Journal of Korean Society of Industrial and Systems Engineering (산업경영시스템학회지)

Society of Korea Industrial and System Engineering (한국산업경영시스템학회)
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A Combined DEA-BSC methodology for evaluating organizational efficiency

DEA와 BSC 기법을 이용한 조직 효율성 비교에 대한 연구

  • 김범수 (한국씨티그룹캐피탈㈜) ;
  • 장태우 (한국전자통신연구원) ;
  • 신기태 (대진대학교 산업시스템공학과) ;
  • 박진우 (서울대학교 산업공학과)
  • Published : 2005.06.01
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Abstract

The balanced scorecard(BSC) overcomes the limit of traditional financial statement that focuses on only financial performance. BSC is widely used in government and industry because of the clear representation of the relationship and logic between the key performance indicators(KPI) of 4 perspectives - financial, customer, internal process, and loaming and growth. However, traditional BSC does not consider evaluating the difference between the results measured by BSC. By using relatively small number of inputs and outputs In comparing decision-making units, data envelopment analysis(DEA) can aggregate multiple performance measures. In this research, we propose a methodology named CDB(Combined DEA and BSC) to evaluate the performance of organization considering financial and non-financial perspectives. CDB uses KPI of cause-and-effect relationship on BSC as inputs and outputs of DEA method. In addition, this research proposes a method of converting the KPI of BSC to the input and output variables of DEA, and enhancing discrimination power using the limit number of variables. We illustrate the methodology by giving an example of evaluating aquisition-unit efficiency in a supply chain.

Keywords

References

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