• 제목/요약/키워드: Business Performance Measurement

검색결과 386건 처리시간 0.017초

GSCM전략과 사업성과에 관한 연구 -두리비전 사례를 중심으로- (A Study on the GSCM Strategy and Business Performance - Focus on DOOLEE VISION Case -)

  • 김창봉
    • 통상정보연구
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    • 제8권1호
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    • pp.325-336
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    • 2006
  • This paper examines the global supply chain management strategy and business performance of Doolee Vision Co. Ltd.. Based on the analysis of eighty-seven cases, the following results were found. First, it was found that just-in-time of GSCM strategy of firm have a positive influences on the business performance in transformation sector. Second, just-in-time of GSCM strategy of firm have a positive influences on the business performance in custody sector. Third, just-in-time of GSCM strategy of firm have a positive influences on the business performance in order response and support sector. Forth, just-in-time of GSCM strategy of firm have a positive influences on the business performance in customs sector. Fifth, just-in-time of GSCM strategy of firm have a positive influences on the business performance in customer service sector. However, several limitations, such as measurement for intra-industry homogeneity, measurement for flexibility of global supply chain management strategy, and measurement for business performance of global supply chain management, that make the preceding conclusions be considered preliminary.

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BALANCED SCORECARD PERFORMANCE MEASUREMENT AND CONTRACTOR SELECTION USING A WEB-BASED SYSTEM

  • J. Johnson;V. Peansupap;S. Jayasena
    • 국제학술발표논문집
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    • The 2th International Conference on Construction Engineering and Project Management
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    • pp.259-268
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    • 2007
  • In a very competitive construction business environment there is a need to measure and manage business performance across a wider spectrum of business success criteria. The Balanced Scorecard (BSC) and Triple Bottom Line (TBL) reporting concepts are emerging as champions in the race for sustainable business success. The construction business organisations are often judged based on their financial performance as well as wider performance. This paper aims at developing a universally accepted tool for assessing contractors' wider business performance in the construction industry. A prototype of web-based business performance measurement system has been developed to help contractors assess their own performance aimed at uplifting their performance. The consultants/clients can also use the tool to measure contractors' performance in a value-based contractor selection. The system was developed based on the research conducted among 63 senior construction professionals and therefore further research with the participation of a large number of managers across different countries and also an upgrade of the system will be required.

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Integrated Performance Measurement as a Strategic Management Accounting Approach: A Case of Beverage Businesses in Thailand

  • PHORNLAPHATRACHAKORN, Kornchai;PEEMANEE, Jindarat
    • The Journal of Asian Finance, Economics and Business
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    • 제7권8호
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    • pp.247-257
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    • 2020
  • This study aims to examine the effects of integrated performance measurement on firm success of beverage businesses in Thailand. Integrated performance measurement, organizational commitment, organizational citizenship behavior, and firm success are the main variables of the study. In this study, all 653 beverage businesses from Department of Business Development, Ministry of Commerce, Thailand are the samples of the study. The data collection was provided during February - April, 2016. A mail survey procedure via questionnaire was used for data collection. 163 responses were received. Of the surveys completed and returned, 159 were usable. The structural equation model (SEM) is conducted to examine the effects of integrated performance measurement on organizational commitment, organizational citizenship behavior and firm success. The results show that integrated performance measurement positively influences organizational commitment, organizational citizenship behavior and firm success. Organizational commitment positively affects both organizational citizenship behavior and firm success while organizational citizenship behavior positively impacts firm success. In summary, integrated performance measurement as a strategic management accounting approach is a key determinant of firms' business outcome. Firms need to support their resources and capabilities in developing, implementing, utilizing, and maintaining integrated performance measurement. Potential discussion, conclusion, and suggestions and directions for future research are highlighted.

식스시그마의 올바른 실행이 고객관점 성과, 품질성과 및 사업성과에 미치는 영향 (The Effects of Correct Implementation of Six Sigma Practices on Customer Focus Performance, Quality Performance and Business Performance)

  • 윤재홍
    • 경영과학
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    • 제30권1호
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    • pp.59-72
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    • 2013
  • This research has seven factors such as top management leadership, belt system operation, implementation of systematic methods, adequate project performance measurement, customer focus performance, quality performance and business performance. Those are critical to correct implementation of Six Sigma. I set seven hypotheses which represented the relationships among the seven factors, gathered questionnaires and analyzed the data. Top management leadership affected positively the adequate project performance measurement and the belt system operation, The belt system operation affected the implementation of systematic methods positively and it also affected the adequate project performance measurement. It affected positively the customer focus performance, the quality performance and the business performance, respectively.

Isomorphism, Human Resource Capability and Its Role in Performance Measurement and Accountability

  • WULANINGRUM, Puspita Dewi;AKBAR, Rusdi;SARI, Martdian Ratna
    • The Journal of Asian Finance, Economics and Business
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    • 제7권12호
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    • pp.1099-1110
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    • 2020
  • This research tests the effects of institutional pressures, the use of performance measurement systems and accountability, and moderation effects of human resource capability between institutional pressures and the use of performance measurement systems in the Local Government institutions in Indonesia. The research aims to provide empirical evidence both quantitatively and qualitatively that isomorphism institutional pressures occurred in the scope of implementation of the performance measurement system and accountability in the public sector organizations and to show the importance of human resource capability enhancement in reducing external pressure impact. In addition, it tries to develop the correlation model of institutional pressures, human resource capability, implementation of the performance measurement system, and accountability of public sector organizations. The research used mixed methods with sequential explanatory design. The data collection used surveys and interviews in 209 regency/Special Region of Yogyakarta and Central Java local governments as samples. The research result indicated that the institutionalization process of the performance measurement is influenced by institutional pressures, especially coercive and mimetic pressures. Human resource capability was unable to weaken institutional pressures effects in the performance measurement system implementation. The research also proved that the use of a performance measurement system was able to improve local government institution accountability.

FSSC 22000 식품안전 경영시스템 특성이 기업 경영성과에 미치는 영향: 조직역량의 매개효과를 중심으로 (Effects of FSSC 22000 Food Safety Management System Characteristics on Business Performance: Mediating Effects of Organizational Capabilities)

  • 공원주;유한주
    • 품질경영학회지
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    • 제51권2호
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    • pp.263-282
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    • 2023
  • Purpose: This study aimed to examine the impact of FSSC 22000 food safety management system characteristics on the business performance of food-related companies and to verify the mediating effect of organizational capabilities in the relationship between them. Methods: To achieve this, a survey was conducted among employees of food companies in Seoul and the metropolitan area that have implemented the FSSC 22000 food safety management system, and the following main results were derived. Results: First, the FSSC food safety management system factors, such as measurement/analysis and improve- ment, documentation, management responsibility, and service and product realization, were found to have a significant positive (+) impact on organizational capabilities. The relative impact was in the order of measurement/analysis and improvement, documentation, management responsibility, and service and product realization. Second, organizational capabilities were found to have a significant positive (+) impact on business performance. Third, the FSSC food safety management system factors, such as measurement/analysis and improvement, management responsibility, resource management, and documentation, were found to have a significant positive (+) impact on business performance. The relative impact was in the order of measure- ment/analysis and improvement, management responsibility, resource management, and documentation. Fourth, the factors of management responsibility, resource management, measurement/analysis and improvement, and documentation, excluding resource management factors, were found to have a positive impact on business performance through the mediation of organizational capabilities. Conclusion: The results of this study may provide important implications for the implementation and efficient operation and management of the FSSC 22000 food safety management system in enhancing the business performance of food-related companies.

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

  • Park, Chul-Ju;Jeong, Tae-Seok
    • 유통과학연구
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    • 제10권11호
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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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An Exploratory Study on the Balanced Scorecard Model of Social Enterprise

  • Lee, Yoeng-Taak;Moon, Jae-Young
    • International Journal of Quality Innovation
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    • 제9권2호
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    • pp.11-30
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    • 2008
  • The purpose of this study is to develop BSC model of social enterprise. Performance analysis tool of BSC have been brought over from the business world, designed and created from the perspectives of profit-based businesses. The BSC is a strategic performance measurement and management tool designed for the private sector acting as a communication/information and learning system, to measure 'where we are now' and 'where to aim for next'. It prescribes a plan for translating 'vision' and 'strategy' into concrete action across four perspectives at different stages, depending on the business. These perspectives are 'financial', 'customer', 'internal processes' and 'learning and growth', each of which is connected by cause-and-effect relationships that reflect the firm's strategy. Social aims of social enterprise are to accomplish desired outcomes which are to employ vulnerable people and to provide social services. The measurement factors of financial perspective are stable funding, efficiency of budgeting, stakeholders' financial supports, and trade profit. The measurement factors of customer perspective are government, social service users, employees, local communities, sup plier, social activity company, and partnership with external organizations. The measurement factors of internal process perspective are organizational culture, organizational structure/management, internal/external communication, quality of products and services, information sharing. The measurement factors of learning and growth perspective are training and development, management participation, knowledge sharing, leadership of CEO and manager, and learning culture.

정보화 수준 제고를 위한 통합평가 시스템 개발 및 적용 (Development and Implementation of an Integrated Evaluation System for Continuous Maturity of IS Performance)

  • 김인주;임춘성
    • 대한산업공학회지
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    • 제29권1호
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    • pp.100-113
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    • 2003
  • In order to improve business competency by the IS(Information Systems), every enterprise needs to evaluate the current level of IS performance and their utilization. The evaluation that measures the performance of enterprise information systems and diagnoses their effectiveness of business goals and efficiency of resources should represent the useful informations based on sustainable goal-oriented viewpoints to managers. This work develops an integrated evaluation system for continuous maturity of information systems performance, enabling enterprises to achieve their goals of information systems and related business strategies. The integrated evaluation system has been applied to performance measurement of information systems with a huge set of real data from domestic industries for three years, and proven reliable and practical.

기업의 안전경영성과가 경영성과에 미치는 영향 분석 연구 (A Study on Relationship Analysis Between Safety Performance and Business Performance)

  • 권희봉;정재수;이창호
    • 대한안전경영과학회지
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    • 제4권2호
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    • pp.33-42
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    • 2002
  • We could not find researches for relationship between safety performance and business performance in comparison with other research areas. Then in this paper we suggest the hypotheses which can systematically explain the relationship between safety performance and business performance and analyze the effects of safety performance on business performance through regression analysis. In order to develop the regression model between safety performance and business performance, the previous studies both for environmental management and for quality management had been reviewed. We obtained the result that the number of the injured persons in occupational accident and the number of lost work day because of the accident which are selected as measurement for safety performance had an effect on business performance through empirical analysis both for large 43 enterprises and for small and medium 30 enterprises. Also we had found that the control variables selectively 3had an effect on business performance. Finally, we concluded that the safety performance had an effect on business performance both for large enterprise and for small and medium enterprise.