• 한국시스템다이내믹스연구
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• 제8권2호
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• pp.209-234
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• 2007

Recently, balanced scorecard is widely used in the public sector as well as in the private sector. Balanced scorecard system of a particular hospital is a very useful tool in the sense that it shows various measures for the management including the traditional financial measures. However, since it does not show the impact of action items, managers have to analyze his potential decisions. On the other hand, a system dynamics model for the management of a hospital can be used to predict future management status. In this paper, a balanced scorecard system with a system dynamics model is developed for a small sized hospital, and the feasibility and applicability of the system have been tested. It turns out the combination of the balanced scorecard and system dynamics technique can be comprised each other. The balanced scorecard system can take advantage of the data forecasted by the system dynamics model including the implementation of action items taken today. On the other hand, the key performance indicators and action items from the balanced scorecard system provide guidelines the scope and direction of the system dynamics model. The additional efforts of developing a system dynamics model are well compensated by the additional colorful functionalities of the system. This paper also covers the future research areas for the combined system to be more effectively developed.

• Journal of Information Technology Applications and Management
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• 제16권1호
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• pp.77-96
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• 2009

The balanced scorecard has drawn attention from many researchers in various fields since its appearance in 1992. It became a norm for performance evaluation framework in many areas, such as marketing, information system evaluation, strategic planning, etc. Centered in the large companies in Korea, the balanced scorecard has been popularly used as a performance evaluation tool for human resource management. Now we Question its applicability to performance evaluation tool even in small business. This study tried to apply the balanced scorecard in developing an information system for performance evaluation in a small business. The study showed that the balanced scorecard can be nicely used in small business as a performance evaluation tool. The process of developing an information system is described in detail. The practitioners are to obtain a lot of insights in designing their human resource management systems from the study results.

• The Journal of Asian Finance, Economics and Business
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• 제9권10호
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• pp.73-83
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• 2022

On the underpinning theory of the Resource Based Theory, this research examines the impact of corporate social responsibility and green marketing strategy on business performance with the moderating role balanced scorecard. Corporate social responsibility concentrates on related to government, the environment, customers, and employees. Green marketing strategy concentrates on approaches in terms of green products, green prices, green places, and green promotion. Business performance is measured by groups of indicators financial, and non-financial. The moderating role balanced the scorecard at the financial, customer, process, learning, and growth level. Research results with survey data from 419 managers at different food enterprises in Ho Chi Minh City processed through the structural analysis method, showed that corporate social responsibility has the strongest positive impact on business performance, followed by the green marketing strategy as the second strong positive impact on the business performance and results also showed that the balanced scorecard moderating role increases the level of the strong positive impact of the above relationship. Besides, it also showed the difference in the demographic control variables. Based on the findings, some implications are drawn to help the managers of enterprises improve the moderating role balanced scorecard when implementing corporate social responsibility and green marketing strategies thereby contributing to increasing business performance.

• 디지털융복합연구
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• 제7권2호
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• pp.51-62
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• 2009

Most studies of organizational effectiveness previously done, have measured financial performance such as productivity, efficiency or subjective performance such as a commitment, satisfaction, and turnover intention of employees. However, these measurements have limitations to evaluate a organizational effectiveness in recent knowledge information era because evaluation of organizational effectiveness in knowledge-based society needs measurements in various aspects such as financial, customer, internal business process, and learning and growth. The purpose of this study is to overcome these problems and to introduce an appropriate system for evaluation of organizational effectiveness under knowledge management paradigm. In this paper, we suggest a Balanced Scorecard(BSC) as a new measurement standard of organizational effectiveness in a knowledge information era. The balanced scorecard is designed to help firms that have historically overemphasized short-term financial performance. When measuring organizational effectiveness through Balanced Scorecard(BSC) suggested by Kaplan and Norton[31], it is to present the measurement indices that can cover the limitation of the past evaluation indices of organizational effectiveness.

• The Journal of Asian Finance, Economics and Business
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• 제9권4호
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• pp.63-72
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• 2022

The study applied the non-financial dimensions of the Balanced Scorecard (customer dimension, internal processes dimension, learning, and growth dimension). It was done to evaluate performance and measure the effectiveness of these dimensions on performance evaluation at College of Science and Humanities Studies: Al Aflaj, Prince Sattam Bin Abdulaziz University. The researchers used the descriptive analytical approach to conduct the study to find the effect of these dimensions. Data was collected from the college staff and administrators; 120 questionnaires were distributed, out of which 112 were collected. The questionnaire data were analyzed using exploratory (EFA) and confirmatory factor analysis (CFA), hypotheses were tested using the structural equation modeling (SEM) through the (Spss) and (Amos) software. The study finding showed that the balanced scorecard had a positive contribution in evaluating the performance of the College of Science and Humanities Studies: Al Aflaj, Prince Sattam Bin Abdulaziz University through the dimensions of customers and internal processes, and the study finding revealed that the balanced scorecard has no contribution at performance evaluating the College of Science and Humanities Studies: Al Aflaj, Prince Sattam Bin Abdulaziz University through the dimension of learning and growth.

• 대한안전경영과학회지
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• 제19권3호
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• pp.81-87
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• 2017

Performance evaluation has been done using financial indices which are generally regarded as inappropriate for the organizations which are innovative and progressive. Thus, the Balanced Scorecard(BSC) was developed considering long term performance and invisible performance. This BSC has four perspectives of finance, customer, internal operation, and learning. Based on the BSC, a new BSC has been derived with a fifth view of environmental and social perspective, which is now called as a Sustainability BSC. In this study, we evaluated Green IT initiatives using the Sustainability BSC. The initiatives are categorized as RFID, telepresence, paperless office, logistics management etc. The initiatives were evaluated from the view of five perspectives, resulting in high cor relationships among finance, internal operation, and environmental and social perspectives. Namely, good initiatives from the view of environmental/social perspective are also evaluated as good from the view of finance and internal operation perspectives. In this study, we recommend organizations to introduce Green IT initiatives by showing how Green IT initiatives have contributed to the organizations.

• 한국경영과학회지
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• 제27권2호
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• pp.63-79
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• 2002

During the last decade many enterprises spent a huge amount of money for investment on Information Technology (IT) & Information System (IS) to attain competitive advantage and to maximize their business performance by satisfying the various requirements of customers. Under such circumstances, methodologies for evaluating IT impact on business performance are very important issues for strategic decision making on investment. In this study, we propose a performance evaluation model that adopts the concept of the Balanced Scorecard (BSC) and the Value Chain to analyze the financial impact and non-financial impact of IT & IS at each critical work area. This model combines the 4 evaluation areas from BSC and 6 critical work areas from Value Chain and measures the Key Performance Indicator (HPI) and the effect of KPI. Also, we present a case study of which the evaluation model has been conducted on a major manufacturing company. finally. we address some important notes to improve the IT & IS performances in the real-world.

• 한국항공운항학회지
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• 제18권4호
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• pp.100-105
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• 2010

This study is to analyze the performance for ADS-B(Automatic Dependent Surveillance-Broadcast) operations by the Balanced Scorecard(BSC). It is also to collect the opinions of users(pilots, air traffic controllers and ground operators) relating ADS-B and to use the results as data about preparing political measures of aviation safety. For these purpose, BSC model redesigned on 4 different points of view is used for measuring the performance of the ADS-B operation. The proposed perspectives are affairs effectiveness, user orientation, system orientation and the capacity. As the results of this study, it is showed that the continuous development of ADS-B should be required and the users must be involved in the activities, additionally, the relevant authorities should try to be drawn the user-oriented results through the process.

• 한국산학기술학회논문지
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• 제8권5호
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• pp.1227-1242
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• 2007

본 연구는 중소 제조기업을 중심으로 SCM의 선행요인이 정보공유와 협력에 미치는 영향과 정보공유가 협력에 미치는 영향을 파악하고, 궁극적으로는 SCM의 주요 활동인 정보공유와 협력이 기업의 성과에 미치는 영향을 BSC의 네 가지 관점으로 구분하여 연구하였다. 연구 결과 선행요인인 몰입과 문화의 유사성은 정보공유에 유의한 영향을 미치고 상호신뢰와 기업규모는 협력활동에 유의한 영향을 미치는 것으로 나타났다. 활동간의 관계에서도 정보공유는 협력에 유의적인 것으로 나타났다. SCM 활동과 성과 간의 관계에서는 협력은 4가지의 균형성과 모두에 유의적이었지만 정보공유는 그러하지 못하였다. 그러나 정보가공유가 협력에 유의적이고 협력이 균형성과에 유의적인 영향을 미침에 따라 정보공유 또한 4가지의 균형성과에 간접적인 영향을 미치는 것으로 판명되었다. 따라서 본 연구의 결론은 SCM의 주요 활동인 정보공유와 협력이 선행요인의 영향을 받아서 기업의 균형성과 즉, 고객시각의 성과, 내부 프로세스 시각의 성과, 학습 및 성장시각의 성과, 재무적 시각의 성과에 직접 혹은 간접적으로 영향을 미친다는 사실을 확인할 수 있었다.

• 한국컴퓨터정보학회논문지
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• 제17권6호
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• pp.191-199
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• 2012

본 연구는 공공부문에 있어 행정의 효율적인 운영과 관리를 위해 구축되고 있는 지방자치단체의 BSC 통합 성과 관리시스템의 성과지표들을 물리적 자산관리와 인적자산관리, 관계적 자산관리와 같은 세 가지 정보기술 자산관리 관점으로 분류하여, 조직이 효율적인 성과달성을 위해 관리하려고 하는 지표들 중에 존재하는 정보기술 관리능력을 통하여, 각각의 자산관리가 조직의 내부프로세스 효율성 향상과 조직의 성과라고 할 수 있는 시민만족도에 미치는 영향을 분석하고자 하였다. 또한, 비즈니스 프로세스 수준의 성과에 대한 정보기술의 영향을 검토하기 위하여 세 가지 자산관리가 시민만족도에 직접적인 영향을 주기 보다는 내부 프로세스 효율성을 통해 시민만족도에 영향을 미치는지에 대한 매개효과를 분석하고자 하였다. 이를 위해, 지자체 S시의 성과관리 지표 138개를 대상으로 관련된 지표를 추출하여 정보기술 자산관리의 세 가지 관점에서 재분류하였으며, 이들을 정보기술 자산관리 측정을 위한 하위 측정변수로 사용하였다.