• 한국정보시스템학회지:정보시스템연구
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• 제30권3호
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• pp.93-112
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• 2021

Purpose Recently, many organizations are actively adopting enterprise architecture (EA) as a methodology to manage IT assets and build IT-based business system. This study intended to empirically examine how the role of EA operating unit and utilization capability of organizational members impact on system performance at the post-adoption stage. A balanced score card (BSC) is being used as a framework for a company's key performance indicator (KPI). Design/methodology/approach This study tried to investigate the causal relationship between the four perspectives of the balanced scorecard as an influencing factor of the introduction of the Enterprise Resource Planning (ERP) on the financial value. In particular, the mediating effect between the customer's point of view and the business process point of view was investigated between the learning growth point of view and the financial point of view, and the interaction effect (regulating effect) of strategic linkage in the system introduction process was investigated. Findings The results of the study were first, that the organizational learning and growth perspective had a positive effect on the customer perspective, business process, and financial perspective. In addition, the customer perspective and the process perspective also had a positive influence on the financial perspective. Second, between the learning growth and financial perspectives, the customer perspective and the process perspective showed a partial mediating effect. Third, as for strategic linkage, the interaction effect between the customer perspective, the learning growth perspective, and the process perspective and the financial perspective was not significant. The results of this study are expected to provide a framework for performance evaluation to organizations that have introduced ERP systems.

• 산업노동연구
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• 제23권1호
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• pp.221-253
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• 2017

본 연구에서는, 기업 경영적 측면에서 청년 고령자 고용상생을 촉진하기 위한 구체적인 실천방안을 제시하고자 하였다. 이를 위해, 세대 간 고용상생을 위해 적극적으로 노력하고 있는 일본 기업의 고용상생 전략과 경영성과를 분석하였다. 경영전략은 인사조직 전략, 생산전략, 기술개발 및 인재육성 전략으로 구분하여 분석하였고, 경영성과는 균형성과평가 모델(BSC)을 활용하여 분석하였다. 청년 고령자 고용상생기업의 경영전략을 분석한 결과, 대부분의 기업에서는 청년 고령근로자의 협업과 유연근무제 도입, 기술개발을 위한 교육 프로그램을 적극적으로 실시하고 있었다. 또한, 균형성과평가(BSC)를 활용하여 경영성과를 분석한 결과, 매출액 증가 및 원가절감(재무 관점), 신규 거래처 증가 및 시장점유율 확대(고객 관점)와 같은 재무적 성과를 달성하고 있는 것으로 나타났다. 또한, 재무적 성과 외에도 제품 및 서비스 품질개선(내부프로세스 관점), 청년 고령근로자의 기술향상(학습과 성장 관점)과 같은 비재무적 성과를 달성하고 있는 것으로 나타났다. 이러한 연구결과를 바탕으로 향후 우리나라 기업의 청년 고령자 고용상생을 실천해 나가기 위한 구체적인 실천방안을 제시하였다.

• 한국경영과학회:학술대회논문집
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• 한국경영과학회 2001년도 추계학술대회 논문집
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• pp.111-115
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• 2001

A good business performance measurement system is an effective tool io sustained growth in profits. Although interest in creating performance measurement models is widespread, a well-designed system is rare. To be successful in today's competitive environment, a performance measurement system should incorporate strategic success factors and contain financial and non-financial measuring index to carry out strategic management. In the 1990s, Kaplan & Norton introduced a concept called the Balanced Scorecard. The Balanced Scorecard supplements traditional financial measures with criteria that measured performance from three additional perspectives - those perspectives of customers, internal business processes, and learning and growth. This paper presents five measuring index criteria for each perspective. To calculate the relative priority for These measuring index, we investigate weights investigated by interviews with management consultant. Then, AHP method is employed for calculating priority weight. Our evaluation model may be referred to as the Balanced Analytic Hierarchical Performance Model(BAHPM) in the sense that the analytic hierarchical scheme, along with the AHP, is applied. The BAHPM is the first kind of analytical model to cover a wide variety of measures. In comparison with previous evaluation models, our model shows strengths in structural flexibility, ease of incorporating feedback, group evaluation capacity, participation promotion, sensitivity analysis, and computational simplicity. A prototype based on the BAHPM can be applied to various industry sectors.

• 패션비즈니스
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• 제11권4호
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• pp.221-231
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• 2007

SCM system is required inter-industrial cooperation as well as inter-organizational cooperation. It means not only standardization of inter-organization but also standardization of inter-industry. SCM makes possible one circulation from fiber to retail industry in the respects of information and product flows. QR is the SCM of textile apparel industry, which satisfy customer need with least cost and maximum profit. Customer-oriented supply chain system focused on information sharing, cost reduction, inventory control, lead time reduction, quick response on customer demand. How we can measure the performance of successful SCM is issued on the approach of Balanced Scorecard which evaluates 4 perspectives such as customer perspective, internal business perspective, financial perspective, and innovation and learning perspective. This can project the blueprint of textile fashion business to right direction with vision.

• 가정∙방문간호학회지
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• 제21권1호
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• pp.14-25
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• 2014

Purpose: The purpose of this study was to analyze key performance indicators using a balanced scorecard in the nursing department of hospitals, and to find useful suggestions for future research. Methods: Before starting the literature search clear inclusion and exclusion criteria were determined. After that, were viewed 41 studies from the RISS, KISS, National assembly library, and NDSLDB. Data were collected on October 17, 2013. Researchers developed an analytic framework for the literature review using a balanced score card development process and construction steps of previous studies. This framework had 10 steps related to the balanced score card development process. Results: A total of 10 studies met the inclusion and exclusion criteria. We identified 234 key performance indicators for the nursing department. The average number was 6.6 in finance perspective, 8.6 in perspective, 11.9 in internal process perspective, and 6.2 in learning and growth perspective. We found that 173 indicators had been cited only once. 61 indicators were cited over twice. Further, 8 indicators employed different perspectives on different studies. Conclusion: The results of the present study summarize useful information on recent trends on key performance indicators using a balanced score card in the nursing department of hospitals. These results will help develop key performance indicators and provide directions for future research.

• International Journal of Quality Innovation
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• 제9권2호
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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.

• 한국정보시스템학회지:정보시스템연구
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• 제17권2호
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• pp.1-26
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• 2008

SCM is one of the important key issues in Internet-based business environment. This study intends to suggest a research model to measure the influence of environmental, organizational, information technology factors on organizational performance using the four perspectives of balanced scorecard (BSC). 9 independent variables and 4 dependent variables were adopted from existing literature review. 103 companies data were collected by survey. Four hypotheses in this study were generated to analyze the positive relationship of environmental, organizational, information systems on organizational performance with 4 perspectives of BSC. The results of hypothesis testing show as follows. First, organizational performance of learning and growth perspective has a positive influence of IS maturity, process innovation, top management support, use of SCM package, IS interoperability, and objectives sharing. Second organizational performance of infernal process perspective has a positive influence of process innovation, IS interoperability, objectives sharing, top management support, use of SCM package, competitiveness, and IS maturity. Third, organizational performance of customer perspective has a positive influence of IS interoperability, objectives sharing, process innovation, IS maturity, competitiveness, and use of SCM package. Finally, organizational performance of financial perspective has a positive influence of process in innovation, use of SCM package, IS maturity, objectives sharing, IS interoperability, and top management support. The contribution of this study is that it provides a conceptual framework and empirical evidences of the causal relationship between environmental, organizational, IS factor and organizational performance with 4 perspectives of BSC.

• 한국IT서비스학회지
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• 제5권1호
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• pp.35-46
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• 2006

In recent years, academic scholars and practitioners have given increasing attention to the importance of strategic performance measurement systems including both financial and non-financial performance metrics. The Balanced Scorecard (BSC) is known as integrated performance management framework that helps an enterprise to translate strategic objectives into relevant performance within an organization. While the current literatures and management articles offer BSC design and implementation. there are few reports of detailed validation of using the rationalized sets of CSF (Critical Success Factors) and KPI (Key Performance Indicators) for the Korean construction industry. This paper first propose the perceived sets of CSF/KPI using current literatures and validate with a major construction company's executives and senior managers in Korea. The paper then examines whether the perceived sets of CSF/KPI have co-relationships with the firm performances. The results of the research contribute in heightening of competitiveness of the Korean construction companies in strategic and performance management.

• 기술혁신연구
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• 제14권3호
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• pp.117-154
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• 2006

This research examines performance evaluatees' opinions regarding the current institutional performance evaluation systems of Government S&T Research Institutes (GRIs). Under the current evaluation systems, twenty GRIs are grouped into three Research Groups and each Group has its own evaluation systems. One problem of the current institutional evaluation systems is that the systems cannot reflect individual GRIs' characteristics. The following methods are used. First, based on four perspectives of Kaplan & Norton(1992)'s Balanced Scorecard(BSC) model, six perspectives appropriate to GRUs' characteristics are derived. Second, experts classify current performance evaluation measures into the six perspectives. This enables different evaluation systems of three GRI Research Groups to be compared under the same evaluation measures. Third, GRIs' evaluatees are asked to allocate appropriate weights on the performance measures. Evaluatees' weights of a GRI are compared with average weights of the related Group. Finally in every BSC's perspective, GRIs that have extraordinarily over-scored or under-scored weights are analyzed in terms of GRIs' missions, customers, capability of human resources, etc. In the Basic Research Group, the Korea Basic Science Institute is deviated in the financial perspective and the strategic direction perspectives. In the Public Research Group, Korea Institute of Construction Technology is significantly different from other GRIs in three perspectives. Five out of eight GRIs in the Industrial Research Group, GRIs are significantly different each other in several perspectives. It could be concluded that the current institutional evaluation systems are least appropriate in measuring performance of the GRIs of the Industrial Research Group.

• 농촌계획
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• 제12권3호
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• pp.43-55
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• 2006

Recently, increases of leisure activities and 5-day workweek system enforce government employ rural tourism policy and projects. Operating projects are Green Rural Experience Village, Rural Tradition Theme Village, etc. In this study under investigation of Green Rural Experience Village site, Green-Tourism performance indicators were developed. Green-Tourism performance indicators of rural village were developed by BSC(balanced scorecard) and AHP(Analytic hierarchy process). Four perspective of BSC are divided into financial perspective, customer, internal-business process, and teaming and growth perspectives. To develop green-tourism performance indicators of rural village, low perspectives of BSC are converted into investment effect, visitor, internal process, and village inhabitants perspectives. By these perspectives, green-tourism performance indicators of rural village were developed. Weighting values on importance were calculated by AHP. Performance indicators developed in this study applied in 12 villages. With the result, generally well-known villages gained high score, and in accord with survey content.