs, one of public technology policies, are abruptly increased. Recently, the government closely examines the introduction of performance-based budgeting regime as well as the accountability issue in public sector. In the fulfillment of accountability, it has considerable importance that the government executes measurement and strategic management of their performances of all the national R&D programs, how they are properly executed in conformity with respective missions and characteristics. It needs a tool for clearly measuring the programs' performances. In this study, the Balanced Scorecard (BSC) is suggested as an alternative. However, the logics of ordinary BSC cannot be directly applied to the program unit. This study reviews the basic concept and principles of BSC and discusses the necessary conditions for proper application of BSC into national R&D programs.

• Korean Management Science Review
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• v.30 no.1
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• pp.149-165
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• 2013

This study empirically investigated the changes of performance evaluation systems under the environment of supply-chain e-commerce. The objectives of e-commerce include obtaining financial profit, internal innovation through processes integration, learning with information flow, and customer satisfaction through quick response. These objectives are generally consistent with the four evaluation measures of balanced scorecard(BSC). This study, first, demonstrated that perceived environmental uncertainty(PEU) has a significant effect on the adoptions of e-commerce and BSC, and severe competition positively influences the use of e-commerce. With cluster analysis and subgroup analysis, we also showed that under the high adoption levels of e-commerce, the high utilization of BSC can improve the supply-chain performance of a firm. In addition, it was found that the use of e-commerce indirectly and significantly affects supply-chain performance through inter-organizational information flow, and the supply-chain performance of a firm leads to the improvement of organizational performance.

• Journal of Information Technology Services
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• v.5 no.1
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• pp.35-46
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• 2006

In recent years, academic scholars and practitioners have given increasing attention to the importance of strategic performance measurement systems including both financial and non-financial performance metrics. The Balanced Scorecard (BSC) is known as integrated performance management framework that helps an enterprise to translate strategic objectives into relevant performance within an organization. While the current literatures and management articles offer BSC design and implementation. there are few reports of detailed validation of using the rationalized sets of CSF (Critical Success Factors) and KPI (Key Performance Indicators) for the Korean construction industry. This paper first propose the perceived sets of CSF/KPI using current literatures and validate with a major construction company's executives and senior managers in Korea. The paper then examines whether the perceived sets of CSF/KPI have co-relationships with the firm performances. The results of the research contribute in heightening of competitiveness of the Korean construction companies in strategic and performance management.

• 한국IT서비스학회:학술대회논문집
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• 2006.11a
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• pp.271-278
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• 2006

IT 조직의 활동에 대한 성과 평가는 과거 재무적인 평가방법이 주를 이루었으나 최근에는 정보시스템 기능과 활동 주체가 다양해짐에 따라 재무적인 접근방법과 함께 새로운 평가 방법 및 기준에 대한 연구가 진행되고 있다. 특히 균형 성과표 (Balanced Scorecard: BSC) 개념을 IT 활동 평가에 적용한 IT-BSC에 대한 연구도 이루어지고 있다. 그러나 정보시스템과 기업전략과의 관계에 대한 규명이나, 다양한 IT 성과측정지표들간의 연계성을 측정하는 연구는 이루어지고 있지 않은 실정이다. 이에 본 본 연구에서는 IT 조직의 성과평가를 위한 핵심성공요인(CSF)과 핵심성과지표(KPI)를 도출하고, 도출된 지표간의 인과관계를 검증하고자 한다. 본 연구의 결과로 도출된 영역과 지표들은 각 산업영역에서 IT 조직의 성과를 측정할 때 참고하고 적용할 수 있는 효과적인 지침으로 활용될 수 있다는 데에 연구의 의미를 둘 수 있다.

• Korean System Dynamics Review
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• v.8 no.2
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• pp.209-234
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• 2007

Recently, balanced scorecard is widely used in the public sector as well as in the private sector. Balanced scorecard system of a particular hospital is a very useful tool in the sense that it shows various measures for the management including the traditional financial measures. However, since it does not show the impact of action items, managers have to analyze his potential decisions. On the other hand, a system dynamics model for the management of a hospital can be used to predict future management status. In this paper, a balanced scorecard system with a system dynamics model is developed for a small sized hospital, and the feasibility and applicability of the system have been tested. It turns out the combination of the balanced scorecard and system dynamics technique can be comprised each other. The balanced scorecard system can take advantage of the data forecasted by the system dynamics model including the implementation of action items taken today. On the other hand, the key performance indicators and action items from the balanced scorecard system provide guidelines the scope and direction of the system dynamics model. The additional efforts of developing a system dynamics model are well compensated by the additional colorful functionalities of the system. This paper also covers the future research areas for the combined system to be more effectively developed.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.6
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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.

• 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.

• 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 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.