• Journal of the Korea Safety Management & Science
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• v.10 no.1
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• pp.107-116
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• 2008

Nowadays, BSC presented by alpan is observed by many enterprises and is being operated gradually. BSC includes non-financial factor as well as financial factor in performance assessment and it is a tool that will be able to evaluate even strategy of long-term view. In point of performance management, BSC brings in relief importance on non-financial performance as well as financial performance and it shares with viewpoint of 4 things of financial viewpoint, customer viewpoint, internal process view point, learning and growth viewpoint. then these make an array with vision and strategy of organization by causal relationship, it presented necessity of performance control on organization as center on KPI of inner of each viewpoint. Thus, study on measures and control of management performance is progressed actively and is accomplishing much development. This study is aimed at calculation of weight that is able to reflect its importance about AHP on KPI of each viewpoint. The purpose of this study is to present desirable performance measurement model and to give a weight in consideration of working-level character.

• 한국IT서비스학회:학술대회논문집
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• 2005.11a
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• pp.600-607
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• 2005

최근 무형자산의 중요성과 함께 많은 선진기업들은 지속적인 가치창출을 위한 전략수립 및 수행절차를 통해 경쟁우위를 갖는데 노력하고 있다. BSC는 기업의 전략을 전사조직 차원에서 실행 시킬 수 있는 기반을 조성하며, 기업의 자원을 핵심역량에 집중시켜 전략의 실행력을 구체화하기 위한 경영기법 중 하나로 자리잡고 있으며, 이미 국내 다양한 공공 및 민간부문에서 BSC도입을 통해 기업전략과의 연계를 강화해 나가고 있는 추세이다. 그러나 특정산업에 따라 각 산업의 특성을 고려한 BSC기반의 CSF(사업핵심성공요소)와 KPI(주요성과지표) Pool에 대한 실질적인 연구는 다소 미흡한 실정이다. 국내 건설업인 경우, 관리의 복잡성으로 인해 아직까지 재무적 손익 중심의 성과측정에 주로 의존하고 있으며, 비재무적인 측면의 다양한 성과지표를 포함하지 못하고 있는 실정이다. 이에 본 연구에서는 건설산업에 적합한 BSC관점을 고려한 건설업의 CSF/KPI Pool를 제시하고 도출된 CSF가 기업의 경영성과와 어떤 상관관계를 살펴봄으로써 실제 의미가 있는지 알아보는데 목적을 두고 있다. 본 연구결과는 건설 산업에서의 성과측정의 기초자료로서 활용되어 체계적인 성과관리의 향상에 기여하고 미래 성과창출의 유인을 제공하고자 한다.

• Journal of Korean Society for Quality Management
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• v.42 no.3
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• pp.425-444
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• 2014

Purpose: This study aims to overcome the problem of private education market environment which is polarized into commercialized large private education institutions and small and medium sized private education institutions in a poor business environment, and develop systematic performance measurement model applicable for small and medium sized private education institutions. Methods: To develop the BSC which measures financial and non-financial indicator in a balanced manner and introduce the BSC into private education institutions that contain conflicting goals "EDUCATION" and "PROFIT". In particular, Utilizing the methodology of AHP, the priority of strategies and execution assignments are derived. Results: BSC model was developed and introduced by cooperating with executives of the private education institution. Moreover, the study permits to achieve the strategy, enterprise-wide vision and mission by deriving strategy map and applying it to the private education institution. To measure the performance of BSC model instruction, KPI corresponding to the strategic objectives of each perspective was derived. Conclusion: BSC model generally introduces to large-sized companies and public institutions. In this study, BSC model is developed by focusing on small and medium sized private institution. Furthermore, this study is more than simple model development, it makes a connection with achievement of strategic objectives, enterprise-wide vision and mission through strategy map and strategy execution method. Through the developed BSC model and strategy execution method, utilization plan in practice and customized model for private education institutions coexisting profit and non-profit objectives were developed, and academic implications were presented.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.8 no.2
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• pp.414-420
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• 2007

For a more convenient deduction of the weighted values in AHP of BSC using a spread sheet program, this study derived each weighted values through single and group calculations and it also compared the two calculations to verify mutual identities. Pairwise comparison is generally used in measuring performance of corporations or government organizations, but, many researches have been done without reliability verification due to difficulty in the deduction of weighted value. This trend, like using a wrong measurement, result in defective result of BSC. Therefore, this study presents various methods of single and group case measurement using spread sheet so that it can be utilized in practice. Thus, I expect this study's result be availed in BSC consulting or research of public organizations that have difficulty in measuring qualitative factors.

• Journal of Digital Convergence
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• v.15 no.10
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• pp.83-92
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• 2017

The purpose of this study is to establish the Balanced Score Card for 'I Company' which is a small and medium sized manufacturing company in Busan City. It is suitable for SMEs and suitable for the management environment. The study was intended to contain the detailed needs of managers and employees when developing the performance measurement system. It also allowed other SMEs to benchmark through this study. We also proposed a solution to the problems after BSC construction. In addition, BSC has been developed for the purpose of shifting business strategy from RDS to SSS in accordance with changes in the demand market environment. Strategy Maps were divided into the whole company level and each team level. You can look at strategic goals, core success factors, and key performance indicators at each glance. Finally, we developed a smart performance evaluation system that can easily calculate the score, strategic goal, key success factor, weight of key performance indicators, target score, performance, and achievement rate by creating a smart chart. Have significance.

• 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.

• Proceedings of the Korean Operations and Management Science Society Conference
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• 2006.11a
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• pp.17-20
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• 2006

Inside the global management environment that is going through sudden changes, businesses are concentrating on putting in much hard work to establish the most competitive management strategy for its survival. As a executing tool and following the strategy establishment, BSC is being introduced and used by many businesses and public institutions, but instead of being used as a tool with the proper purpose of executing strategies, in reality, it is mainly being used to measure and evaluate outcomes. Of the several reasons why this is so, one important issue and its fundamental cause is that although BSC had been developed as a strategy executing tool, it is diffcult to understand the degree of execution of strategies because the overall measurement of the KPI includes all the strategic and operational parts. Through case study, this article acts on presenting the methodology of measuring the degree of execution of strategies that apply the BSC and PM frameworks.

• Journal of Korean Society for Quality Management
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• v.30 no.3
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• pp.79-93
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• 2002

Many companies are struggling with the issue of performance measurement because a generally accepted framework does not exist. The Balanced Scorecard is designed to help firms that have historically overemphasized short-term financial performance. In this article, we discuss the interrelation between supply relationship and BSC. The Balanced Scorecard to measure quality performance with respect to supply relationship is suggested. Based on the survey of 84 venture firms, the validity of the measurement tool is tested statistically. Consequently, it was found that the suggested items have validity to measure supply relationship quality performance

• Management & Information Systems Review
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• v.31 no.4
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• pp.491-516
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• 2012

The KPI of the four perspectives in BSC need to modify because of the change of management environment. In particular, the KPI of the financial perspective needs to modify necessarily. The KPI of financial perspective has been consisted of short-term measures: net profit current year, operating profit, ROE, ROIC, and EVA. But this financial indicators cannot afford to represent essential corporate sustainability management in the change of management environment. So this study suggests CSV(Creating Shared Value) as an additional KPI of financial perspective. And this study investigates whether CSV represents business performance as the additional KPI in BSC adoption firms. To verify a hypothesis, the sample includes listed firms announcing CSR index publicly between 2005 and 2010. The results of this study are summarized as follows. The high CSV firms is higher on the value relevance of firm in comparison with low CSV firms. Moreover, The firm value of BSC adoption firms is lower than otherwise, but it is insignificant. Limitation of Our study is that we have no choice but to use dummy variable. Because it is a material question as CSV measurement. Nevertheless, contribution of our study is to suggest new KPI of BSC perspective to meet management environment.

• Journal of the Korean Operations Research and Management Science Society
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• v.27 no.2
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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.