• 디지털융복합연구
• /
• 제13권8호
• /
• pp.145-151
• /
• 2015

본 연구는 중국의 중소기업을 대상으로 균형성과표의 각 관점(학습과 성장, 내부프로세스, 고객, 재무)들이 전체적 차원에서 그 복합된 연관관계가 목적달성에 적합하게 이루어지고 있는가에 대한 실태 분석을 목적으로 구조 방정식모형을 이용하여 검정하였다. 분석결과 학습과 성장은 내부프로세스를 매개로 그리고 직접적으로 재무적성과에 긍정적인 영향을 미쳐 기업에서 재무적성과를 높이기 위해서는 학습과 성장 그리고 내부프로세스를 잘 관리해야 함을 알 수 있었다. 또한 고객의 만족과 충성도를 높이기 위해서는 종업원에 대한 학습과 성장이 중요함을 알 수 있었다. 본 실태분석 결과는 중국의 중소기업들이 재무적인 경영성과를 높이기 위해서 경영자가 경영관리의 초점을 어디에 맞추어야 하는가에 대한 단서를 제공할 수 있을 것이다.

• Asia pacific journal of information systems
• /
• 제17권4호
• /
• pp.207-228
• /
• 2007

Measuring Information Technology(IT) organizations' activities have been limited to mainly measure financial indicators for a long time. However, according to the multifarious functions of Information System, a number of researches have been done for the new trends on measurement methodologies that come with financial measurement as well as new measurement methods. Especially, the researches on IT Balanced Scorecard(BSC), concept from BSC measuring IT activities have been done as well in recent years. BSC provides more advantages than only integration of non-financial measures in a performance measurement system. The core of BSC rests on the cause-and-effect relationships between measures to allow prediction of value chain performance measures to allow prediction of value chain performance measures, communication, and realization of the corporate strategy and incentive controlled actions. More recently, BSC proponents have focused on the need to tie measures together into a causal chain of performance, and to test the validity of these hypothesized effects to guide the development of strategy. Kaplan and Norton[2001] argue that one of the primary benefits of the balanced scorecard is its use in gauging the success of strategy. Norreklit[2000] insist that the cause-and-effect chain is central to the balanced scorecard. The cause-and-effect chain is also central to the IT BSC. However, prior researches on relationship between information system and enterprise strategies as well as connection between various IT performance measurement indicators are not so much studied. Ittner et al.[2003] report that 77% of all surveyed companies with an implemented BSC place no or only little interest on soundly modeled cause-and-effect relationships despite of the importance of cause-and-effect chains as an integral part of BSC. This shortcoming can be explained with one theoretical and one practical reason[Blumenberg and Hinz, 2006]. From a theoretical point of view, causalities within the BSC method and their application are only vaguely described by Kaplan and Norton. From a practical consideration, modeling corporate causalities is a complex task due to tedious data acquisition and following reliability maintenance. However, cause-and effect relationships are an essential part of BSCs because they differentiate performance measurement systems like BSCs from simple key performance indicator(KPI) lists. KPI lists present an ad-hoc collection of measures to managers but do not allow for a comprehensive view on corporate performance. Instead, performance measurement system like BSCs tries to model the relationships of the underlying value chain in cause-and-effect relationships. Therefore, to overcome the deficiencies of causal modeling in IT BSC, sound and robust causal modeling approaches are required in theory as well as in practice for offering a solution. The propose of this study is to suggest critical success factors(CSFs) and KPIs for measuring performance for IT organizations and empirically validate the casual relationships between those CSFs. For this purpose, we define four perspectives of BSC for IT organizations according to Van Grembergen's study[2000] as follows. The Future Orientation perspective represents the human and technology resources needed by IT to deliver its services. The Operational Excellence perspective represents the IT processes employed to develop and deliver the applications. The User Orientation perspective represents the user evaluation of IT. The Business Contribution perspective captures the business value of the IT investments. Each of these perspectives has to be translated into corresponding metrics and measures that assess the current situations. This study suggests 12 CSFs for IT BSC based on the previous IT BSC's studies and COBIT 4.1. These CSFs consist of 51 KPIs. We defines the cause-and-effect relationships among BSC CSFs for IT Organizations as follows. The Future Orientation perspective will have positive effects on the Operational Excellence perspective. Then the Operational Excellence perspective will have positive effects on the User Orientation perspective. Finally, the User Orientation perspective will have positive effects on the Business Contribution perspective. This research tests the validity of these hypothesized casual effects and the sub-hypothesized causal relationships. For the purpose, we used the Partial Least Squares approach to Structural Equation Modeling(or PLS Path Modeling) for analyzing multiple IT BSC CSFs. The PLS path modeling has special abilities that make it more appropriate than other techniques, such as multiple regression and LISREL, when analyzing small sample sizes. Recently the use of PLS path modeling has been gaining interests and use among IS researchers in recent years because of its ability to model latent constructs under conditions of nonormality and with small to medium sample sizes(Chin et al., 2003). The empirical results of our study using PLS path modeling show that the casual effects in IT BSC significantly exist partially in our hypotheses.

• 한국조리학회지
• /
• 제15권4호
• /
• pp.259-272
• /
• 2009

본 연구의 목적은 국내 위탁급식사업의 경영성과 평가를위한핵심성과평가지표(Key Performance Indicator; 이하에서는 KPI로 표기)를 개발함으로써 실질적인 위탁급식사업에 도움을 주고자 하였다. 이러한 목적을 달성하기 위해, 국내 위탁급식 회사에서 8년 이상 근무한 전문가를 대상으로 델파이 3라운드 조사를 통하여 관점별 KPI를 개발하였다. 개발된 KPI는 현재 위탁급식사업이 잘 해야 할 방향을 설정하고 미래를 위해 무엇을 준비해야 할 것인가에 대한 방향을 설정할 수 있고, 자본을 집중해야할 항목을 구체적으로 제시하는 것에 활용할 수 있다. 또한, 위탁급식사업의 현재 가치와 미래 가치를 올바르게 판단할 수 있도록하여, 위탁급식회사를 인수하거나 합병할 때 정확한 가치 기준으로 사용될 수 있을 것이다. 하지만, 본 연구는 본 연구에서는 국내 위탁급식사업의 전략과 BSC의 관점별 영향관계에 대한 실증 분석이 없었기 때문에 각각의 KPI는 의미가 있지만, KPI가 의미하는 방향성에 대해서는 한계가 있다고 할 수 있다.

• 한국병원경영학회지
• /
• 제22권1호
• /
• pp.40-50
• /
• 2017

The purpose of this study is to develop the KPIs(Key Performance Indices) needed to improve management and strategy in the dental clinic based on the four perspectives of BSC(Balanced Scorecard). The questionnaire was conducted on 52 dentists approved by Dental Managment Research Committee in Seoul National University as a panel. Using the Delphi technique, the top five KPIs for each point of perspective in BSC were extracted from KPI pools. In the third survey, the top five KPIs of all points were compared with each other through AHP(Analytic Hierarchy Process) method, and priority and overall importance rankings were calculated. The biggest difference in the three level AHP results was the customer perspective took priority to others. In the second survey, the financial perspective, which was number one, was pushed back. The overall significance of KPIs was in the order of customer, internal process, finance, learning and growth perspective, with the exception of medical profits (5th of 20) and new patient growth (10th of 20). We were able to overcome the limitations of the Delphi Technique with the AHP method. In general, the financial perspective in BSC is known to be the most important, but we conclude that the customer perspective is more important through the pairwise comparison survey. In the current dental service market, which is a long-term recession, excessive competition, customer satisfaction and customer relationship management seem to be the first goal to pursue in dental clinic.

• 한국병원경영학회지
• /
• 제5권1호
• /
• pp.1-23
• /
• 2000

This study was undertaken to develop performance measurement indicators in S Hospital, which is the largest component of Y Medical Center which implemented the Responsible Management System in 1993. To begin, strategic initiatives for S Hospital were reestablished based on Y Medical Center's goals and objectives. The BSC(Balanced Scorecard) was used to develop performance measurement indicators after validity checks by specialists. The results were that total 16 indicators were developed to measure performance for strategic initiatives. Those included the growth rate of patient revenues, operating profit to gross revenues, reduction rate in administrative expenses from a financial perspective; average medical expenses per adjusted patient, patient satisfaction survey for inpatients and outpatients and emergency room patients, return rate for treatment results from the customer's perspective; reduction rate in average length of hospital stay, expenses for lost cases of medical disputes, rate for contracted employees, the number of published reports per faculty member from an internal perspective; educational expenses for training medical staff and full time employees, adjusted patient per medical staff, and the number of cases implemented which were proposed by employees. Any organization needs to have its own explicit objectives to grow and develop and it is absolutely necessary to measure performance to accomplish them. The performance measurement indicators developed by this study are expected to be used as a tool to attain the objectives of S Hospital.

• 한국정보시스템학회지:정보시스템연구
• /
• 제23권4호
• /
• pp.75-91
• /
• 2014

The effective supply chain management(SCM) is a matter of survival in many firms because successful supply chains will effectively coordinate their processes, focus on delivering customer value, eliminate unnecessary costs in key functional areas, and create performance measurement systems. The balanced scorecard(BSC) is widely used to measure the performance of the SCM. The BSC framework suggests that balance is obtained by adopting performance measures from four different areas. In this study, we analyzed the causal relationship of SCM performance based on BSC framework. First, we reviewed the nested causal relationships among four different perspective of the BSC, namely, business process perspective, customer perspective, financial perspective, and innovation and learning perspective. Then, we used the chi-square difference test to identify the best model to fit the causal relationship of SCM performance. Of the 800 questionnaires posted, a total of 265 questionnaires were returned after one follow-up. A total of 66 questionnaires were eliminated due to largely missing values. The major finding says alternative model 3 is dominant to other models to fit causal relationships among four different perspective of the BSC. Innovation and learning perspective positively influence on customer perspective, business process perspective, and financial perspective. Business process perspective also positively influence on customer perspective and financial perspective whereas customer perspective does not influence on financial perspective significantly.

• 경영과정보연구
• /
• 제28권1호
• /
• pp.45-69
• /
• 2009

공급사슬관리(Supply Chain Management: SCM)는 새로운 정보기술의 재배치를 통해 조직을 재구축하고, 상품과 서비스가 경쟁력을 갖도록 전략적 제휴를 통해 기업의 업무 효율성을 강화시켜주는 협업전략으로 경영성과를 창출해주는 혁신기법이라 할 수 있다. 미국, 유럽, 일본 등에서 활발하게 추진되어온 SCM은 1990년대 후반부터 우리나라에 적극적으로 도입되기 시작하여 최근까지 상당한 기업들이 도입하여 운영하고 있다. 또한 효과적인 SCM의 활성화를 위하여 기업 전반의 핵심성공요인 도출 및 경영성과에 대한 설계에 대해서도 연구가 진행되고 있다. 따라서 SCM이 국내에 도입된 지 10년이 지난 현 시점에서 SCM이 기업의 경영성과에 실제로 기여하고 있는지를 알아보아야 할 필요성이 제기된다. 한편 SCM의 성과측정에 있어서 과거에는 비용, 자산회전율 등 재무중심의 성과측정치를 사용하였다. 이러한 성과측정은 다양한 측면을 고려하지 못하였기 때문에 문제의 발생소지가 있음으로, 이에 대한 대안으로 최근 들어 SCM 성과측정에 균형성과표(Balanced Scorecard: BSC)를 이용하려는 시도가 있었다(Brewer and Speh, 2000). Kaplan and Norton(1992)에 의해 개발된 BSC는 기업의 전략적 목표와 밀접하게 연관되어 있는 소수의 지표를 선정하고 이를 측정 관리하는 방법으로, 기존의 재무중심의 성과측정의 한계를 극복하기 위한 대안이 될 수 있다.

• 경영과정보연구
• /
• 제29권3호
• /
• pp.97-121
• /
• 2010

본 연구는 국내 기업에 있어서 고객관계관리(CRM: Customer Relationship Management)시스템이 기업의 경영성과에 어떠한 영향을 미치는지를 균형성과표(BSC: Balanced Scorecard) 모형을 통해 실증적으로 규명하고자 하였다. 그 결과, 고객관계특성, 조직특성, 시스템특성 모두를 통하여 고객관점, 내부 프로세스관점, 그리고 학습 및 성장관점의 성과를 제고할 수 있는 것으로 나타났다. 특히 고객관계특성은 재무적 성과를 포함한 4가지 관점의 경영성과를 향상시킬 수 있는 것으로 확인되었다. 따라서 본 연구 결과 CRM 시스템을 도입한 기업이 고객행동을 이해하고 영향을 주기 위한 체계적인 활동을 수행함으로써 기업의 경영성과에 긍정적인 영향을 미치는 것으로 나타났으므로 CRM이 국내에 도입된지 10년이 지난 시점에서 우리나라 기업들이 CRM을 도입 구축하여 지속적으로 운영해야 할 당위성과 필요성을 제시해 준 연구라고 할 수 있다. 또한 CRM 성과 관련 선행연구는 재무적 성과에 대한 연구가 주로 이루어져 왔으나 BSC를 활용한 성과측정을 통해 향후 CRM 성과 관련 후속연구의 기본방향을 제시해 준 연구라고 할 수 있다. 그리고 본 연구의 실증분석에서 도출된 CRM 성공요인과 성과측정 지표는 기업들이 더욱 체계적인 CRM 도입 및 구축이 이루어질 수 있도록 가이드라인 역할과, 동종 경쟁기업간 비교할 수 있는 기본틀을 제시할 것으로 기대된다.

• 한국경영과학회지
• /
• 제26권3호
• /
• pp.21-37
• /
• 2001

Riding on the wave of the information technology revolution, a slow of internet venture businesses (IVB) came into being. Hence, one of the recent developments in Korean capital market has been the proliferation of IVB, which is in accordance with the worldwide trend of ‘new economy’. Although the fair valuation is crucial for the nourishment of IVB, it is difficult to apply traditional valuation methods to these firms without reservation. It is due to the facts that most venture firms have little records of performance, grow unprecedently fast, and have highly uncertain future. The main purpose of this study is to suggest performance evaluation system of IVB and to develop KPE (Key Performance Indicators). Our empirical study is based upon Kaplan & Norton’s Balance Scorecard (BSC) approach. Specifically, our research has been conducted by the following two subsequent procedures: Firstly, seven internet venture firms have been selected and their executives have been interviewed by FGI(Focus Group Interview) method. Based upon these results, performance indicators have been developed. Secondly, by using the above mentioned BSC items (i.e., financial perspective, customer perspective, internal perspective and innovation & learning perspective), questionnaires have been constructed and sent to IVB through e-mail as well as over the Fax. Among the collected 110 samples, reliable 106 samples have been used to build BSC model and to draw our conclusion. In the future study, it would be much better to consider the role of strategy in IVB and the causal relationship among Key Performance Indicators of BSC.

• 한국도서관정보학회지
• /
• 제40권1호
• /
• pp.47-71
• /
• 2009

공공도서관의 사명은 정보이용, 문화활동, 평생교육 등과 관련된 지역주민의 요구를 충족시키고 보다 편리하고 평등한 접근을 제공함으로써 지역사회 발전과 지역주민의 삶의 질을 향상시키는데 있다. 본 연구는 이러한 공공도서관의 사명을 달성하고 성과를 제고할 수 있는 성과지표 모형을 개발하고자 학습 및 성장 관점, 내부 프로세스 관점, 자원 관점, 이용자 관점의 4가지 관점 아래 12개의 주요성공요인, 36개의 핵심성과지표로 구성된 BSC 기반 공공도서관 성과지표 모형을 도출하고, 공공도서관 사서를 대상으로 도출된 성과지표 모형의 상대적 가중치를 산정하여 공공도서관의 사명달성과 성과제고에 어떠한 성과지표가 중요한지를 분석한 연구이다.