• Title/Summary/Keyword: Balanced scorecard

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A New Method of Profit Maximization Based on the Theory of Constraints (제약이론 기반의 기업이익 최적화 방법론)

  • Moon, Je-Chang;Rim, Suk-Chul
    • IE interfaces
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    • v.14 no.4
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    • pp.356-364
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    • 2001
  • Production Improvement Method in TOC consists of five steps, but it is very difficult for most firms to implement it because it lacks the detailed methods at each step. This paper suggests some of detailed methods to implement the TOC. In the first step, computer simulation is used to identify the constraints in production lines. Subsequently, ASP, AUT, and CM calculation are defined for the second step, which are helpful to exploit the company's constraints. We also suggest the OEE method to effectively exploit the constraints of production lines in the factory. Finally the TOC/OEE procedure is suggested to optimize the investment in the fourth step. As an illustrative example, we introduce a case of a wafer manufacturer to adopt the suggested methods. The benefits of implementating the suggested methods are addressed in the framework of the balanced scorecard.

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Study on the Measurement of Management Performance based on BSC: Examining Japanese Food Manufacturers

  • Park, Chul-Ju;Jeong, Tae-Seok
    • Journal of Distribution Science
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    • v.10 no.11
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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.

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BSC 방법론을 이용한 광가입자망사업 성과분석 연구

  • Kim, Jae-Jeon;No, Hui-Ok;Park, Jae-Seong;Kim, Sang-Min;Yu, Il
    • Proceedings of the Korea Society for Industrial Systems Conference
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    • 2008.10b
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    • pp.684-690
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    • 2008
  • FTTH(Fiber to The Home), a next generation communication service, is expected to boost up the growth of the whole IT industry and to creating new businesses by enabling the convergence of the broadcasting and communication technologies. It will consequently contribute to improve the quality of our life. The purpose of this study is to evaluate the performance of EPFSD using the Balanced Scorecard(BSC) model with five perspectives which are known to have inherent relationship: regional economy, regional customer, regional process, innovation and growth in the region, and regional infrastructure. 16 critical success factors(CSFs) and 37 key performance indicators(KPIs) are developed based on the BSC model to measure the performance indicators of the EPFSD.

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Performance Assesment based Dashboards for Maintenance Management System (설비관리 업무를 위한 성과평가 기반의 대시보드 시스템 개발)

  • Kim, Kwang Man
    • Journal of the Korea Safety Management & Science
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    • v.16 no.4
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    • pp.417-426
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    • 2014
  • Plant management have a greatest influence on the corporate variety of tasks such as production, quality, environment. So, various performance indices for plant management are operating. But plant management tasks can be carried out effectively, so that all of how to organize and efficiently manage indicators is lacking real condition In this paper, improved profitability, cost savings by applying the concept for the performance assessment, plant management services, such as the key indices for performance according to the objectives of the firm. Dashboard for plant management work using me to develop a system that manage.

연구개발 평가를 위한 ANP(Analytic Network Process) 모형

  • Lee Yeong Chan;Jeong Min Yong
    • Proceedings of the Korean Operations and Management Science Society Conference
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    • 2002.05a
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    • pp.492-499
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    • 2002
  • Technology Management and R&D(Research and Development) have been one of the most difficult divisions for measurement and evaluation. In spite of these difficulties, the concern and importance of R&D has been dramatically increased. However, it is actually very difficult to manage more efficiently and effectively than any other departments of production, finance, marketing and so on. As criticizing the shortcomings of the traditional evaluation system in making decisions for corporate management which has only been focused on financial indices, so Kaplan & Norton has suggested the Balanced Scorecard (BSC) which can be managed Critical Success Factors(CSF) in accordance with corporate's strategy. The Analytic Network Process(ANP), though based on the Analytic Hierarchy Process, allows the decision makers to leap beyond the traditional hierarchy to the interdependent environment of network modeling. Basing on BSC, this study has developed the evaluation system for R&D which has used ANP transforming quantitative and qualitative indices to the quantifying scales in evaluating R&D.

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BSC와 DEA 기법을 이용한 조직 성과 비교에 대한 연구

  • 신기태;김범수;박진우
    • Proceedings of the Korean Operations and Management Science Society Conference
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    • 2002.05a
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    • pp.809-816
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    • 2002
  • 전통적 재무제표가 기업의 재무적인 성과 측정에만 초점을 맞춘다는 한계를 극복하기 위한 방법으로서 BSC(Balanced Scorecard)가 제시되었다. BSC는 KPI(Key Performance Indicator)들의 상관관계가 명확하고 논리적이라는 장점 때문에 정부 및 기업의 다양한 분야에서 적용되어왔다. 이러한 BSC는 KPI를 통해 측정된 값의 비교에 대한 고려를 하고 있지 않으므로 다수 조직의 성과를 비교하기에 어려움이 있다. 조직의 효율성을 rPfidd적으로 나타내는 여러 기법 중, 경영과학 기법을 이용한 DEA의 경우 다수의 측정 지표를 단일의 통합된 성과 측정 지표 (Aggregate Performance Measure)_로 나타낼 수 있다는 장점이 있으나, DEA에 고려되는 입력 및 출력의 개수에 제한이 있으며 다수 조직의 분석에 사용해야 한다는 단점이 있다. 본 연구에서는, 재무적인 요소와 비재무적인 요소를 포괄하여 조직간의 효율성을 비교하기 위한 벙법으로서, DEA를 이용한 효율성 평가에 조직의 성과측정 기법인 BSC가 제공하는 KPI 간의 노릴적 인과관계(cause-and-effect relationship)와 측정 지표를 이용하는 방법으로 CDB(Combined DEA and BSC methodology)를 제안한다. 이를 위하여 BSC 정보 비교 가능한 형태로 바꾸는 방법을 제시하며, 기존 DEA가 지니는 입력 및 출력 변수 개수의 증가에 따른 효율성의 구분능력의 감소와 관련된 한계를 극복할 수 있는 방법을 제시한다.

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A Study on the Assessment of Information System (공공부문 정보화사업 평가 모형에 관한 연구)

  • Jeong, Duke-Hoon;Shim, Hyeong-Seop
    • Proceedings of the Korea Information Processing Society Conference
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    • 2003.05c
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    • pp.1713-1716
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    • 2003
  • 기존의 정보화사업 평가는 정성적인 부분과 정량적인 부분으로 이루어 졌으며, 정성적인 부분은 정보시스템의 성능과 사용자 만족도 측면을 중점으로, 정량적인 부분은 비용편익(B/C)분석으로 진행되었다. 최근에 정보화사업 평가에 BSC(Balanced-Scorecard)를 활용한 평가 방안이 제시되어 이를 이용한 평가가 이루어지고 있다. 공공부분의 정보화평가는 행정업무의 효율성 능률성 효과 측면과 대민서비스 측면을 중점으로 진행되고 있다. 본 연구에서는 기존의 BSC를 활용한 정보화사업 평가를 위해 설문 대상을 내부자(업무담당자)와 외부자(일반사용자)로 구분하여, 정보화사업을 평가하고 비교하는 새로운 평가 모형을 제시하고자 한다.

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A Study on Performance Measurement Indicators of Nursing Department in a Hospital (병원 간호조직 성과관리지표 개발에 관한 연구)

  • Kang, Kyeong-Hwa;Han, Yong-Hee
    • Journal of Korean Academy of Nursing Administration
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    • v.15 no.1
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    • pp.106-115
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    • 2009
  • Purpose: The purpose of this study was to investigate the contribution score of nursing organizational level for Performance Management Indicators (PMIs) in the nursing department in a hospital. Methods: The process consisted of three stages. Stage I: The strategies based on 4 perspectives of Balanced Scorecard (BSC) were identified by BSC committee in the hospital nursing department. Stage II : PMIs according to the strategies were developed. Stage III : The contribution score according to nursing organizational level (nursing department, nursing unit, nurse) for PMIs were surveyed by questionnaire. Data was analyzed using descriptive statics and ANOVA test. Results: Eight strategies were defined according to 4 perspectives of BSC. Eighteen PMIs were determined according to the strategies. The nurse considered the contribution of nursing department most highly on the 13 among 18 PMIs. Conclusion: This study provided basic data for further study to identify the subject of responsibility on the strategic management of performance.

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A Study on the Information Technology Performance Evaluation Model (정보기술 성과 평가 모델에 관한 연구)

  • Choi, Gyun-Hyun;Nam, Ji-Young
    • Journal of Korean Society of Industrial and Systems Engineering
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    • v.28 no.3
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    • pp.121-132
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    • 2005
  • Nowadays, Information Technology(IT) has become one of the most critical managerial decision areas, because its role in the business practice tends to be more important and hence the amount of the investment in growing. Since there is no dominant and promising measure to evaluate the IT performance, the managements have difficulties on the decision process for IT investment. In this paper, we propose an IT performance evaluation model. The proposed model starts with finding the business performance evaluation areas and the corresponding KPIs, and then concentrates on the IT performance evaluation areas corresponding to the business performance evaluation areas. To extract the specific and reliable KPIs for the IT performance measure, we map the business performance evaluation areas into the corresponding IT performance evaluation areas and then combine and adjust these KPIs with the KPIs obtained from the experiential field interview. Finally, We present the complete model which has 11 business performance indices and 48 IT performance indices are completed.

A Study on the Performance of Quality Small-Group Activity (품질소집단 활동의 성과에 관한 연구)

  • Chung, Young-Bae;Kim, Yon-Soo
    • Journal of Korean Society of Industrial and Systems Engineering
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    • v.34 no.4
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    • pp.42-48
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    • 2011
  • This paper proposes performance measurement method of quality small-group activity in business. This paper collects and analyzes quality circle activities data respect to tangible and intangible effect in national quality circles competitions festival. This paper proposes QPI (quality-circle performance index) based on Balanced Scorecard for quality small-group activity in quality improvement area. QPI is to measure the performance of quality improvement activities in the business firms. QPI is able to use widely in industries to provide a performance measure of quality small-group activity. In this paper, we propose the application method of QPl.