• Title/Summary/Keyword: Performance Measurement Model

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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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    • v.7 no.8
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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.

Performance Evaluation of R&D Commercialization : A DEA-Based Three-Stage Model of R&BD Performance (연구개발 사업화 성과 평가 : DEA 기반 3단계 R&BD 성과 모형)

  • Jeon, Ikjin;Lee, Hakyeon
    • Journal of Korean Institute of Industrial Engineers
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    • v.41 no.5
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    • pp.425-438
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    • 2015
  • This study proposes a three-stage model of R&BD performance which captures commercialization outcomes as well as conventional R&D performance. The model is composed of three factors : inputs (R&D budgets and researchers), outputs (patents and papers), and outcomes (technical fees, products sales, and cost savings). Three stages are defined for each transformation process between the three factors : efficiency stage from input to output (stage 1), effectiveness stage from output to outcome (stage 2), and productivity stage from input to outcome (stage 3). The performance of each stage is measured by data envelopment analysis (DEA). DEA is a non-parametric efficiency measurement technique that has widely been used in R&D performance measurement. We measure the performance of 171 projects of 6 public R&BD programs managed by Seoul Business Agency using the proposed three-stage model. In order to provide a balanced and holistic view of R&BD performance, the R&BD performance map is also constructed based on performance of efficiency and productivity stages.

Development of a Performance Evaluation Model on Similarity Measurement Method of Malware (악성코드 유사도 측정 기법의 성능 평가 모델 개발)

  • Chu, Sung-Taek;Kim, HeeSeok;Im, Kwang-Hyuk;Kim, Kyu-Il;Seo, Chang-Ho
    • The Journal of the Korea Contents Association
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    • v.14 no.10
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    • pp.32-40
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    • 2014
  • While there is a great demand for malware classification to reduce the time required in malware analysis and find a new type of malware, various similarity measurement methods of malware to classify a lot of malwares have been proposed. But, the existing methods to measure similarity just represented the classification results by them and have not carried out performance comparison with other methods. This is because an evaluation model to compare the performance of similarity measurement methods is non-existent. In this paper, we propose a new performance evaluation model on similarity measurement methods of malware by using two indicators: success rate and degree of confidence. In addition, we compare and evaluate the performance of existing similarity measurement methods by using these two indicators.

The Development of the Performance Measurement Model for B2B e-Marketplace Using BSC (균형성과표를 이용한 B2B 전자시장 성과평가 모형 구축)

  • An, Ji-Eun;Han, In-Goo;Suh, Bo-Mil
    • Information Systems Review
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    • v.8 no.1
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    • pp.63-80
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    • 2006
  • This paper suggests a normative performance measurement model for B2B e-marketplace. The model is for the neutral and systematic sourcing B2B e-marketplace. It is based on BSC that is very powerful and sound tool among all the available performance measurement systems. In addition, we used AHP to make the model more structured and to draw weights of performance measures from experts. We derived main features and factors affecting performance of e-business companies and especially of B2B e-marketplaces based on literature. In order to make the model usefulness, we co-worked with some experts who are engaged in real Korean B2B e-marketplaces. They included venture capitalists, top managers of B2B e-marketplaces, and consultants. By their assistances, we could find important evaluating factors and define the hierarchical structure. After defining the hierarchical structure, the expert group decided weights of performance indicators through the designed questionnaires. The weight for each measure was calculated using geometric mean of the questionnaire response. We made the case studies of two real Korean B2B e-marketplaces to apply the suggested model with some adjustments. The results of the case studies were so satisfactory that the suggested performance measurement model for B2B e-marketplace is useful and applicable to the real world.

A Study on the Measurement Time-Delay Estimation of Tightly-Coupled GPS/INS system (강결합방식의 GPS/INS 시스템에 대한 측정치 시간지연 추정 연구)

  • Lee, Youn-Seon;Lee, Sang-Jeong
    • Journal of the Korea Institute of Military Science and Technology
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    • v.11 no.4
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    • pp.116-123
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    • 2008
  • In this paper we study the performance of the measurement time-delay estimation of tightly-coupled GPS/INS(Global positioning system/Inertial Navigation system) system. Generally, the heading error estimation performance of loosely-coupled GPS/INS system using GPS's Navigation Solution is poor. In the case of tightly-coupled GPS/INS system using pseudo-range and pseudo-range rate, the heading error estimation performance is better. However, the time-delay error on the measurement(pseudo-range rate) make the heading error estimation performance degraded. So that, we propose the time-delay model on the measurement and compose the time-delay estimator. And we confirm that the heading error estimation performance in the case of measurement time-delay existence is similar with the case of no-delay by Monte-Carlo simulation.

A Study on Performance Evaluation about Safety Work of Railway Employees using AHP (AHP를 이용한 철도종사자의 안전업무 수행도 평가에 관한 연구)

  • Ryu, Si-Wook
    • Journal of the Korea Safety Management & Science
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    • v.9 no.4
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    • pp.49-56
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    • 2007
  • It is known that human factors account for 80 percent of all railway accidents. To reduce human errors must be the most efficient shortcut to railway safety. For public transportation employees like railway, the more delicate safety management should be executed in individual level. However, there are rarely efforts to improve safety performance of workers who are the subject operating the railway system. This paper develops a hierarchy model to evaluate the human safety performance in railway industry. To evaluate the model, AHP (Analytic Hierarchy Process) methodology is adopted. The hierarchy model is composed of four levels which are objective, two criteria, specific factors of criteria, and rating scales. In addition, since employees for evaluation are over 10, the pairwise comparisons for rating scales are carried out by the absolute measurement. We explore the applicability of AHP to the performance evaluation of railway safety workers by an example and also investigate the changes of alternatives that are railway employees according to the changes of human characteristic which is one of criteria.

Modified Tikhonov regularization in model updating for damage identification

  • Wang, J.;Yang, Q.S.
    • Structural Engineering and Mechanics
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    • v.44 no.5
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    • pp.585-600
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    • 2012
  • This paper presents a Modified Tikhonov Regularization (MTR) method in model updating for damage identification with model errors and measurement noise influences consideration. The identification equation based on sensitivity approach from the dynamic responses is ill-conditioned and is usually solved with regularization method. When the structural system contains model errors and measurement noise, the identified results from Tikhonov Regularization (TR) method often diverge after several iterations. In the MTR method, new side conditions with limits on the identification of physical parameters allow for the presence of model errors and ensure the physical meanings of the identified parameters. Chebyshev polynomial is applied to approximate the acceleration response for moderation of measurement noise. The identified physical parameter can converge to a relative correct direction. A three-dimensional unsymmetrical frame structure with different scenarios is studied to illustrate the proposed method. Results revealed show that the proposed method has superior performance than TR Method when there are both model errors and measurement noise in the structure system.

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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    • v.9 no.2
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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.

Multivariable Bayesian curve-fitting under functional measurement error model

  • Hwang, Jinseub;Kim, Dal Ho
    • Journal of the Korean Data and Information Science Society
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    • v.27 no.6
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    • pp.1645-1651
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    • 2016
  • A lot of data, particularly in the medical field, contain variables that have a measurement error such as blood pressure and body mass index. On the other hand, recently smoothing methods are often used to solve a complex scientific problem. In this paper, we study a Bayesian curve-fitting under functional measurement error model. Especially, we extend our previous model by incorporating covariates free of measurement error. In this paper, we consider penalized splines for non-linear pattern. We employ a hierarchical Bayesian framework based on Markov Chain Monte Carlo methodology for fitting the model and estimating parameters. For application we use the data from the fifth wave (2012) of the Korea National Health and Nutrition Examination Survey data, a national population-based data. To examine the convergence of MCMC sampling, potential scale reduction factors are used and we also confirm a model selection criteria to check the performance.

A Study of a Server Selection Model for Selecting a Replicated Server based on Downstream Measurement in the Server-side

  • Kim, Seung-Hae;Lee, Won-Hyuk;Cho, Gi-Hwan
    • Journal of Information Processing Systems
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    • v.2 no.2
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    • pp.130-134
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    • 2006
  • In the distributed replicating server model, the provision of replicated services will improve the performance of the providing service and efficiency for clients. Efficiently composing the server selection algorithm decreases the retrieval time for replicated data. In this paper, we define the system model that selects and connects the replicated server that provides an optimal service using the server-side downstream measurement and propose a server selection algorithm.