• Title/Summary/Keyword: balance score card

Search Result 16, Processing Time 0.029 seconds

Knowledge Asset Evaluation (지식자산 측정)

  • 윤준수
    • Proceedings of the Korea Database Society Conference
    • /
    • 1999.06a
    • /
    • pp.21-32
    • /
    • 1999
  • ㆍ지식자산 측정의 중요성 및 필요성 ㆍ 지식 자산 측정을 위한 다양한 시도 ㆍSkandia Navigator ㆍBalanced Score Card : BSC ㆍSveiby's Invisible Balance Sheet .KM21's Invisible Balance Sheet(중략)

  • PDF

Research on the linking method of ITA and BSC (ITA와 BSC의 연계 방안 연구)

  • Kim, Ji-Young;Cho, sung-nam;Chung, taik-yeong;Park, chan-jin
    • Proceedings of the Korea Contents Association Conference
    • /
    • 2007.11a
    • /
    • pp.947-950
    • /
    • 2007
  • Recently, most of the public institutions are developing ITA(Information Technology Architecture) & BSC (Balance ScoreCard) system. ITA's reference model is provided for the consistency, reusability, and interoperability. By the way, PRM(Performance Reference Model), one of the ITA reference models, is needed to link with BSC system. In this paper, we provide the linking method of ITA and BSC.

  • PDF

An Empirical Study on the Performance Improvement Strategy for Korean Shipping Companies by the Balance Score-card (외항선사의 성과개선 구축전략에 관한 실증연구)

  • Ahn, Ki-Myung;Um, Man-Sung;Ha, Min-Ho
    • Journal of Navigation and Port Research
    • /
    • v.32 no.3
    • /
    • pp.185-192
    • /
    • 2008
  • This paper firstly aims to classify the applicability of the Balanced Scorecard approach to Korean ocean-going shipping firms' management system. The applicability of this approach from Korean shipping firms using Balanced Scorecard will create more effective and efficient organizational performance with reflecting non-financial indexes and making a balance among missions in organization. Secondly, the paper suggests positive information and theoretical evidences to improve Korean shipping firms' management system with examining an availability of the Balanced Scorecard as one method of management tools. So these factors are analysed by structural equation model. This study provides CEO in Korean ocean-going shipping firm the guideline and availability of the Balanced Scorecard as to what kinds of factors should be considered and what is the most critical factor to adopt the BSC into their business.

AThe Effects of Public Loan Programs in Fishery Industry on Management Performance and Credit Rating Change from a BSC perspective (BSC관점에서 수산정책자금이 경영성과와 신용등급 변화에 미치는 영향)

  • Park, Il-Kon;Jang, Young-Soo
    • The Journal of Fisheries Business Administration
    • /
    • v.47 no.2
    • /
    • pp.43-59
    • /
    • 2016
  • This study investigated the difference of the effects of public loan programs in fishery industry on management performance from a balanced score card (BSC) perspective depending on the type of loan, scale of fund, period of support and business category, using the financial data of fisheries firms having the balance of loan at the end of 2014. The key factors influencing credit rating change were also analyzed after public loan support. From a integrative perspective, results show that the firms supported by working fund have higher management performance than the firms supported by facility fund. The firms received large scale fund showed higher management performance than the firms received small scale fund. While management performance was decreasing or slowing down over time after financial support, management performance of the firms supported by facility fund improved over time. From a non-financial perspective, the firms received facility fund invested more in education and growing perspective than the firms received working fund. As the size of fund increased, the investment in education, growing, internal process and customer increased. Personnel expenses and employee benefits for education and growing has increased over time. However, the firms with facility fund restricted the expenses of education, personnel expenses and employee benefits as time goes by. Because the effects of public loan on credit rating of fisheries corporations have no statistical significance, it has become known that the financial support of public loan program has no influence on the change of credit rating of fisheries corporations. This study attempted performance analysis from a BSC perspective which combine factors of non-financial perspective with factors of financial perspective. Findings from this study suggest the direction of microscopic performance analysis of public loan in fishery industry.

SCM을 실행한 기업의 경영성과에 관한 실증적 연구

  • Kim, Jong-Weon;Kim, Eun-Jung;Jang, Hyeong-Wook
    • Proceedings of the Korea Society for Industrial Systems Conference
    • /
    • 2009.05a
    • /
    • pp.39-48
    • /
    • 2009
  • 본 연구에서는 SCM를 통해 기업이 추진하는 목표들이 기업의 경영성과에 어떠한 영향을 미치는지를 살펴보기 위해서 파트너십이 실시간기업의 특성요인인 민첩성 및 기업내부 가시성과 경영성과에 미치는 영향을 분석하고자 한다. 본 연구의 목적은 다음과 같다. 첫째, 공급사슬 기업의 파트너십 (몰입, 신뢰, 상호의존성)이 민첩성 및 기업내부 가시성을 매개하여 기업의 경영성과에 어떠한 영향을 미치는지를 분석하고자 한다. 둘째, 민첩성과 기업내부 가시성이 BSC 네 가지 관점인 학습 및 성장관점, 내부 프로세스관점, 고객관점, 재무관점에 미치는 영향을 살펴보고, BSC 네 가지 관점간의 인과관계를 분석하고자 한다. 본 연구의 실증연구에서는 공급사슬관리를 실행하고 있는 실시간 기업을 대상으로 설문조사를 실시하여 온라인과 오프라인을 통해 자료를 수집하였으며, 최종적으로 82개의 표본을 분석에 사용하였다. 이러한 실증결과는 SCM과 RTE를 추구하는 기업의 실무자들과 연구자들에게 많은 시사점을 제공하리라 여겨진다.

  • PDF

지방공기업의 성과관리시스템 구축을 위한 성과지표 설정에 관한 연구 - 광주광역시 환경시설공단 사례를 중심으로 -

  • Na, Jong-Hoe;Kim, Yeon-Sik;Choe, Gwang-Don
    • 한국디지털정책학회:학술대회논문집
    • /
    • 2006.06a
    • /
    • pp.191-196
    • /
    • 2006
  • 정부는 그 동안 공공부문의 문제점으로 지적되어 왔던 낮은 경영성과, 저 생산성, 고비용 구조, 낮은 시장 대응력, 조직 운영의 비효율성 등의 문제를 해결하기 위하여 공공부문을 포함하는 정부 혁신을 강력하게 추진하고 있다. 이러한 혁신의 핵심은 체계적인 성과관리에 있다. 지방공기업 역시 경영효율성을 높이고 경쟁력을 강화하기 위해서는 무엇보다도 자율 경영 체제하에서 경영성과를 정확히 측정하고 그에 따른 보상체계를 마련하는 것이 필수적이다. 논문에서는 이러한 BSC(Balance score card) 기반에서 다원화된 평가주체에 부합하는 지방공기업의 성과 지표에 대한 틀을 설계하고 이를 이용하여 실례로 광주광역시환경시설공단에 적용한 사례를 보이고자 한다.

  • PDF

Development of the evaluation tool for the food safety and nutrition management education projects targeting the middle class elderly: Application of the balanced score card and the structure-process-outcome concept (중산층 노인대상 식품안전·영양관리 교육 사업 평가를 위한 도구 개발: 균형성과표와 구조·과정·성과 개념 적용)

  • Chang, Hyeja;Yoo, Hyoi;Chung, Harim;Lee, Hyesang;Lee, Minjune;Lee, Kyungeun;Yoo, Changhee;Choi, Junghwa;Lee, Nayoung;Kwak, Tongkyung
    • Journal of Nutrition and Health
    • /
    • v.48 no.6
    • /
    • pp.542-557
    • /
    • 2015
  • Purpose: The aim of this study is to develop an evaluation tool for operation of food safety and nutrition education projects for middle class elderly using the concept of the balanced score card. Methods: After the draft of the evaluation tool for the elderly training projects was completed, it was revised into the questionnaire and the validity of the indicators was tested by the Delphi group. The validity of the indicators was rated using a 5-point scale. The Delphi group consisted of 26 experts in the education sector, 16 government officials, and 24 professionals of the related area in communities. The first round test was conducted from July 9 to July 17, 2012, and 45 persons responded. The second round test was conducted from July 18 to July 25 and 32 persons responded. Results: The indicators, which were answered by more than 75 percent of the experts as 'agree' (4 points), 'strongly agree' (5 point) were included as the final indicators for the evaluation tool: 28 items out of 36 in outcome perspectives, 9 items out of 12 in process perspectives, and 17 out of 20 items in structure perspectives. The score was allocated as 50 points for outcome indicators, 20 points for process indicators, and 30 points for structure indicators. Conclusion: Completion of the evaluation tool is a prerequisite to determine whether the program is effectively implemented. The monitoring tool developed in the study could be applied for identification of the most optimal delivery path for the food safety and nutrition education program, for the spread of the food safety and nutrition education program for middle class elderly.

A Study on the Performance Evaluation System of Internet venture Business (인터넷 벤처비즈니스 평가체계에 관한 연구)

  • 이명호;이우형;손성혁
    • Journal of the Korean Operations Research and Management Science Society
    • /
    • v.26 no.3
    • /
    • 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.

  • PDF

A study on the Seoul and Gangdong-gu Street Monitor Comparative Analysis for Safety Walking Environment (안전보행환경을 위한 서울과 강동구거리모니터 비교 분석 연구)

  • Kim, Sung Soo;Noh, Kyung Ran;Lee, Tae Shik
    • Journal of Korean Society of Disaster and Security
    • /
    • v.7 no.1
    • /
    • pp.1-8
    • /
    • 2014
  • This research has been studied through the actual conditional investigation about street monitoring from January to December of 2013 in Seoul city primally. As the result of this research, it has been performed aleady the Seoul city's BIS (Balanced Index Score) goal of 2013. The 18,490 cases were reported through the street monitoring activities. Despite of increasing drastically for 1,151 cases's record of 2012, Street monitoring activity appeared wide variations in the region, ages, vocation and gender. Also it depended on 25 outstanding persons of merely 3.9%. They reported 13,880 cases that run to 75.1%. On the basis of Herbert W. Heinrich's Domino theory and law of 1:29:300, the dead of 54, seriously and the slightly injured of 1,573 and the latent injured of 16,275 were decreased by eliminating unsafe state. It respected and protected the 17,903 Seoul citizen's life. This study suggested a effective improvemental method of monitoring activity by dawing a problem through Seoul and Gangdong-gu street monitor comparative analysis.

A Study to analyze Management Perfomance Building BSC for Hotels (BSC시스템 구축을 위한 호텔기업의 전략적 탐색)

  • Chung, tae-woong
    • Proceedings of the Korea Contents Association Conference
    • /
    • 2008.05a
    • /
    • pp.343-347
    • /
    • 2008
  • There are two kind of system in hotel for evaluating management. the first is infra system, for example Front management system - reservation system, C/I, C/O system, POS system , web system, call center management -, Back office system, interface system, and so on which manage direct control for hotel, and next is strategic system, for example BSC , CS . which is supporting hotel management. The purpose of this study was to find using the Balanced Scorecard to evaluate hotel management perfomance. Management performance is based on productivity, quality, time, effect, and responsiveness. Hotel economic value is not equal visual asset which is measured financial value. It is include hotel brand, image, customers who have good loyalty, employees who give customers special service, and systems which was affected by internal process. In conclusion, innovation, growth, internal system process, empioyee and customer have effect hotel performance. Therefore hotel has to know non-financial performance which has positively relate to financial performance.

  • PDF