• Journal of the Korea Safety Management & Science
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• v.16 no.3
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• pp.451-469
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• 2014

The purpose of this study is to implement and develop the integrated Economic Value Added (EVA) and Time-Driven Activity-Based Costing (TDABC) model to seek both improvement of Net Operating Profit Less Adjusted Tax (NOPLAT) and reduction of Capital Charge (CC). Net Operating Profit Less Adjusted Tax (NOPLAT) can be maximized by reducing the indirect cost of an unused resource capacity increased by Cost Capacity Ratio (CCR) of TDABC. On the other hand, Capital Charge (CC) can be minimized by improving the efficiency of Invested Capital (IC) considered by Weighted Average Cost of Capital (WACC) of EVA. In addition, the integrated system of TDABC using Balance Scorecard (BSC) and EVA is developed by linking between the lagging indicators and the three leading indicators. The three leading indicators include customer, internal process and growth and learning perspectives whereas the lagging indicator includes NOPLAT and CC in terms of financial perspective. When the Critical Success Factor (CSF) of BSC is cascading as a cause and an effect relationship, time driver of TDABC and capital driver of EVA can be used efficiently as Key Performance Indicator (KPI) of BSC. For a better understanding of the proposed EVA/TDABC model and BSC/EVA/TDABC model, numerical examples are derived from this paper. From the proposed model, the time driver of TDABC and the capital driver of EVA are known to lessen indirect cost from comprehensive income statement when increasing the efficiency of operating IC from the statement of financial position with unified KPI cascading of aligned BSC CSFs.

• International conference on construction engineering and project management
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• 2009.05a
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• pp.1599-1607
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• 2009

In order to deal with severe competition in the construction market of developing countries, large contractors must continually improve their own performance and operation. Performance measurement is the heart of ceaseless improvement in organizations. Key performance indicators (KPIs) play a key role in measuring project management performance (PMP) of large contractors in developing countries. The main objective of this paper is to identify KPIs, which can be used to measure PMP of contractors, and then analyze the underlying relationships of these KPIs in order to gain insight into PMP of large construction firms in Vietnam construction industry (VCI). Literature reviews and the pilot survey provided 30 KPIs. Fourteen KPIs, which have the mean values higher than 3.0, were considered as important KPIs through a questionnaire survey of 32 professionals. Factor analysis of these KPIs was employed to categorize them. The results of the survey revealed that top six KPIs are construction time and cost, owner satisfaction on services and products, and quality management and project team performance. Factor analysis uncovered that 14 top-ranked KPIs can be grouped under six categories, namely: (1) construction input management, (2) owner satisfaction, (3) cost and quality, (4) manpower management, (5) subcontractor performance and (6) equipment management. The findings of this research can be used as a guideline to measure PMP of contractors in Vietnam as well as in other developing countries. Since contractors from a country to the other country may have the same manner to manage construction projects, the results of this study may be useful not only to practitioners and researchers in Vietnam but also to participants in other developing countries.

• The Journal of Society for e-Business Studies
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• v.16 no.4
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• pp.321-334
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• 2011

As Small and Medium Enterprises(SMEs)' dependency on major companies is increasing every day, the importance of the IT collaboration between those is being highlighted more than ever. However, the information level of the SMEs is much inferior and lack of capital, low level of management and the problem of the informatization are being raised. Therefore, the methods to improve the level of the infrastructure for the informatization need to be performed based on the current status of the SMEs. In this paper, we proposed the ways to manage key performance indicators(KPI) of each business process by inducing and prioritizing the KPIs which has higher accomplishment compared to its management rate. As the result of the present study reflects the priorities of KPIs, it may contribute to the accomplishment of the efficient informatization that considers the enterprise's size.

• Journal of Information Technology Applications and Management
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• v.20 no.4
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• pp.33-45
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• 2013

The trend toward ubiquitous computing does not represent simply a change in the way people access and use information. In the end it will have a profound effect on the way people work with each other. In this paper, we have defined functionalities of an information system that helps operate a kind of smart office environment, and implemented the system using RFID technology. The system provides three major functions-time and attendance management, personalized message notification, and flexible seat allocation for a smart working center. We have also suggested the key performance indicators and performed a KPI analysis to measure an efficiency of implemented system.

• Journal of Digital Convergence
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• v.15 no.10
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• pp.83-92
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• 2017

The purpose of this study is to establish the Balanced Score Card for 'I Company' which is a small and medium sized manufacturing company in Busan City. It is suitable for SMEs and suitable for the management environment. The study was intended to contain the detailed needs of managers and employees when developing the performance measurement system. It also allowed other SMEs to benchmark through this study. We also proposed a solution to the problems after BSC construction. In addition, BSC has been developed for the purpose of shifting business strategy from RDS to SSS in accordance with changes in the demand market environment. Strategy Maps were divided into the whole company level and each team level. You can look at strategic goals, core success factors, and key performance indicators at each glance. Finally, we developed a smart performance evaluation system that can easily calculate the score, strategic goal, key success factor, weight of key performance indicators, target score, performance, and achievement rate by creating a smart chart. Have significance.

• Information Systems Review
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• v.9 no.1
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• pp.259-282
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• 2007

This paper provides a case for the comprehensive performance management system in Public Procurement Service. Public Procurement Service set up the BSC system at the beginning of 2006 by improving and complementing the earliest performance management system and made it possible to automatically connet the performance measurement and evaluation of the departmental and person by using CSF and KPI, which result from their mission and strategic assignments. Therefore, the public service of the adminstration is able to offer better customer service, as the private corporations do, apply the incentive and disincentive policies to the personnel and reward administration and contribute to changing the administration into an organization of competition and performance compensation. The application of the BSC system enables the strengthening of the individual evaluation system in the departmental, integration of various evaluations into one, and the establishment of a monitering system of achievement rate in the objective management in the periodic results. Such a case study of Public Procurement Service will determine the course of establishment of the BSC in other public institutions and suggest many successful methods and ideas for the performance management system.

• Journal of Korean Society of Transportation
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• v.23 no.8 s.86
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• pp.193-202
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• 2005

Due to the importance of SCM(Supply Chain management) in business logistics. many studies related to the SCM performance measurement have been conducted. However, previous SCM performance measurement models have not reflected both ways, operational efficiency and response for market shift. The aim of this research is to suggest a dynamic model to measure SCM performance both with operational efficiency and response for market shift, based on previous SCOR model. To achieve this aim, we developed a cognitive map-based model described eleven KPIs (Key Performance Indicators) with different weight values. And, to measure response level for market shift, we used the concept of entropy-elasticities. Finally, through some actual cases, merits that have no previous models were shown.

• Journal of The Institute of Information and Telecommunication Facilities Engineering
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• v.9 no.1
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• pp.24-28
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• 2010

The Quality of Experience (QoE) of next Generation wired/wireless network services based upon IP networking is becoming a popular issue in recent years. The user experience of Internet services such as IPTV, online game, web surfing and etc, are becoming the most desirable factors to service providers to improve service performance and customer's satisfaction. However, collecting user experience from customers and obtaining the QoE parameters from the Quality of Service (QoS) parameters such as bandwidth, delay, jitter or admission control algorithm, are difficult subjects because of the various service types and user characteristics. In this paper, we propose a framework which contains service classification, QoE analysis and service enhancement steps for a suitable QoE measurement and management protocol. We define the user satisfaction indicators of the Internet services, classify the categories of each type of services, and analyse the Key Performance Indicator (KPI) in each type of services to perform the QoS parameters and improving the service qualities.

• Korea Journal of Hospital Management
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• v.22 no.1
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• pp.40-50
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• 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.

• Journal of Korean Society of Water and Wastewater
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• v.21 no.5
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• pp.539-549
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• 2007

To establish effective and prompt measures for energy conservation in public wastewater treatment plants in Korea, energy consumption rates in 233 utilities in 9 provinces and 7 metropolitan cities are investigated and compared to the rest of the world. Mean load factor for wastewater treatment utilities is 74.9% and those for influent pumps and aeration blowers are 56.2% and 61.0%, respectively. Mean electrical energy usages as the key performance indicators are $0.243kWh/m^3$ for overall sewage treatments and 2.07 kWh per unit kg BOD removal. Digester gas as one of major byproducts in the process amounts to $382,000m^3/day$ nationwide. While major part of the digester gas is used for sludge heating, only 7.3% of the gas is utilized for electricity generation. Both efficiencies for BOD removal and digestion gas generation are considerably lower than those in USA and EU utilities due to low concentration of organic material in influent wastewater. Such low energy regeneration, in turn, results in significantly higher energy consumption in Korean plants, compared to that in USA and EU ones.