Case Study on BSC System Implementation in Korean Public Firms: Focused on KOTRA

BSC 시스템 구축 사례 연구: 대한무역투자진흥공사를 중심으로

  • Kim, Sung-Soo (Department of e-Business, Korea Polytechnic University) ;
  • Lee, Hak-Seon (Department of e-Business, Korea Polytechnic University)
  • 김성수 (한국산업기술대학교 e-비즈니스학과) ;
  • 이학선 (한국산업기술대학교 e-비즈니스학과)
  • Published : 2007.04.30

Abstract

BSC has gained increasing popularity as an effective management tool aligns employee actions and goles with corporate strategy since first being introduced in 1992. Though a lot of people have thought that many corporations have achieved a lot of effectiveness in their business with BSC, by the way, public enterprises have been difficulties in implementing BSC as a management innovation tool because of different characters between private and public enterprises. KOTRA's BSC among domestic public enterprises is early introduced and evaluated very high in quality. So the purpose of this paper is to represent success factors and problems for implementing BSC System of KOTRA and then expects to be used for implementing successful BSC System as a good reference model in domestic public enterprises.

1992년 BSC가 소개된 이후로 회사에서 직원의 행동과 목표에 조직의 전략을 조절하는 효과적인 관리도구로 알려지기 시작했다. 비록 사람들은 많은 회사들이 BSC를 통하여 그들의 업무에서 많은 효과성을 높였다고 알고 있지만, 공기업의 경우는 민간기업과 특성이 다르기 때문에 경영혁신 도구로서 BSC 구축시 많은 어려움을 겪고 있는 실정이다. 많은 공기업들 중에서 KOTRA의 BSC는 초기에 도입되었고, 매우 높은 평가를 받고 있다. 본 연구의 목적은 KOTRA의 BSC 시스템 구축사례를 통하여 성공요인들과 문제점들을 제시하였고, 나아가서는 국내 공기업에서 BSC시스템을 성공적으로 구축하는데 좋은 참조모형이 되리라 사료되어진다.

Keywords

References

  1. 갈웹(주), 지속성장을 위한 KOTRA 중장기 발전 전략 수립 연구 용역 기술제안서, 2006
  2. 김성수, 'SI 산업의 IT전문가육성시스템에 관한 연구', 한국산업기술대학교 제3호 논문집, 2002.2., pp. 184-189
  3. 권미수 외 16인, 공공부문의 성과평가 및 관리방안 연구: BSC를 중심으로, 한국전산원, 2005
  4. 문보경, '전략경영도구로서의 균형성과관리(Balanced Scorecard)', 우정정보, 2000 봄, pp.31-54
  5. 박동형, Competitive Strategy Analysis : KOTRA's BSC Case Study(2001-04), Helsinki School of Economics 석사학위논문, Aug. 2005
  6. 송경근 역, BSC 구축 & 실행사례, 한.언, 2002
  7. 오영교, 변화를 두려워하면 1등은 없다, 더난출판, 2003. 12
  8. 조성훈, '행자부, 지방공기업 BSC 추진 문제없나?', 디지털타임즈, 2006. 11
  9. BSC연구회, 한국형 BSC 성공사례 11, 삼성경제 연구소, 2006. 8
  10. KOTRA, 2004년도 경영실적보고서 및 사장경영 계약이행실적보고서, 2005. 1
  11. KOTRA, KOTRA 성과관리시스템 : BSC 평가모델 중심, 2006. 2
  12. Ahn, H., 'Applying the Balanced Scorecard Concept: an Experience Report', Long Range Planning, Aug. 2001, pp. 441-461
  13. Brewer, P., 'Putting Strategy into the Balanced Scorecard', Strategic Finance Magazine, 2002, pp. 44-52
  14. Eickelmann, N.S., 'A Comparative Analysis of the Balanced Scorecard as Applied in Government and Industry Organizations', Information Technology Evaluation Methods and Management, IDEA Group Publishing, 2001, pp. 253-268
  15. Hoque, Z. & James, W., 'Linking Balanced Scorecard Measures to Size and Market Factors : Impact on Organizational Performance', J. Manage. Ace. Res. 12, 2000, pp. 1-17 https://doi.org/10.2308/jmar.2000.12.1.1
  16. Ittner, C., Larcker, D.F. & Randall, T., 'Performance Implications of Strategic Performance Measurement in Financial Services Firms Accounting', Organizations and Society 28, 2003, pp. 715-741 https://doi.org/10.1016/S0361-3682(03)00033-3
  17. Kaplan, R.S. & Norton, D.P., 'The Balanced Scorecard - Measures that Drive Performance', Harvard Business Review, Vol.70, No.1, Jan-Feb. 1992, pp. 71-79
  18. Kaplan, R.S. & Norton, D.P., 'Putting The Balanced Scorecard to Work', The Harvard Business Review, Sep.-Oct. 1993, pp. 134-147
  19. Kaplan, R.S. & Norton, D.P., 'Using The Balanced Scorecard as a Strategic Management System', The Harvard Business Review, Jan.-Feb. 1996, pp. 75-85
  20. Kaplan, R.S. & Norton, D.P., The Balanced Scorecard : Translating Strategy into Action, Harvard Business School Press, 1996
  21. Kaplan, R.S. & Norton, D.P., The Strategy Focused Organization: How Balanced Scorecard Companies Thrive in the New Environment, Harvard Business School Press, 2001
  22. Kaplan, R.S. & Norton, D.P., 'Measuring the Strategic Readiness of Intangible Assets', Harvard Business Review, 2004, pp. 52-63
  23. Kaplan, R.S. & Norton, D.P., Strategy Maps: Converting Intangible Assets into Tangible Outcomes, Harvard Business School Press, 2004
  24. Letza, S. R., 'The Design and Implementation of the Balanced Business Scorecard: an Analysis of Three Companies in Practice', Business Process Re-engineering & Management Journal, 1996, pp. 54-76
  25. Lohman, C., Fortuin, I. & Wouters, M. 'Designing a Performance Measurement System: a Case Study', European Journal of Operationnal Research, 2004, pp. 267-286
  26. Malina, M. A. & Selto, F. H., 'Communicating and Controlling Strategy: an Empirical Study of the Effectiveness of the Balanced Scorecard', J. Manage. Acc. Res. 13, 2001, pp. 47-90 https://doi.org/10.2308/jmar.2001.13.1.47
  27. Niven, P.R., Balanced Scorecard Step-by-Step: Maximizing Performance & Maintaining Results, John Wiley & Sons, Inc., 2002
  28. Niven, P.R., Balanced Scorecard Step by Step for Government & Nonprofit Agencies, John Wiley & Sons, Inc., 2003
  29. Niven, P.R., Balanced Scorecard Diagnostics: Maintaining Maximum Performance, John Wiley & Sons, Inc., 2005
  30. Schneiderman, A.M., 'Why Balanced Scorecard Fail', Journal of Strategic Performance Measurement, pp. 6-11