Determinants of Relative Weights on Financial and Non-Financial Performance Measures in the Food service Industry

외식산업의 BSC 구축에 대한 연구 - 국내 패밀리 레스토랑의 성과측정항목의 가중치 개발을 중심으로 -

Measuring and evaluating the business performance plays a very important role in managing business. It is because business performance, in any types of industry, can be evaluated and managed properly only when the measurement of its performance is estimated, and because its performance can be improved through an efficient and effective management. Therefore it is essential to build up the performance evaluation system to raise management efficiency of the foodservice industry, to reinforce competitive power of the food service industry. This study tried to propose a novel point of prospective and method in which the performance evaluation in any family restaurant should be illuminated and be performed. In this study, BSC provided the main conceptional framework for evaluating the performance of a family restaurant, and evaluation items of BSC four prospectives - financial, customers, internal business process, and learning and growth-were adjusted so as to be fitted into the business field. Furthermore, this study verified the validity of the proposed performance evaluation method through specific case analyses and used AHP to quantify its validity objectively. Finally, this study found the fact that non-financial prospectives, compared to financial prospectives, should be more importantly considered as the performance evaluation index of the family restaurants. Especially, the study showed that the proportion of performance evaluation indexes related to Customers prospective and Learning and Growth prospective revealed very highly, therefore variables such as customer satisfaction index, per employee productivity, education and training, customer response rate, employee satisfaction index should be emphasized as key factors at the process of selecting indexes and measuring their performance evaluation of the food service industry.