• The Journal of Asian Finance, Economics and Business
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• 제9권10호
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• pp.73-83
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• 2022

On the underpinning theory of the Resource Based Theory, this research examines the impact of corporate social responsibility and green marketing strategy on business performance with the moderating role balanced scorecard. Corporate social responsibility concentrates on related to government, the environment, customers, and employees. Green marketing strategy concentrates on approaches in terms of green products, green prices, green places, and green promotion. Business performance is measured by groups of indicators financial, and non-financial. The moderating role balanced the scorecard at the financial, customer, process, learning, and growth level. Research results with survey data from 419 managers at different food enterprises in Ho Chi Minh City processed through the structural analysis method, showed that corporate social responsibility has the strongest positive impact on business performance, followed by the green marketing strategy as the second strong positive impact on the business performance and results also showed that the balanced scorecard moderating role increases the level of the strong positive impact of the above relationship. Besides, it also showed the difference in the demographic control variables. Based on the findings, some implications are drawn to help the managers of enterprises improve the moderating role balanced scorecard when implementing corporate social responsibility and green marketing strategies thereby contributing to increasing business performance.

• 한국항행학회논문지
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• 제14권6호
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• pp.951-969
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• 2010

본 연구는 최근 더욱 경쟁이 치열해진 유통환경 속에서 유통업들이 그 대안으로 도입한 전사적 CRM 전략에 대한 효과성을 점검하고자 한다. 즉 유통업의 고객관계관리(CRM) 도입에 따른 성과를 성과평가 프레임워크를 이용하여 분석하였다. 본 연구에서는 평가프레임워크로 CRM Scorecard를 이용하였다. 즉, 소매유통의 CRM도입을 통해 그 조직인프라, CRM 프로세스가 고객만족을 이끌고 고객의 로열티를 높이는지, 그리고 이것이 조직성과에 긍정적 영향을 미치는 지에 대해 알아보았다. 연구방법은 SPSSWN 15.0을 이용하여 상관분석과 회귀분석을 하였고 AMOS 7을 이용해 구조방정식을 살펴보았다.

• The Journal of Asian Finance, Economics and Business
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• 제9권4호
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• pp.63-72
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• 2022

The study applied the non-financial dimensions of the Balanced Scorecard (customer dimension, internal processes dimension, learning, and growth dimension). It was done to evaluate performance and measure the effectiveness of these dimensions on performance evaluation at College of Science and Humanities Studies: Al Aflaj, Prince Sattam Bin Abdulaziz University. The researchers used the descriptive analytical approach to conduct the study to find the effect of these dimensions. Data was collected from the college staff and administrators; 120 questionnaires were distributed, out of which 112 were collected. The questionnaire data were analyzed using exploratory (EFA) and confirmatory factor analysis (CFA), hypotheses were tested using the structural equation modeling (SEM) through the (Spss) and (Amos) software. The study finding showed that the balanced scorecard had a positive contribution in evaluating the performance of the College of Science and Humanities Studies: Al Aflaj, Prince Sattam Bin Abdulaziz University through the dimensions of customers and internal processes, and the study finding revealed that the balanced scorecard has no contribution at performance evaluating the College of Science and Humanities Studies: Al Aflaj, Prince Sattam Bin Abdulaziz University through the dimension of learning and growth.

• 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.

• 한국경영과학회지
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• 제28권1호
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• pp.79-95
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• 2003

This paper investigates how the weights of performance measures vary depending on corporate life cycle, such as birth, growth, maturity, revival, and decline. Balanced Scorecard performance measures are employed for this investigation. Balanced Scorecard has been widely used for measuring a corporate Performance by incorporating financial and non-financial measures simultaneously. Because these performance measures are related to the compensation and promotion of employees, research of weights of performance measures would be instrumental. Questionnaires from 218 companies are analyzed. Depending on the corporate life cycle, our survey results demonstrate that the weights of the business Performance measures differ In the four Perspectives - financial. customer, Internal Process, and learning/growth. Our results can be used for enhancing the Duality of performance measurement systems.

• 한국디자인학회:학술대회논문집
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• 한국디자인학회 1999년도 추계 학술발표대회 논문집
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• pp.76-77
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• 1999

급속한 경영환경의 변화는 기업의 포지션과, 장기적인 개발 기획등에 초점을 맞추던 전통적인 기획과는 다른 전략 경영 기법을 요구하고 있다. 경영환경의 변화는 전략의 실행 과정을 운영/통제 모드에서 변화 유도 모드로 변환시키고 있기 때문이다. (중략)

• 디지털콘텐츠학회 논문지
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• 제19권8호
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• pp.1433-1442
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• 2018

본 연구는 기존 골프장에서 사용하던 필기식 스코어(score) 작성 방법을 스마트 폰과 패드를 활용한 스코어카드(scorecard) 응용 프로그램 앱(App) EZ Touch App을 개발하여 개선하고, 고객 관리 시스템 (C/S)과 연동하여 성능 평가를 실시하였다. 연구는 다음과 같은 내용으로 진행되었다. 첫째, 스코어카드에서 EZ Touch 입력 방법은 어떻게 처리할 것인가? 둘째, 고객(회원)관리 시스템(C/S)과 데이터 서버시스템의 플랫폼(platform)은 어떻게 구성할 것인가? 셋째, EZ Touch App은 고객관리시스템(C/S)과 유기적으로 동작하는가? 에 두고 실시되었다. 개발된 EZ Touch는 본 연구 결과 손가락의 동작(gesture)을 사용한 입력방법으로 스코어카드에 입력되고, 이를 C/S시스템과 유기적으로 연동하여 리뷰 기능, 홀 정보기능, 스코어를 통한 필드코치 기능, 회원정보관리 기능 등 차별화 통계를 통한 된 앱 (App)등에 활용 가능함으로써, 차후 다양한 콘텐츠로 활용범위가 확대 가능할 것으로 기대된다.

• 한국경영과학회지
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• 제27권3호
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• pp.93-114
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• 2002

This paper suggests a dynamic balanced scorecard (DBSC) model employing the concept of system dynamics (SD), which could overcome the limitations inherent in the conventional balanced scorecard (BSC) and facilitate strategic learning process in organizations. The BSC has been a successful framework for measuring an organization＇s performance in various Perspectives through translating an organization＇s vision and strategy into an interrelated set of key performance indicators and specific actions. The BSC, while having significant strengths over traditional performance measurement methods, however, has its own limitations, due to its static nature, such as overlooking two-way causation between performance Indicators and neglecting the impact of delayed feedback flowing from the adoption of new strategies or policy changes. To overcome these limitations, we employs SD, a methodology for understanding complex systems where dynamic feedback among the interrelated system components significantly impact on the system outcomes. The SD simulation model in the form of DBSC we suggest in this paper would serve as a useful strategic learning tool for facilitating an organization＇s communication process through various scenario analyses as well as predicting the dynamic behavior pattern of their key performance measures over a future time frame. For the demonstration purpose, we apply the DBSC model to Korea Coal Corporation (KoCoal ) BSC case.

• The Journal of Asian Finance, Economics and Business
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• 제8권3호
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• pp.1065-1071
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• 2021

This study seeks to analyze the impact, and provides more empirical evidence on the effect, of the responsible accounting model combined with scorecards on the organizational performance of pharmaceutical companies. The research methodology uses questionnaires survey distributed to pharmaceutical companies. Quantitative research was done with SPSS 25 software. After excluding invalid questionnaires due to many blank boxes, 306 questionnaires could be used by the author. Research results show that seven elements of the responsible accounting model combined with the balance scorecard all positively affect the organizational performance of enterprises in the pharmaceutical industry including: (1) dividing organizational structure into centers of responsibility according to strategy; (2) assigning management to management according to vision; (3) allocating costs and revenue; (4) making budget estimates according to balanced scorecard (BSC); (5) evaluating estimates with reality by BSC; (6) making BSC analysis reports; and (7) rewarding based on BSC. Cost allocation and revenue are the factors that have the strongest impact on the organizational efficiency of pharmaceutical enterprises. Based on the research results, the author has proposed recommendations to improve the good application of the responsible accounting model combined with the balance scorecard, thereby contributing to improving the organizational efficiency of pharmaceutical enterprises.

• 한국항공운항학회지
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• 제18권4호
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• pp.100-105
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• 2010

This study is to analyze the performance for ADS-B(Automatic Dependent Surveillance-Broadcast) operations by the Balanced Scorecard(BSC). It is also to collect the opinions of users(pilots, air traffic controllers and ground operators) relating ADS-B and to use the results as data about preparing political measures of aviation safety. For these purpose, BSC model redesigned on 4 different points of view is used for measuring the performance of the ADS-B operation. The proposed perspectives are affairs effectiveness, user orientation, system orientation and the capacity. As the results of this study, it is showed that the continuous development of ADS-B should be required and the users must be involved in the activities, additionally, the relevant authorities should try to be drawn the user-oriented results through the process.