DOI QR코드

DOI QR Code

균형성과표(BSC) 각 관점간의 복합된 관련성이 기업성과에 미치는 영향 -중국 중소기업을 대상으로-

Analysis on the Composite Relationships among Perspectives in the Balanced Scorecard -Focused on Small and Midium-Sized Manufacturing Firms in China-

  • Lee, Chan-ho (Dept. of Business Administration, Pusan National University)
  • 투고 : 2015.06.05
  • 심사 : 2015.08.20
  • 발행 : 2015.08.28

초록

본 연구는 중국의 중소기업을 대상으로 균형성과표의 각 관점(학습과 성장, 내부프로세스, 고객, 재무)들이 전체적 차원에서 그 복합된 연관관계가 목적달성에 적합하게 이루어지고 있는가에 대한 실태 분석을 목적으로 구조 방정식모형을 이용하여 검정하였다. 분석결과 학습과 성장은 내부프로세스를 매개로 그리고 직접적으로 재무적성과에 긍정적인 영향을 미쳐 기업에서 재무적성과를 높이기 위해서는 학습과 성장 그리고 내부프로세스를 잘 관리해야 함을 알 수 있었다. 또한 고객의 만족과 충성도를 높이기 위해서는 종업원에 대한 학습과 성장이 중요함을 알 수 있었다. 본 실태분석 결과는 중국의 중소기업들이 재무적인 경영성과를 높이기 위해서 경영자가 경영관리의 초점을 어디에 맞추어야 하는가에 대한 단서를 제공할 수 있을 것이다.

In this study, we analyze using a structural equation model if an appropriate composite relations among the perspectives(Learning & Growth, Internal Business Process, Customer, Financial perspective) of the balanced scorecard are formed to achieve the ultimate goal in Chinese SMEs. In this study, we find that Learning & Growth perspective is related positively to Financial perspective directly and indirectly via Internal Business Process and also find that for success the careful management is required for Learning & Growth and Internal Business Process perspective. The results of this study will provide information about where the need to emphasis on management to improve the financial performance in Chinese SMEs.

키워드

참고문헌

  1. Kaplan Robert S., David P. Norton, "The balanced Scorecard measures that drive performance, Harvard Business Review", pp. 71-79, 1992.
  2. Bemo-Gyu Kim, "Influences of the BSC Evaluation Indicator on the Evaluation Results Acceptance of Institutions, Ph.D. dissertation", pp. 1-125, Myongji University, 2012.
  3. Tongwei Sheng, "A Study on the Use of BSC in the Strategic Human Resource Management, Master dissertation", pp. 2-55, Cheongju University, 2012.
  4. Sung-Ju Lee, "A Study on BSC Performance to type of Corporate Culture, Master dissertation", pp. 2-64, Hanyang University, 2011.
  5. Chong Fang Zhou, "A Comparison Research of Outcome after Participation in ERP System between Korea and China based on the BSC, Master dissertation", pp. 2-61, Woosong University, 2011.
  6. Sung-Jai Lee, "A Study on the Effect of the Adoption of Balanced Scorecard in Korean Universities, Ph.D. dissertation", pp. 1-90, Kyungwon University, 2010.
  7. Chang-ki Lee, "An Empirical Study on the Effect of Balanced Scorecard on Firms' Financial Performance : Focus on Small and Midium-Sized Manufacturing Firms, Ph.D. dissertation", pp. 1-104, Hansung University, 2010.
  8. Beung-Gou Lim, "An analysis of the Structural Relationships among the Perspectives of the BSC model in Public Organization : Focusing on National Tax Service, Ph.D. dissertation", pp. 3-89, Wonkwang University, 2008.
  9. Jung-young Kim, "An Empirical Study on the Effect of BSC on Management Performance of SME's and Venture Enterprises, Ph.D. dissertation", pp. 4-128, Konkuk University, 2009.
  10. Se-Hoon Ko, "The Structural Relationship between Competitive Strategy and Performance in SMEs and Venture Businesses, Ph.D. dissertation", pp. 3-152, Konkuk University, 2011.
  11. Hong-Sung Yoo, "The Effects of the Linkage between Corporate Strategy and Balanced Scorecard on Performance, Ph.D. dissertation", pp. 1-103, Inha University, 2006.
  12. Gum-Boong Doo, "A Case Study on Balanced Scorecard of the Chinese Companies, Master dissertation", pp. 2-50, Mokpo University, 2011.
  13. Sang-Don Kim, "An Empirical Study on Critical Factors Affecting the Performance of Korean Construction Firms Based on BSC Perspective, Ph.D. dissertation", pp. 1-100, Soongsil University, 2013.
  14. Myong-ki Keum, "A Study on the Influencing Effects of the Sustainable Management Efforts on the Perceived Performance of Firms, Ph.D. dissertation", pp. 1-153, Dankook University, 2011.
  15. Kyoung-Hoon Seo, "An Empirical Study on the Key Success Factors of BSC, Master dissertation", pp. 2-64, Hongik University, 2009.
  16. Min Hong, "Study on Influential Factors of BSC Introduction and Operational Effects of China's Local Government: based on Cognition Investigation of Civil Servants of Qingdao City, Master dissertation", pp. 2-67, ChungAng University, 2013.