• 한국항해항만학회지
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• 제35권2호
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• pp.179-185
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• 2011

This paper aims to examine the use of the Balanced Scorecard in a not-for-profit organization (the Korea Shipping Association). The KSA has begun using the Balanced Scorecard paradigm in its strategic planning process. In this paper an overview is presented of the basic concepts of the Balanced Scorecard including the financial perspective, customer perspective, internal process perspective, and learning and growth perspective. The accounting system and its pros and cons of the KSA are then surveyed in terms of its performance evaluation. The application of the Balanced Scorecard approach to the KSA is discussed in detail. Implications in using the Balanced Scorecard are discussed. Finally, conclusions regarding the use of the Balanced Scorecard in a not-for-profit organization are presented. Through this paper, the comprehensive understanding of the performance evaluation for not-for-profit organizations as the KSA would be promoted.

• The Journal of Asian Finance, Economics and Business
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• 제7권1호
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• pp.71-79
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• 2020

Balanced Scorecard (BSC) is one of basic contents of managerial accounting. Balanced Scorecard (BSC) will help the manager to measure and evaluate the operating performance in enterprises. Therefore, providing the theory base as well as in fact with regards to apply with Balanced Scorecard, impact of applying with Balanced Scorecard on the performance of company, from then providing for the managers with the base to promote on applying the Balanced Scorecard in Vietnamese Enterprises aimed to improve the operating performance of enterprises meaningfully and neccessary. However, balanced scorecard in general is a very new content in both theoretical and practice in Viet Nam. The study aims to explore the application with Balanced Scorecard in enterprises according to 4 perspective of Balanced Scorecard in Vietnamese commercial banks. In the dimension of this paper, SPSS 22 was used to collect and analysis data, basing on the results of 109 questionnaires of managers and head of department from Vietnamese commercial banks. Research have shown impact of Balanced Scorecard on the performance of Vietnamese commercial banks. This is the scientific basis for enterprises of Vietnam in general and Vietnamese commercial banks firms in particular have a successful application of balanced scorecard to improve the business performance.

• 기술혁신연구
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• 제13권1호
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• pp.265-293
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• 2005

This research examines the relationship between the characteristics of Government S&T Research Institutes (GRI) and their institutional performance evaluation system. First, based on Kaplan & Norton (1992) Balanced Scorecard Model, six perspectives suitable to Korean GRI are derived. Second, personnel who works on evaluation job classified current performance measures into the six perspectives. Analyzing comparative weights of individual perspectives, the characteristics of performance evaluation systems among institutes are derived and compared with their missions. The results are as follows: First, GRI evaluation systems put most weight on the customer perspective and least weight on the financial perspective. This result complies with Korean GRI's missions and strategies as well as findings of foreign cases. Second, Basic-technology GRI group relatively more priotizes long-term customer perspective, while Applied-technology GRI Group relatively more priotizes short-term customer perspective. Public-technology GRI Group is located in the middle in terms of priority of customer perspectives. Third, for three yews (2000-2002), performance measure weights of Basic-technology Group are changed much less than those of the other two groups. Further research are needed for reasons of drastic changes for Applied-technology and Public-technology groups and some abnormally high and low measure weights.

• 한국경영과학회:학술대회논문집
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• 대한산업공학회/한국경영과학회 2000년도 춘계공동학술대회 논문집
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• pp.330-336
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• 2000

This paper discusses the potential of system dynamics modelling to support balanced scorecard. The balanced scorecard is a conceptual framework for translating an organisation's strategy into a set of performance indicators. These performance indicators are distributed across the 'classic'model's four perspective: Customers, Internal Business Processes, Financial, and Learning and Growth. This balanced scorecard, whilst having significant strength, suffers from the limitation of all performance indicator systems, namely that the interrelationships between indicators are overlooked and there is no way of taking into account the impact of delayed feedback which flows from introduction of new policy and legislative changes. System Dynamics is a methodology for understanding complex problems where there is dynamic behaviour and where feedback impacts significantly on system outcomes. System dynamics provides a rigorous basis for qualitative testing of the effects of performance indicators in complex environments such as health or social security. This can be supplemented with quantitative system dynamics simulation tools that further test the validity of indicators and the business rules implicit in them. System dynamics modelling has an important role to play in extending feedback cycle in performance measurements to a full systems approach.

• 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.

• 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.

• 한국문헌정보학회지
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• 제55권1호
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• pp.251-283
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• 2021

국립중앙도서관은 국가대표도서관으로 국가지식문화유산의 수집·제공·보존관리 등의 국가도서관 임무를 수행하고 있다. 본 연구는 국가도서관인 국립중앙도서관의 지속적 성장과 발전을 위한 합리적 경영개선 도구로서 성과지표 개발을 목표로 하였다. 성과지표는 도서관 환경변화에 대응한 조직의 전략과 성과측정 연계에 유용한 균형성과표(Balanced Scorecard, BSC)를 기반으로 하였다. ① 자원, 접근, 인프라 관점, ② 이용 관점, ③ 효율성 관점, ④ 잠재력과 성장 관점, 19개 핵심성공요인, 71개 지표로 국립중앙도서관 성과지표를 개발하였다. 또한 국립중앙도서관 직급과 직무에 따른 성과지표 인식의 차이를 분석하였다.

• 경영과정보연구
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• 제38권2호
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• pp.105-118
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• 2019

기업이 수립한 전략이 효율적으로 실행되기 위해서는 적절한 조직문화가 뒷받침되어야 한다. 이는 전략실행에 적합한 조직문화를 갖추고 있을 경우 기업성과가 더욱 높아질 수 있음을 의미한다. 따라서 본 연구에서는 경쟁전략과 조직문화간의 적합성이 균형성과표 관점별 성과에 미치는 영향에 대해 분석해 보고자 한다. 경쟁전략을 원가우위전략과 제품차별화전략, 조직문화를 위계 합리문화, 합의 개발문화로 대별하고, KOSPI 상장 제조기업을 대상으로 설문조사를 통해 수집된 122부의 설문자료를 바탕으로 경쟁전략과 조직문화간의 적합성이 균형성과표 관점별 성과에 미치는 영향에 대해 실증 분석한 결과를 요약하면 다음과 같다. 첫째, 원가우위전략을 추진하는 기업의 경우 위계 합리문화의 적합성이 높은 것으로 나타났다. 구체적으로 원가우위전략과 위계 합리문화의 적합성이 높을수록 학습과 성장 관점 성과를 제외한 나머지 균형성과 표 관점별 성과가 더욱 높은 것으로 나타났다. 둘째, 제품차별화전략을 추진하는 기업의 경우 합의 개발문화의 적합성이 높은 것으로 나타났다. 구체적으로 제품차별화전략과 합의 개발문화의 적합성이 높을수록 모든 균형성과표 관점별 성과에 긍정적인 영향을 미치는 것으로 분석되었다. 본 연구는 기업이 수립한 전략의 성공적 추진을 위해서는 조직구성원의 신념 및 행동에 변화를 야기할 수 있는 조직문화를 전략에 적합하게 형성하는 것이 중요하다는 것을 실증적으로 규명해 보았다는데 연구의 의의를 찾을 수 있겠다.

• 경영과학
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• 제34권2호
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• pp.67-83
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• 2017

This paper proposes a R&D project performance measurement model for private firms combining balanced scorecard (BSC) and data envelopment analysis (DEA). The efficiency of R&D projects is measured in terms of each of the three perspectives of BSC by using DEA : the internal process perspective (DEA-P), the customer perspective (DEA-C), and the financial perspective (DEA-F). The performance indicators of the three perspectives of BSC are considered as outputs of the corresponding DEA models. To provide strategic implications for R&D planning, we also propose the R&D project performance matrices composed of two different types of efficiency dimensions. The proposed model is expected to be fruitfully utilized for R&D performance measurement of private firms.

• 한국IT서비스학회지
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• 제12권3호
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• pp.273-287
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• 2013

The objective of this study is to empirically develop performance evaluation measures for LIS (logistics information systems) based upon BSC (balanced scorecard) model and determine the relative importance among four perspectives of BSC using AHP (analytic hierarchy process) methodology. Above all, forty nine probable measures for evaluating LIS performance were identified through reviewing the previous research related with SCM (supply chain management), logistics management, and information systems evaluation. And then, these probable measures were examined by means of coincidence analyses using three mutually exclusive criteria(validity of content, ease of measurement and reliability of measurement). Data for conducting the coincidence analyses were collected from LIS users and LIS development personnel. As the results of the coincidence analyses, it was found that 31 ones among 49 probable performance evaluation measures theoretically derived could be qualified for LIS performance evaluation. And AHP analysis showed that the weight of each perspective was respectively as follows : 46.8% for financial perspective, 31.3% for customer perspective, 14.8% for internal business process perspective, and 7.1% for learning and growth perspective. The academic contribution of this study is that performance evaluation measures for LIS could be systematically and empirically developed on the basis of BSC. Also, the results of this study are expected to be used as a practice guideline of evaluating and improving LIS.