• 대한안전경영과학회지
• /
• 제16권3호
• /
• pp.451-469
• /
• 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.

• 국제학술발표논문집
• /
• The 3th International Conference on Construction Engineering and Project Management
• /
• pp.1599-1607
• /
• 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.

• 한국전자거래학회지
• /
• 제16권4호
• /
• pp.321-334
• /
• 2011

중소기업의 대기업 의존도가 날로 증가함에 따라 대기업과 중소기업의 IT 상생협력의 중요성이 증가하고 있다. 하지만 중소기업의 정보화 수준은 대기업의 정보화 수준에 비하여 현저히 저조하고 중소기업의 정보화 수준을 개선하기 위한 자금부족, 낮은 관리 수준, 정보화 기반에 대한 문제가 제기되고 있다. 이에 따라 중소기업의 현황에 기초한 정보화 수준 개선이 요구된다. 본 연구는 관리 비율에 비해서 달성 수준이 높은 핵심성과지표를 도출하여 우선순위를 수립함으로써 비즈니스 프로세스별 핵심성과지표의 관리 방향을 제시하였다. 본 연구의 결과는 핵심성과지표의 우선순위를 반영하여 규모에 맞는 효율적인 정보화 추진을 달성하는데 기여할 수 있을 것이다.

• Journal of Information Technology Applications and Management
• /
• 제20권4호
• /
• pp.33-45
• /
• 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.

• 디지털융복합연구
• /
• 제15권10호
• /
• pp.83-92
• /
• 2017

본 연구의 목적은 부산광역시에 있는 중소 제조기업인 I사를 중심으로 중소기업에 적합하고 경영환경에 맞는 BSC를 구축하는 것으로, 다른 중소기업들이 이 사례연구를 통해 BSC 구축시 거쳐야 하는 중요한 과정과 각 과정별로 중요한 내용을 참고할 수 있도록 하였으며 BSC가 구축된 이후 기업에 접목하는 과정에서 발생하는 문제점에 대해서 개선 방안을 제시하였다. 또한 수요시장의 환경변화에 따라 주요 사업부문이었던 RDS에서 새로운 SSS로의 사업전략의 변화를 목표로, 사례기업에 맞는 BSC를 구축하였다. 전사적 차원 뿐 아니라 각 팀별로 전략체계도를 작성하고 각 관점별 전략목표, 핵심성공요인 및 핵심성과지표를 한눈에 살펴볼 수 있도록 하였다. 마지막으로 기업전체 뿐 아니라 각 팀별로 스마트차트를 작성하여 관점별 점수와 전략목표, 핵심성공요인, 핵심성과지표의 가중치와 목표점수, 실적, 달성율까지 쉽게 계산할 수 있는 중소기업 맞춤형 성과평가시스템을 구축하였다는 점에서 본 연구의 의의를 가진다.

• 경영정보학연구
• /
• 제9권1호
• /
• pp.259-282
• /
• 2007

본 연구는 조달청의 종합성과관리시스템에 대한 사례를 제시하는 것이다. 조달청은 최초 구축한 성과관리시스템의 개선 및 보완 작업을 통해 2006년 초에 BSC 시스템을 구축하였으며, 그 결과 미션과 비전과 전략과제로부터 도출된 CSF와 KPI의 활용을 통해 부서와 개인에 대한 성과측정과 평가를 자동적으로 연계할 수 있게 되었다. 이는 공무원도 기업처럼 성과에 따른 보상을 함으로써 더욱 향상된 고객서비스를 제공하고, 평가 결과를 통하여 인사, 보수 등에 있어서 인센티브와 디스인센티브를 적절히 활용하여 경쟁과 성과보상의 조직으로 확고한 자리를 잡고자 하는 데 기여하였다. 또한BSC 구축은 부서중심의 개인평가체계의 강화, 다양한 평가체계에 대한 통합구성 및 실적주기별 목표관리에 의한 달성률 모니터링 체계의 구축을 가능하게 하였다. 이와 같은 조달청에 대한 사례 제시는 향후 다른 공공조직의 BSC 구축에 대한 방향을 제시할 것이며, 성과관리시스템 구축 방안과 성공요인에 시사점을 줄 수 있을 것으로 기대된다.

• 대한교통학회지
• /
• 제23권8호
• /
• pp.193-202
• /
• 2005

기업물류에 있어 공급사슬 관리(SCM: Supply Chain Management)의 중요성이 높아짐에 따라 SCM 성과측정과 관련한 다양한 연구들이 활발히 진행되고 있다. 그러나, 실제 상황에서 요구되는 SCM의 성능 척도는 운영의 효율성과 수요의 반응성을 동시에 고려해야 함에도 불구하고, 기존의 SCM 측정 및 관리 방식은 SCM의 일부분만을 측정대상으로 하거나, 과거의 성과를 중심으로 측정하기 때문에 운영의 효율성과 수요의 반응성 중 단지 하나의 성향만을 다루는 정적인 모델이라 할 수 있다. 따라서, 급변하는 기업 환경 및 시장환경에 원활하게 대응하고, 운영의 효율성과 수요의 반응성을 동시에 고려할 수 있는 동적인 정량화 모델의 개발이 절실히 요구되고 있다. 본 연구는 이러한 점에 주목하여, 기능/전략적 측면에서 SCOR 모델의 핵심성과지표(KPI: Key Performance Indicators)를 활용하여 공급사슬 운영의 효율성을 파악하는 동시에, 수요변동에 따른 핵심성과지표의 반응성을 고려한 정량적인 방식으로 탄력적인 공급사슬의 측정 및 관리가 가능한 동적인 모델을 제안하였다.

• 정보통신설비학회논문지
• /
• 제9권1호
• /
• pp.24-28
• /
• 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.

• 한국병원경영학회지
• /
• 제22권1호
• /
• pp.40-50
• /
• 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.

• 상하수도학회지
• /
• 제21권5호
• /
• pp.539-549
• /
• 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.