Journal of Korean Society for Quality Management (품질경영학회지)

Korean Society for Quality Management (한국품질경영학회)
권호 표지

A TOC and BSC based Incentive Model for Small Companies and Some Case Analyses

TOC와 BSC를 활용한 중소기업형 성과보상제 추진모형 구축 및 사례분석

  • Published : 2009.06.30
Download PDF
⟨ Previous Next ⟩

Abstract

While large companies successfully manage incentive systems, small and medium sized companies have difficulties in successful management of the incentive system. In this article, we propose an incentive model fitted for the small and medium sized companies. To overcome the barriers, which are mainly due to lack of resources, we use the ideas of TOC and BSC. We also provide an application example of an actual company and examine the validity of our model.

Keywords

References

  1. 고시근, 구평회, 하재원, 권혁무, 김동준(2004). "6시그마 환경에서의 TOC/DBR 구현", '한국품질경영학회 품질경역학회지', 제32권 제2호, pp.154-167
  2. 고시근(2002), "제약자원 버퍼의 최적크기 결정", '대한산업공학회/한국경영과학회 2002 춘계공동학술대회', pp. 476-480
  3. 고현우(2004). "6시그마 품질경영 활동에서 TOC 적용방안", '한국산업경영시스템학회', 제27권 제1호(3월), pp.103-108
  4. 연경화(2004), "TOC를 이용한 기업성과의 효율적 개선", '한국동서경제연구'. 제15집 제2권, 2004년 2월, pp.155-175
  5. 이동욱(1999), "새로운 원가관리회계 TOC", '월간회계', 9월, pp.31-40
  6. 정남기(2002), "TOC 관점의 BSC, 친구인가 적이가?", '대한산업공학회/한국경영과학회 2002 춘계학술대회', pp489-491
  7. 한국TOC 협회 (2008), "TOC란?", http://www.tockorea.org/toc_dbr.php
  8. Blackstone, J.H.(2001), "Theory of constraints - a status report". International J. of Production Research. V.39, n.6, pp.1053-1080, 2001 https://doi.org/10.1080/00207540010028119
  9. Goldratt. E.M. & Cox, j. (1992) "The Goal", North River Press, 1992(김일운, 장만익, 최광식 공역)
  10. Kaplan & Norton(1992), "The Balanced Scorecard Measures That Drive Performance" , Harvard Business Review (Jan./Feb.), pp71-79
  11. Kaplan & Norton(1993), "Putting the Balanced Scorecard to Work", Harvard Business Review (Sep./Oct.), pp7134-135
  12. Kaplan & Norton(2001), "The Strategy Focused Organization", Harvard Business School Press
  13. Prahalad C. K. and Hamel(1990). "The Core Competence of the Corporation", Harvard Business Review, May-June. pp79-97