• Title/Summary/Keyword: Balanced scorecard

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BSC Based Measurement of Satisfaction Degree For Based BIM Construction Projets (BSC를 기반으로 한 BIM프로젝트의 만족도 측정에 관한 연구)

  • Song, Mi-Rim;Yoon, Su-Won;Chin, Sang-Yoon
    • Korean Journal of Construction Engineering and Management
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    • v.12 no.4
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    • pp.117-129
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    • 2011
  • Building Information Modeling technology (BIM) is one of the most effective solutions to deal with the trend that buildings are getting more and more complicated, large-scaled, and multiple-purposed. BIM in the construction industry is increasingly adopted since the Korea Public Procurement Service announced that BIM would be obligated in a construction project whose total cost is over 50 billion won from 2012. This fact has boosted BIM related research projects as well. However, the majority of the studies have been focusing on the solutions with technological points of view and there has been lack of research on how much degree project stakeholders are satisfied with the BIM adoption in their projects. Therefore, the objective of this study is to investigate the current status and satisfaction degree of stakeholders in a synthesized point of view in BIM-based projects in order to identify critical factors and weak points in the BIM adoption process. The results of this study would greatly help to improve the strategies and processes in BIM-based projects as well as to increase the satisfaction degree of BIM utilization in a project.

The Empirical Study on Interrelationship between Strategy, MCS, Corporate's Performance and Role of Controller (전략, 경영통제시스템, 기업성과와 관리회계담당자 역할의 관계에 대한 연구)

  • Son, Woo-Jin
    • Journal of the Korea Convergence Society
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    • v.6 no.5
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    • pp.303-314
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    • 2015
  • In This paper we study the interrelationship between firm's strategies, MCS (Management Control System), and financial and non-financial performance. And also the objective of this study is to advance the understanding of mediating effect of management accountant on these relationships. This is a suggestion on the study of contemporary settings as little contingency work was carried out on balanced scorecard, target costing, life cycle costing, which come under the broad array of non-financial performance indicators. The result of this study finds that the higher the unpredictability of the business, the more necessary it is to secure a controller within the business. This strongly implies that the controllers must be the main subject of continued growth as they perform an active role within the overall management control process of performance indicator development, performance measurement, feedback, and reward, starting from the very beginning stages of the strategy development within the business.

Analysis of Relative Importance of Key Performance Indicators for Center for Child-Care Foodservice Management through Analytic Hierarchy Process (AHP) (계층적 분석법(AHP)을 이용한 어린이급식관리지원센터 핵심성과지표(KPI)의 상대적 중요도 분석)

  • Jeong, Yun-Hui;Chae, In-Sook;Yang, Il-Sun;Kim, Hye-Young;Lee, Hae-Young
    • Korean Journal of Community Nutrition
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    • v.18 no.2
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    • pp.154-164
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    • 2013
  • The objectives of this study were to assign reasonability to importance of weight selection issue in key performance indicator for performance evaluation of Centers for Child-care Foodservice Management (CCFSM) developed by using Balanced Scorecard (BSC), to draw key performance indicator (KPI) by perspective and to analyze differences in recognition on importance. From September 25 to October 9, 2012, we conducted a questionnaire-based study via e-mail, targeting chiefs and team leaders of nationwide 21 CCFSMs (43 persons), officials of local governments where CCFSM was established (21 persons), officials of Korea Food and Drug Administration (2 persons) and foodservice management experts (27 persons) in order to estimate the relative importance on 4 perspectives and 14 KPIs and analyzed its results by using 61 collected data. The results showed that relative importance of perspectives was estimated in order of importance as follows: business performance (0.3519), customer (0.3393), resource (0.1557), learning and growth (0.1531). Relative importance of KPIs was in order of importance as follows: Evaluation of sanitary management level in child-care foodservice facilities (0.1327), Level of customer recognition and behavior improvement (0.1153), performances of round visiting inspection on foodservice, sanitary, safety management, and foodservice consulting (0.0913). Our results showed that the recognition differences exist on the relative importance of perspectives and KPIs between officials of CCFSM, KFDA, local government and foodservice management experts. These observations will form the basis for developing evaluation systems, and it is considered that performance indicators developed on this basis will suggest direction of operation which CCFSM will have to perform.

The Development of Performance Indicators for the Institution of Information Transfer Based on BSC and the Analysis of Their Importance (BSC를 이용한 학술정보 유통기관의 성과지표 개발 및 중요도 분석)

  • Kwak, Seung-Jin;Choi, Jae-Hwang;Kim, Hwan-Min
    • Journal of the Korean Society for Library and Information Science
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    • v.41 no.4
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    • pp.273-294
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    • 2007
  • The purpose of this study is to focus on developing the performance indicators for the distribution of scholarly information based on BSC and to analyze the importance of the performance indicators against the specialists. From the case studies on performance indicators both at home and abroad four viewpoints(information resource, information service, user, and economy) were derived. In addition. the core success factors(CSF) and key performance indicators(KPI) were extracted from the viewpoints. Four viewpoints are composed of 12 CSF items and 31 KPI items. In order to analyze the weight of the performance indicators. questions were thrown to the specialists in universities and research institutes. For the method of analysis, analytic hierarchy process(AHP) was adopted. As a result, the analysis showed that the user viewpoint, information service viewpoint, information resource viewpoint and economic viewpoint are in the order of their importance.

Development of Performance Analysis System for Construction Projects Using Data Warehousing Technology (데이터 웨어하우스 기술을 활용한 건설프로젝트 성과분석 시스템 개발)

  • Yu Jung-Ho;Song Sang-Hoon;You Won-Hee;Lee Hyun-Soo
    • Korean Journal of Construction Engineering and Management
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    • v.6 no.1 s.23
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    • pp.89-98
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    • 2005
  • Recently the construction industry in Korea is facing problems such as low productivity, contraction of the domestic construction market, growing competition, and so on. To enhance the competitiveness continuously through efficiency in this business environments, construction companies need to make efforts to measure and accumulate performance data based on the strategic factors. When analysing performance of construction projects, the unique characteristics of each project should be considered properly, by which the managers can identify current status of project in various perspectives. This study proposes the performance analysis system using the concepts of balanced scorecard and data warehouse technology. The suggested system provides the management with the flexibility in analyzing performance data by applying the pre-defined key performance indicators and the function of multi-dimensional analysis.

An Analysis on the Expected Performance of Constructing and Operating the Integrated Computing Environment in case of Culture Informatization (문화정보화 부문의 통합전산환경 구축.운영의 기대 성과분석)

  • Jung, Hae-Yong;Kim, Sang-Hoon
    • Journal of the Korea Society of Computer and Information
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    • v.11 no.1 s.39
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    • pp.203-222
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    • 2006
  • This study proposes the methodology of analyzing the expected performance of the Integrated Computing Environment(ICE) on the assumption that the ICE of the agencies and the affiliated organizations under Ministry of Culture and Tourism is constructed and operated. The main objectives of the study are as follows : 1) deriving the performance criteria divided into the operational expected value and the strategic expected value of constructing and operating the ICE for Culture and Tourism informatization, 2) proposing the ways of extracting the detailed criteria for four performance areas(the degree of jnformatization efficiency, the degree of public service, the innovation and development of IS organization, the culture and tourism value creation) to evaluate the operational expected value based on the BSC(Balanced Scorecard) Perspective by using the CSF(Critical Success Factors) methodology, and 3) developing the detailed performance criteria and measures for the economic evaluation of the informatization efficiency from the TCO(Total Cost of Ownership) perspective and suggesting the practical evaluation method by applying them to the case of Culture and Tourism informatization.

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Development of Management Performance Index Building BSC System for Hotels (BSC 시스템 구축을 위한 호텔기업의 성과지표 개발)

  • Chung, Tae-Woong
    • The Journal of the Korea Contents Association
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    • v.8 no.9
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    • pp.234-241
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    • 2008
  • The feature of the hotel business as a labor intensive industry and its heavy dependence on man power is relatively bigger than other industries. the important factors influencing the customer`s decision making are tangible facilities and intangible service qualities. however, the changes in economic situation are also seriously influencing them. So hotels are started to find other IT(information technology) systems. BSC which has been recognized as one of barometers to establish management performance is one of them. The purpose of this study was to develop KPI(key performance indicator) by using the BSC(Balanced Scorecard) for evaluating hotel management performance. This thesis presents customer performance, inner process performance, learning and growing performance as non-financial factors and tries to examine the cause and effect in the hotel industry. Hotels have to know nonfinancial performance which has positively relate to financial performance. To introduce BSC system is not to lead increasing income and bettermenting service quality, satisfacting customer needa for hotels, But to lead developing value enhancement to hotel enterprises and present process.

BSC Analysis of Performance Measurement Systems of Government S&T Research Institutes (BSC 관점을 활용한 출연연구기관 평가제도의 수용성 연구)

  • Kim Byung-Tae;Nam Young-Ho
    • Journal of Korea Technology Innovation Society
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    • v.8 no.3
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    • pp.1087-1116
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    • 2005
  • This research examines performance evaluatees' opinions regarding the institutional performance evaluation systems of Government S&T Research Institutes (GRI). Research methodology is as follows: first, four perspectives of Kaplan & Norton (1992) Balanced Scorecard Model are revised into six perspectives suitable to GRI's characteristics. Second, experts classify current performance evaluation measures into the six perspectives. This enables different evaluation systems of three GRI evaluation groups to be compared under the same evaluation measures. Third, GRI's evaluatees are asked to allocate ideal weights on the performance measures. The evaluatees' weights are compared with the weights of current performance measures, and the characteristics of evaluatees' opinions about current performance evaluation systems are analyzed. Results are as follows; first, six perspectives for Korean GRIs are financial, long-term outcome, short-term outcome, strategic direction, project management, human resources perspectives. second, GRI evaluation systems put the most weights on the long- and short-term outcome perspectives and the least weights on the financial perspective. This result complies with theoretical model: in performance evaluation of GRIs, the customer perspective is the most important one while the financial perspective is the least important one. Third, evaluatees think that the long-term outcome perspective of the Basic-technology GRI group and the short-term outcome perspective of the Applied-technology GRI Group needs more weight. Fourth, it is found that the current systems have more weights on the project management and strategic direction perspectives than evaluatees think. The possible explanation of this result would be that since the measures of these perspectives are relatively easier to set up than those of other perspectives, the current systems contains larger number of measures and, accordingly more weights.

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Determinants of Relative Weights on Financial and Non-Financial Performance Measures in the Food service Industry (외식산업의 BSC 구축에 대한 연구 - 국내 패밀리 레스토랑의 성과측정항목의 가중치 개발을 중심으로 -)

  • Oh, Yon-Serk;Jung, Soon-Yeo
    • Proceedings of the Culinary Society of Korean Academy Conference
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    • 2006.08a
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    • pp.21-44
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    • 2006
  • Measuring and evaluating the business performance plays a very important role in managing business. It is 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 the foodservice industry, to reinforce competitive power of the food service industry. This study tried to propose a novel point of prospective and method in which the performance evaluation in any family restaurant should be illuminated and be performed. In this study, BSC provided the main conceptional framework for evaluating the performance of a family restaurant, and evaluation items of BSC four prospectives - financial, customers, internal business process, and learning and growth-were adjusted so as to be fitted into the business field. Furthermore, this study verified the validity of the proposed performance evaluation method through specific case analyses and used AHP to quantify its validity objectively. Finally, this study found the fact that non-financial prospectives, compared to financial prospectives, should be more importantly considered as the performance evaluation index of the family restaurants. Especially, the study showed that the proportion of performance evaluation indexes related to Customers prospective and Learning and Growth prospective revealed very highly, therefore variables such as customer satisfaction index, per employee productivity, education and training, customer response rate, employee satisfaction index should be emphasized as key factors at the process of selecting indexes and measuring their performance evaluation of the food service industry.

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Analysis of Quantified Characteristics of the Performance Indicators for Construction Companies (건설기업 성과지표의 정량적인 특성 분석)

  • Yu, Il-Han;Jung, Young-Soo;Chin, Sang-Yoon;Kim, Kyung-Rai
    • Korean Journal of Construction Engineering and Management
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    • v.7 no.4 s.32
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    • pp.154-163
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    • 2006
  • Recently, the demand for performance evaluation and management at the industrial or corporate level has been increasing. From this perspective, this study has developed indicators to measure and compare construction company performances and we have analyzed various characteristics of those indicators. Throughout our thorough qualitative and quantitative analysis we first identified a set of indicators for performance measurement. These indicators have been shown to meet the requirements of validity, measurability, and comparability. Second, we calculated the performance index of construction companies by applying weightings of the performance categories. Then we performed correlation and regression analyses using the calculated performance index and identified the basic cause-and-effect relationships, as well as the statistical characteristics of the performance index. Drawing on the results of the analytical processes identified in this work, we discuss future research to be conducted.