Journal of Digital Convergence (디지털융복합연구)

The Society of Digital Policy and Management (한국디지털정책학회)
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A Case Study and Analysis on the Performance Measurement systems of Manufacturing Companies

제조기업의 성과측정시스템에 관한 사례 연구

  • Received : 2013.11.19
  • Accepted : 2014.01.20
  • Published : 2014.01.28
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Abstract

In this study, questionnaires and field interviews in practice the use of PMS, in assessing companies' usage and employee's perceived importance of performance measures for the characteristics of PMS was investigated. The results of this study can be summarized as follows: First, the companies in the respective business environment and strategies to improve the performance measures reflect, but was using a lot of financial measures. Second, discrepancy-between employee's perceived importance and companies' usage of non-financial measures was showed. Thus, there is a need to develop a variety of performance measures and increase the use of non-financial measures. Third, the company has to consider design and use of PMS to induce the awareness of employees and behavioral changes in order to improve organizational performance.

본 연구에서는 설문지와 현장 인터뷰를 통해 실무적으로 경영진의 PMS의 이용 형태, 성과평가시 지표의 활용, 성과평가시 지표의 중요성 정도로 PMS의 특성에 대해 실무적으로 살펴보았다. 본 연구의 결과는 다음과 같다. 첫째, 기업은 저마다의 기업환경에서 성과향상을 위하여 전략을 성과평가지표에 반영하고 있으나 재무지표를 많이 이용하고 있었다. 둘째, 성과평가시 비재무지표의 이용과 중요성 정도에는 차이가 나타났다. 따라서 다양한 성과측정지표를 개발하고 비재무지표의 이용을 증가할 필요성이 있다. 셋째, 기업은 조직구성원들의 인식과 행동 변화를 유도하여 조직성과를 개선시키기 위해 PMS의 구축과 활용에 관심을 두어야 할 것이다.

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