• 한국산학기술학회논문지
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• 제11권10호
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• pp.3733-3739
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• 2010

본 논문의 연구목적은 의료기관에서의 경영성과측정에 사용하는데 사용되는 성과 요인들의 우선순위를 연구하고자 하는데 있다. 이를 위하여 계층분석기법을 사용하였다. 또한 의료기관의 경영성과를 측정하는 성과측정요인과 그에 따른 핵심성과 요인(Key Performance Indicator : KPI)은 Kaplan과 Norton의 균형성과표(BSC) 측정방식을 응용하였다. 이를 위해서 연구자는 실험적이고 확정적인 요인 분석을 실시하여 성과측정요인을 생성하였고, 이들 측정요인들의 신뢰성과 타당성을 조사하였다. 92개 종합병원급 의료기관 중에서 56개의 병원으로부터 유효한 설문지에 대한 답을 얻었다. 요인분석으로 성과측정지표를 개발한 후에는 이들 요인들 사이의 우선순위를 결정하기 위하여 계층분석기법(AHP)을 사용하였다. AHP 분석의 결과로 우리는 성과측정요인과 그의 핵심성과지표들의 중요도에 따라 정렬된 리스트를 볼 수 있었다. 본 연구의 결과는 급변하는 의료환경에서 각 의료기관들이 경쟁력을 확보하기 위한 경영전략의 하나로 채택하고 있는 경영성과분석 전략의 방향과 기준을 제시할 수 있다.

• 한국산업경영시스템학회:학술대회논문집
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• 한국산업경영시스템학회 2002년도 춘계학술대회
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• pp.113-118
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• 2002

Research and Development(R&D) was once considered to be a unique, creative and unstructured process that was difficult, if not impossible, to manage and control. R&D decisions impact the entire enterprise. Therefore, decisions must not be based solely on R&D's perception of what is important or worthwhile. R&D contributions are difficult to measure separately from other functional organizations such as manufacturing and marketing. While some firms are attempting to overcome perceived limitations in traditional accounting-based performance measures using ROI, EVA, others are embracing the use of non-financial measures for decision making and performance evaluation. In particular, many firms are implementing 'Balanced Scorecard(BSC)' systems that supplement traditional accounting measures with non-financial measures focused on at least three other perspectives-customers, internal business processes, and learning and growth. AHP is a popular multi-attribute decision making model that allows for the development of importance rankings. The AHP has been applied in a wide variety of practical settings to model complex decision problems. The former, determine Perspectives and the Key Performance indicator(KPI) through the former research, the latter compose the questionnaire for determine the weight of perspectives and KPIs. And then, make a survey with researchers about 4 perspectives and 18 KPIs. The results will be simulate with Expert Choice 2000 for determine the weights. This results helps establish the firm's business strategy and technology strategy The firm should establish the business strategy to consider market position, business growth potential, and technological capabilities.

• 전자공학회논문지
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• 제53권6호
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• pp.3-14
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• 2016

최근 5G 모바일 통신 시스템에서 요구하는 KPI(Key Performance Indicator)를 만족시키기 위해 새로운 Waveform 연구가 활발하게 진행되고 있다. 연구 중인 차세대 Waveform 중 OOB의 전력을 획기적으로 감소시킬 수 있는 기술로 UFMC 및 FBMC가 잘 알려져 있다. 본 논문에서는 OFDM, UFMC, FBMC 각 시스템의 HPA 비선형성에 대한 특성을 스펙트럼 및 BER 성능 측면에서 평가하고 분석한다. 각 시스템을 설계한 후 HPA 선형 및 비선형 조건에 대한 스펙트럼 및 BER 특성을 평가해본 결과, HPA 비선형 특성이 증가할수록 OFDM, UFMC, FBMC 신호 모두 OOB의 전력 크기가 증가하는 것을 확인할 수 있으며 FBMC가 가장 큰 폭으로 OOB의 전력이 증가하는 것을 확인할 수 있다. 또한 BER 성능 측면에서 보면 HPA 비선 형성이 증가할 때, 모든 시스템의 성능이 열화 되는 것을 확인할 수 있다. 즉, 본 논문에서는 실제 시스템을 구현할 때, HPA 비선형성에 의해서 BER 성능 및 OOB 전력 특성이 열화되어 유사한 특성을 갖게 되므로, 낮은 복잡도와 고속 처리를 할 수 있는 시스템이 유리하다는 것을 확인할 수 있다.

• 대한안전경영과학회지
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• 제15권3호
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• pp.151-161
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• 2013

This paper proposes a strategic model of linkage between productivity metrics and financial accounting metrics to properly evaluate the financial effect of TPM activities and the business performance. This linkage strategy provides a connection tool for clear communication between factory-level and headquarters that the metrics proposed by this paper ultimately improves a quality of support from the management by receiving the factors required for productivity activities in the practical field. This factor includes such as equipment, raw materials and labors. Here, we propose that chain reaction models using break down structure of productivity metrics and financial metrics enhance the knowledge sharing of KPI (Key Performance Indicator) which generally tend to create oversimplified communication between management in headquarters and employees in the practical fields. The productivity metrics include OEE(Overall Equipment Effectiveness) of TPM (Total Productive Maintenance), OLE (Overall Labor Effectiveness) of PAC(Performance and Analysis and Control) activities, and OYE (Overall Yield Effectiveness) of TMM(Total Material Management) activities. The financial accounting metrics include ROE(Return on Equity), ROA(Return on Asset), and AVR(Added-Value Rate). The suggested chain reaction model selects the financial metrics as initial stage and branch down until final stage of productivity metrics. When demand exceeds supply, an ideal speed rate, the lean OEE strategy can be initially applied to reduce the gap between the demand and supply, then apply variable costing to estimate correct amount of operating profit. In addition, the paper presents a new type of model for linkage between financial accounting metrics including CAPEX(Capital Expenditure), OPEX(Operating Expenditure), EVA(Economic Added Value), DCL(Degree of Combined Leverage), and TPM productivity activities including AM(Autonomous Maintenance), PM(Preventive Maintenance), MP(Maintenance Prevention) and QM(Quality Maintenance). In order to support the evidence of proposed linkage strategy, a case analysis on 52 projects from national TPM contest from 2011 to 2012 is analyzed. The case presents the classification of CAPEX and OPEX activities from TPM, and proposes the correct implementation of financial effect for TPM projects.

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

• 지능정보연구
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• 제16권3호
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• pp.163-179
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• 2010

최근 패션산업에서는 고객의 니즈가 다양해지고 공급 리드타임이 크게 단축됨에 따라 최신 유행을 즉각 반영한 디자인, 빠른 상품 회전율로 승부하는 패스트 패션이 각광받고 있다. 또한, 기업간 경쟁도 심화되면서 얼마나 신속하게 효율적으로 고객의 니즈를 만족시킬 것인가가 패션산업의 중요한 성공요인으로 강조되고 있다. 따라서, 다품종 소량 신속생산이 강조되는 패스트 패션 산업에서는 트랜드 변화에 신속 대응을 지원하는 지능형 신속대응시스템(Intelligent Quick Response System : IQRS) 구축 및 지원을 절실히 요구하고 있다. 본 논문은 패스트 패션 산업 IQRS 구축에서 요구되는 신속대응 프로세스 수립, 지능적 판단을 지원하는 신속대응 기준 및 실행, 신속대응 물량 산정 및 시기 의사결정 모델을 제시하였다. 또한, 신속대응 의사결정의 합리성을 검증할 수 있는 KPI(Key Performance Indicator)를 설계하여 모델의 신뢰도를 향상시켰다. 제시된 각 모델은 A사의 ERP 구현사례를 통해 실용성을 검증하였다.

• 지능정보연구
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• 제26권1호
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• pp.75-95
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• 2020

소셜네트워크서비스(SNS)의 성장과 함께 다양한 형태의 SNS가 등장했다. 상호작용성, 정보 교류, 엔터테인먼트 등 다양한 이용 동기를 바탕으로 SNS 이용자 또한 빠르게 증가하는 추세이다. 그중 페이스북은 대표하는 SNS 채널로서 기업에서도 페이스북 페이지를 활용해 홍보 채널로 활용하기 시작했다. 이를 위해 운영 초기, 기업은 팬 수 확보에 나섰고 그 결과 최근 기업 페이스북 팬 수는 많게는 수백만에 이를 정도로 늘어났다. 기업의 목표는 팬 수 확보를 넘어 콘텐츠를 통해 고객에게 기업 브랜드 이미지를 재고하고, 나아가 소통하는 수단으로 활용하고 있다. 이를 평가하는 주요 수치가 바로 본 연구의 종속변수에 해당하는 페이스북의 '좋아요', '댓글', '공유', '클릭 수' 등이다. 해당 수치 달성을 위해 콘텐츠 제작에 대한 고민이 선행되어야 하는데, 본 연구에서는 콘텐츠 제작 고려 사항을 3가지로 나눠 독립변수를 구성하였다. 콘텐츠 소재, 콘텐츠 구조, 메시지 스타일 등이 페이스북의 이용자 행동에 미치는 영향을 회귀분석을 이용해 분석하였다. 종속변수의 경우, 콘텐츠상에 모든 이용자의 행동 '전체 클릭 수'로 설정하였다. 본 연구에서는 각 독립 변수를 기존 연구 문헌을 통해 정의하고, 종속변수에 미치는 영향을 분석하였는데, '전체 클릭 수'의 경우, '자사연관', '실생활 관여도', '격식 x 관여도' 등의 변수가 유의미한 영향을 갖는 것으로 나타났다. 연구 결과를 통해, 콘텐츠 목적에 따른 최적화된 콘텐츠 전략을 제시함으로써, 기업 페이스북 운영자와 콘텐츠 제작자의 운영, 제작 전략에 기여할 수 있을 것으로 보인다.