• Title/Summary/Keyword: Balanced scorecard(BSC)

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Study of the Method for Building up BSC in the Foodservice Industry Based on the Performance Evaluation (외식기업의 성과 평가에서의 BSC 도입 방법론 검토)

  • 오윤석
    • 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.

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A Study on the Methodology to evaluate the Performance of Knowledge Management using Balanced Scorecard (BSC를 이용한 지식경영 성과측정 방법에 관한 고찰)

  • 노규성;윤재희
    • Proceedings of the Korea Database Society Conference
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    • 1999.10a
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    • pp.289-298
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    • 1999
  • 최근 조직에 지식경영을 도입해야 할 필요성이 강조되고, 이를 도입하고자 관심을 갖고, 도입 중에 있는 조직들이 점차 증가하고 있다. 그러나 지식경영의 도입은 지속적인 구축과정을 필요로 한다. 또한 이러한 지식경영을 도입하였을 때 과연 조직은 어떠한 성과를 얻을 수 있을까라는 점에 많은 질문을 갖게 된다. 따라서 지식경영을 도입함으로써 조직이 어떻게 변화하며, 궁극적으로 조직의 성과를 어떻게 측정해야 할 것인가는 중요한 사항이다. 이에 본 연구에서는 최근 그 유용성이 강조되는 BSC 관점에서 점진적 지식경영 방법론에 토대를 둔 파일럿 영역단위의 접근에 기반한 산업별 조직의 가치활동의 가중치를 평가해 봄으로써 효과적인 지식경영의 성과측정 방법에 대한 지침 모델을 고찰해 보았다.

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A Study on the Development of Green-tourism Performance Indicators by Using BSC on Rural Village (BSC에 의한 농촌마을 그린투어리즘 성과지표 개발에 관한 연구)

  • Um, Dae-Ho;Kim, Dae-Sik;Kim, Tai-Cheol;Kim, Eun-Soon
    • Journal of Korean Society of Rural Planning
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    • v.12 no.3 s.32
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    • pp.43-55
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    • 2006
  • Recently, increases of leisure activities and 5-day workweek system enforce government employ rural tourism policy and projects. Operating projects are Green Rural Experience Village, Rural Tradition Theme Village, etc. In this study under investigation of Green Rural Experience Village site, Green-Tourism performance indicators were developed. Green-Tourism performance indicators of rural village were developed by BSC(balanced scorecard) and AHP(Analytic hierarchy process). Four perspective of BSC are divided into financial perspective, customer, internal-business process, and teaming and growth perspectives. To develop green-tourism performance indicators of rural village, low perspectives of BSC are converted into investment effect, visitor, internal process, and village inhabitants perspectives. By these perspectives, green-tourism performance indicators of rural village were developed. Weighting values on importance were calculated by AHP. Performance indicators developed in this study applied in 12 villages. With the result, generally well-known villages gained high score, and in accord with survey content.

The Development of Performance Evaluation Measures for Logistics Information Systems on the Basis of BSC (균형성과표(BSC)를 이용한 물류정보시스템 성과평가지표 개발)

  • Kang, Hee-Suk;Kim, Sang-Hoon
    • Journal of Information Technology Services
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    • v.12 no.3
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    • pp.273-287
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    • 2013
  • The objective of this study is to empirically develop performance evaluation measures for LIS (logistics information systems) based upon BSC (balanced scorecard) model and determine the relative importance among four perspectives of BSC using AHP (analytic hierarchy process) methodology. Above all, forty nine probable measures for evaluating LIS performance were identified through reviewing the previous research related with SCM (supply chain management), logistics management, and information systems evaluation. And then, these probable measures were examined by means of coincidence analyses using three mutually exclusive criteria(validity of content, ease of measurement and reliability of measurement). Data for conducting the coincidence analyses were collected from LIS users and LIS development personnel. As the results of the coincidence analyses, it was found that 31 ones among 49 probable performance evaluation measures theoretically derived could be qualified for LIS performance evaluation. And AHP analysis showed that the weight of each perspective was respectively as follows : 46.8% for financial perspective, 31.3% for customer perspective, 14.8% for internal business process perspective, and 7.1% for learning and growth perspective. The academic contribution of this study is that performance evaluation measures for LIS could be systematically and empirically developed on the basis of BSC. Also, the results of this study are expected to be used as a practice guideline of evaluating and improving LIS.

Pre-Evaluation for Successful BSC Introduction on the J University (J대학의 BSC 성공적 도입을 위한 사전 평가)

  • Oh, Sang-Young;Park, Sang-Seok
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.8 no.5
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    • pp.1251-1258
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    • 2007
  • Recently, the needs fur management innovation of universities are growing. Therefore, introduction of Balanced Scorecard(BSC) for measuring performance has been considered as a way of management innovation. However, the introduction of BSC does not always become successful, and sometimes act as an obstacle to innovative activities. This study was designed to conduct pre-evaluation for J University well in advance of its BSC introduction to solve problems with the introduction and prove the importance of pre-evaluation to make BSC introduction a success. Methodologically, the study explored key factors of successful introduction of BSC by examining previous studies, and conducted a comparative analysis of such key factors, focusing on J University. To evaluate factor-specific results in a more practical way, weighted value analysis on factors was conducted by experts so as to investigate how many factors J University can meet fur the introduction of BSC. As a result, the outcome of the pre-evaluation before J University introduces the BSC was generated, and the study aimed to suggest such empirical analysis as a method of pre-evaluation of the BSC introduction.

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A Study on the Application of System Dynamics to Overcome BSC Limitations (BSC의 한계 극복을 위한 시스템다이내믹스의 활용)

  • Jo, Hyun-Woong;Yeon, Seung-Joon;Kim, Sang-Wook
    • Korean System Dynamics Review
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    • v.8 no.1
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    • pp.211-227
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    • 2007
  • Like the saying "You can't manage what you can't measure," performance measurement is considered as one of the most important management activities for the organizations in either private or public sector. Performance measurement, however, has thus far relied too much on financial statements. Realizing the importance of a more scientific and comprehensive performance measurement, many organizations have adopted several different systems in order to objectively estimate their balanced performance results. The Balanced Scorecard (BSC) has become a popular means to measure performance. But the BSC has also received some criticisms. In this paper four limitations in the use of the BSC are discussed : BSCs focus on unidirectional causality, are unable to distinguish delays between actions and their impacts on performance, integrate insufficiently strategy with operational measures, and lead to internal biases. We propose a system dynamics approach with causal loop diagram(CLD) to develop a Dynamic BSC in order to overcome these limitations. The results suggest that developing a BSC with system dynamics is a promising approach to supplement existing BSC frameworks.

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The Impact of Key Success Factors and Implementation Typology of SCM on the Business Performance -Using the Balanced Scorecard- (공급사슬관리(SCM)의 핵심성공요인과 추진유형이 기업의 경영성과에 미치는 영향 -균형성과표(BSC)를 활용한 성과측정-)

  • Lee, Jae-Sik
    • Management & Information Systems Review
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    • v.28 no.1
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    • pp.45-69
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    • 2009
  • Today, SCM is used as a important tool of management innovation for enterprise's survival and development. BSC forces managers to focus on balanced measures of business performance that are most critical. The purpose of this study is to find out the determinants of SCM adoption through the analysis which examine the relationship among the key success factors, and business performance using the BSC perspective. This study also gives the suggestion for the effective SCM implementation in the korean companies. This study has been conducted using the data collected from 107 companies implementing SCM. By analyses of the questionnaires, empirical results shows that the implementation of SCM has positive effect on organizational performance with 4 perspectives of BSC. The contribution of this study is that it provides a conceptual framework and empirical evidence of the causal relationship between key success factors, and business performance with 4 perspectives of BSC concept. This study showed that more consideration are essential to obtain balanced business performance for companies with SCM adoption plan.

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The Impact on the Business Performance of CRM System -Using the Balanced Scorecard- (고객관계관리(CRM) 시스템이 경영성과에 미치는 영향 -균형성과표(BSC)를 활용한 성과측정-)

  • Lee, Jae-Sik
    • Management & Information Systems Review
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    • v.29 no.3
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    • pp.97-121
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    • 2010
  • Many enterprises introduce CRM as a new process accessible to customers. And BSC forces managers to focus on balanced measures of business performance that are most critical. The purpose of this study is to find out the determinants of CRM adoption through the analysis which examine the relationship among the key success factors, and business performance using the BSC perspective. This study also gives the suggestion for the effective CRM implementation in the korean companies. This study has been conducted using the data collected from 115 companies implementing CRM. By analyses of the questionnaires, empirical results shows that the implementation of CRM has positive effect on business performance with 4 perspectives of BSC. The contribution of this study is that it provides a conceptual framework and empirical evidence of the causal relationship between key success factors, and business performance with 4 perspectives of BSC concept. This study showed that more consideration are essential to obtain balanced business performance for companies with CRM adoption plan.

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A Study on Methodology for Strategy Development of ASP Service: A Case Study of Small Company Informatization (ASP 서비스의 전략개발방법론에 관한 연구: 기업 네트워크화 사례)

  • Hong, Jong-Yi;Lee, Yun-Mi;Suh, Eui-Ho
    • Asia pacific journal of information systems
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    • v.16 no.3
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    • pp.177-192
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    • 2006
  • Following the idea of "what you measure is what you get," this paper discusses the necessity to improve the plan and management of Application Service Provider (ASP) service based on performance evaluation. The Balanced Scorecard (BSC) has been used as a tool for suggesting the measures that can evaluate performance of a company by considering both financial and non-financial perspectives. The current BSC does not provide techniques to formally define, verify, implement and analyze the performance measures of ASP. Therefore, we developed a methodology for strategy development of ASP service by analyzing the BSC performance measures. This methodology provides a strategy for improving ASP service. The methodology proposed in this paper provide executives with core parts for achieving vision as well as the corresponding interpretation model for developing strategy. The methodology consists of the following two phases: BSC and Importance-Performance Analysis (IPA) phase. The methodology is illustrated through a case study in each phase. The case study shows practical deployment of our methodology.