Journal of Digital Convergence (디지털융복합연구)

The Society of Digital Policy and Management (한국디지털정책학회)
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A Study on the Effects of Performance Measures in BSC on the performance of Hotel Industry

BSC 관점의 성과측정치가 호텔기업의 성과에 미치는 영향

  • Ryu, Ji-Ho (Dept. of Tourism and Convention, College of Economics & International Trade, Pusan National University) ;
  • Lee, Won-Ki (Dept. of Accounting Information, Gyeongnam National University of Science and Technology)
  • 류지호 (부산대학교 경제통상대학 관광컨벤션학과) ;
  • 이원기 (경남과학기술대학교 상경대학 회계정보학과)
  • Received : 2014.02.11
  • Accepted : 2014.03.20
  • Published : 2014.03.28
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Abstract

The purpose of this study is to analyze the effects of financial and non-financial performance measures in BSC on the performance of hotel industry. To achieve research purpose, this study analyzed the data from korean hotel industry. Empirical results of this study show that there are significant positive correlations among the performance measures in terms of four balanced scorecard. These results are consistent with those of previous studies. In addition, regression analyses has shown that the performance measures have positive impacts on the performance of hotel firms.

본 연구에서는 호텔기업을 대상으로 기존의 BSC 관점의 재무적, 비재무적 성과지표를 활용하여 이들 성과측정치의 제공이 경영성과에 미치는 영향을 실증분석을 통해 분석하고자 하였다. 실증분석결과, 균형성과표의 네 가지 관점의 성과측정치들은 서로 통계적으로 유의적인 정(+)의 관계가 있는 것으로 나타났다. 또한 각 관점의 성과지표가 실질적으로 호텔기업의 성과증진에 미치는 영향을 알아보기 위하여 실시한 회귀분석결과에서는 네 가지 관점의 성과측정치들이 각각 해당 성과 개선에 긍정적인 영향을 미치고 있는 것으로 분석되었으며, 고객을 직접적으로 대면하여 서비스를 제공하는 호텔기업의 특성상 고객관점의 성과측정치가 고객관점의 성과에 가장 큰 영향을 미치는 것으로 나타났다.

Keywords

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