• 제목/요약/키워드: Balanced scorecard

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종합경쟁력 평가모형의 개발 및 측정에 관한 연구: 한국 제조업부문을 중심으로 (An Empirical Analysis of Comprehensive Competitiveness Evaluation Model on the Korean Manufacturing Sector)

  • 임양택;임채숙
    • 기술혁신연구
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    • 제12권1호
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    • pp.67-114
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    • 2004
  • This study attempts to integrate causal model with competitiveness evaluation model, both of which have developed independently of each other, in connection with many studies on PMES (performance measurement and evaluation system) including the BSC (balanced scorecard) of Kaplan and Norton (1992, 1996). For this attempt, this study is composed of four analyses : First, this study develops a structural model for evaluating and diagnosing corporate ‘comprehensive’ competitiveness including quality competitiveness, derive CCI (comprehensive competitiveness index) and QCI (quality competitiveness index) ; Second, this study analyzes the determinants of quality competitiveness, the impacts of quality competitiveness, on product design and product reliability, and the impacts of product design and product reliability on quality competitiveness in the comprehensive competitiveness evaluation model of this study. Third, this study empirically identifies the positioning of product design in the quality competitiveness evaluation model of this study and the functional relationship between product design and other functions : product development, manufacturing, marketing, and marketing, and sales in the same comprehensive competitiveness evaluation model, estimate the determinants of product design and its impacts, thereby providing some empirical findings for the foundation of design management theory, and Fourth, this study identifies the positioning of product reliability in the same quality competitiveness evaluation model, estimate the reliability function and the functional relationship between product reliability and other dimensions of product quality, and tests the hypotheses on the causality of product reliability.

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BSC 기반 공공도서관 성과지표 모형 개발에 관한 연구 (A Study on Developing BSC-based Public Library Performance Indicator Model)

  • 김정택
    • 한국도서관정보학회지
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    • 제40권1호
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    • pp.47-71
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    • 2009
  • 공공도서관의 사명은 정보이용, 문화활동, 평생교육 등과 관련된 지역주민의 요구를 충족시키고 보다 편리하고 평등한 접근을 제공함으로써 지역사회 발전과 지역주민의 삶의 질을 향상시키는데 있다. 본 연구는 이러한 공공도서관의 사명을 달성하고 성과를 제고할 수 있는 성과지표 모형을 개발하고자 학습 및 성장 관점, 내부 프로세스 관점, 자원 관점, 이용자 관점의 4가지 관점 아래 12개의 주요성공요인, 36개의 핵심성과지표로 구성된 BSC 기반 공공도서관 성과지표 모형을 도출하고, 공공도서관 사서를 대상으로 도출된 성과지표 모형의 상대적 가중치를 산정하여 공공도서관의 사명달성과 성과제고에 어떠한 성과지표가 중요한지를 분석한 연구이다.

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품질개선 및 혁신활동에서 재무성과 측정모형의 개발 (Development of Financial Effect Measurement(FEM) Models for Quality Improvement and Innovation Activity)

  • 최성운
    • 대한안전경영과학회지
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    • 제17권1호
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    • pp.337-348
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    • 2015
  • This research introduces the Financial Effect Measurement (FEM) models which measures both the improvement and the innovation performance of Quality Control Circle (QCC) and activities of Six Sigma. Concepts and principle of Comprehensive Income Statement (CIS), Balanced Scorecard (BSC), Time-Driven Activity Based-Costing (TDABC) and Total Productive Maintenance (TPM) are applied in order to develop the 4 FEM models presented in this paper. First of all, FEM using CIS depicts the improvement effects of production capacity and yield using relationships between demand and supply, and line balancing efficiency between bottleneck process and non-bottleneck processes. Secondly, cause-and-effect relation of Key Performance Indicator (KPI) is used to present Critical Success Factor (CSF) effects for QC Story 15 steps of QCC and DMAIC (Define, Measure, Analyze, Improve, and Control) of Six Sigma. The next is FEM model for service management innovation activities that uses TDABC to calculate the time-driven effect for improving the indirect activities according to the cost object. Lastly, FEM model for TPM activities presents the interpretation of improvement effect model of TPM Capital Expenditure (CAPEX) and Operating Expenditure (OPEX) maintenance using profit, cash and Economic Added Value (EVA) as metrics of enterprise values. To better understand and further investigate FEMs, recent cases on National Quality Circle Contest are used to evaluate new financial effect measurement developed in this paper.

The Level of EC Utilization and its Impact on Firm Performance in SMEs

  • Jun, Byoung-Ho
    • Journal of Information Technology Applications and Management
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    • 제15권3호
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    • pp.127-152
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    • 2008
  • This study sought to explore how SMEs are utilizing EC. Drawing on existing research on IT and EC related field, this study presented the framework of EC utilization level and analyzed its affecting factors in the point of organizational perspectives; strategy and competency. The impact of EC utilization on firm performance was also examined by employing BSC. Structural equation model was applied to test the relationships among the theoretical constructs with data from 171 SMEs. The results showed that the rate of EC utilization in SMEs is growing quite rapidly. However, manufacturing related firms still remain at a lower level compared to service related firms. As for the two affecting factors of EC utilization level, it was found that the level of EC utilization appeared to be driven not by strategy but by competency. This result implicates that EC utilization in SMEs doesn't reach to strategic purpose yet, while it is dependent on firm's competency. As far as the impact of EC utilization on firm performance, the study showed that the level of EC utilization has significant relationship with all perspectives performance indicators of BSC. This study can provide the managers with current EC utilization pattern and the guidelines as to where to put the efforts in the EC utilization and how to get an effective EC utilization strategy in the future.

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지역적 off-line 산업기반과 on-line 벤처기업 성공의 연관성 (The Role of Regional Off-line Business Fundamentals in the Success of On-line Business)

  • 이준섭
    • 한국정보시스템학회지:정보시스템연구
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    • 제14권1호
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    • pp.251-275
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    • 2005
  • The advantages of implementing a virtual channel can be derived from the notion of the 'death of distance' that would result from electronic commerce. According to this view, the internet was going to make distance irrelevant, in that firms would no longer need to establish a physical presence in a geographical location in order to do business there. However, on-line firms selling physical products could take advantages of presence in the related off-line(brick and mortar) industrial area. This paper developed a conceptual framework that highlights the various types of synergies by location on-line businesses in the related off-line industrial area. Using data from 96 on-line ventures selling physical products, factor analysis was used to figuring out six synergies including improved customer trust, value-added service, cost savings, personnel and organizational efficiency, sharing products and customer information, relationship with suppliers, and relationship with local government. The six empirically derived critical synergy factors were then used to examine how they improve performance of the on-line ventures measured by Balanced Scorecard(BSC). According to lthe results, we concluded that the on-line firms selling physical products can take advantages of presence in the related off-line industrial area.

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BSC에 기반한 SCM 성과간의 인과관계 분석 (The analysis of causal relationship of SCM performance based on BSC framework)

  • 김미애;서창교
    • 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.

네트워크 기업의 협업 성과관리 모형에 관한 연구 (A Collaboration-based, Performance-Management Model for Networked Enterprises)

  • 김덕현
    • 정보화정책
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    • 제17권1호
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    • pp.120-135
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    • 2010
  • 국내외를 막론하고 개별기업 간 경쟁은 이제 네트워크 기업(NE: Networked Enterprise) 간 경쟁으로 전환되고 있다. NE의 핵심 가치는 참여자 간의 협업을 통해 네트워크 전체의 성과를 높이는 데 있다. 그러나, 협업 자체의 의미와 속성이 명확히 정의되지 않은 상태에서 NE 내에서 수행되는 협업의 성과를 평가해서 효과적으로 활용하는 것은 매우 어려운 일이다. 본 논문은 NE의 협업을 측정해서 전략적으로 관리하기 위한 성과평가 모형을 제안하기 위한 것이다. 제안 모형 자체는 균형성과표(BSC)와 EU의 품질경영 평가모형인 EFQM을 결합한 것이지만, 협업에 대한 포괄적 프레임워크에 기반을 두고 성과관리를 전략관리에 연계시킨 일종의 거시모형이라는 점에서 기존 연구들과 차이가 있다. 제안 모형은 추후 실증연구가 필요한 상태이며 우선 국내 몇 개의 NE에 대한 사례연구를 통해 제안 모형의 유효성을 확인하고 이론적, 실무적 시사점을 도출하였다.

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공조직에서의 BSC의 효과적인 운영 (An effective operation of Balanced Scorecard(BSC) in Public Organizations)

  • 김진환
    • 경영과정보연구
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    • 제27권
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    • pp.71-99
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    • 2008
  • This study investigates the relationships between three BSC communication attributes(support of organizational culture, message valid, and knowledge sharing) and organizational learning and how that translates into relationship organizational performance in public organization. In this paper, first, past studies on BSC communication and organizational learning that identify the attributes of effective communication and organizational learning in organizational performance are reviewed. Second, a research model, key variables, and three hypotheses tested by PLS(partial least squares) are presented. The data was collected from BSC champions and managers of 53 public organizations in Korea. The results indicate, first, BSC communication (except for support of organizational culture) have not significant related to organizational performance. Therefore, H1 was not supported. Second, the structural path coefficient between support of organizational culture and message valid and organizational learning are statistically significant and in the hypothesized direction. But the knowledge sharing has not significant relationship with organizational learning. Therefore, H2 was partially supported. Third, organizational learning was significantly positively related to organizational performance. H3 was supported. Finally, organizational learning play a significantly positive role in mediating the relationship between BSC communication and organizational performance. The theoretical contributions, limitations, as well as future research directions are discussed at the end of the paper.

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인터넷 벤처비즈니스 평가체계에 관한 연구 (A Study on the Performance Evaluation System of Internet venture Business)

  • 이명호;이우형;손성혁
    • 한국경영과학회지
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    • 제26권3호
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    • pp.21-37
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    • 2001
  • Riding on the wave of the information technology revolution, a slow of internet venture businesses (IVB) came into being. Hence, one of the recent developments in Korean capital market has been the proliferation of IVB, which is in accordance with the worldwide trend of ‘new economy’. Although the fair valuation is crucial for the nourishment of IVB, it is difficult to apply traditional valuation methods to these firms without reservation. It is due to the facts that most venture firms have little records of performance, grow unprecedently fast, and have highly uncertain future. The main purpose of this study is to suggest performance evaluation system of IVB and to develop KPE (Key Performance Indicators). Our empirical study is based upon Kaplan & Norton’s Balance Scorecard (BSC) approach. Specifically, our research has been conducted by the following two subsequent procedures: Firstly, seven internet venture firms have been selected and their executives have been interviewed by FGI(Focus Group Interview) method. Based upon these results, performance indicators have been developed. Secondly, by using the above mentioned BSC items (i.e., financial perspective, customer perspective, internal perspective and innovation & learning perspective), questionnaires have been constructed and sent to IVB through e-mail as well as over the Fax. Among the collected 110 samples, reliable 106 samples have been used to build BSC model and to draw our conclusion. In the future study, it would be much better to consider the role of strategy in IVB and the causal relationship among Key Performance Indicators of BSC.

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정보시스템 투자의 성과격차 유발요인에 관한 실증연구 (An Empirical Study of Factors Affecting the Value Gap in IS Investment)

  • 박기호;조남재
    • 경영과학
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    • 제21권2호
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    • pp.145-165
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    • 2004
  • Frequently. lots of organizations have experienced the value discrepancy between the expected value and the realized value from IS (information systems) investments. Being positive or negative the difference is. however, the existence of discrepancy itself is an evidence of less-than-sound management and measurement of IS projects. Analyzing the factors that cause such discrepancy has become an issue of scrutiny both in academia and in practice. We model which factors. as predictors, will affect the value discrepancy, as dependent variables. in IS investment. This research will establish and examine the research model. the validity of category classification of value discrepancy factors and the perceptual level of IS value discrepancy by survey research. As a result of the survey research. the strategic alignment. the proper system design for staffs. the project planning capability. and interdepartmental task cooperation are perceived as the factors that significantly affect the value discrepancy. And known as IS success factors such as the managerial support, the change management, the standardized process. and the competitive investment are not significant factors. The research findings will provide and emphasize useful implications which factors should be deliberately investigated in IS investment both for practices considering IS deployment and for academia.