• Title/Summary/Keyword: 균형지표

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전략적 성과측정을 위한 공공기관의 동적 균형성과지표 모델 개발

  • Kim, Jong-Tae;Park, Sang-Hyeon;Yeon, Seung-Jun;Kim, Sang-Uk
    • 한국경영정보학회:학술대회논문집
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    • 2007.06a
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    • pp.837-842
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    • 2007
  • 일반기업에서 성과측정이 매우 중요시되는 것과 마찬가지로 공공환경의 복잡한 변화와 함께 공공기관에서도 성과측정이 중요시 되고 있다. 이에 따라 공공기관에서는 무형자산의 중요성을 인식하면서 성과측정과 관리의 수단으로 균형성과지표(Balanced Scorecard)를 도입하고 있다. 그러나 균형성과지표는 일반기업의 성과측정을 위해 고안된 방법론으로 공공기관의 특성을 반영할 수 있도록 변형되지 않고서는 공공기관에 그대로 도입되어 사용될 수는 없다. 더욱이 기존의 BSC는 '시간지연(time delay)'을 가지고 있는 지표들간의 상호작용 및 상호 의존성을 반영하지 못하고 있으며, 지표들간의 피드백을 유발하는 인과관계를 간과하고 있다. 따라서 본 연구에서는 핵심지표들간의 상호작용 및 관계성의 설정과 새로운 정책이나 입법과정에서 발생할 수 있는 '시간지연'에 의한 영향 등을 반영하고자 시스템다이내믹스(System Dynamics)와 시스템사고를 적용, 공공기관, 성과측정에 적합한 Dynamic BSC 모델을 개발하고자 한다.

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The Assessment of balance ability and development of indicators for normal adults in Korea in their 20s using digital equipment(FRA 510 S) (디지털 장비(FRA 510 S)를 활용한 한국 20대 정상 성인 균형능력 평가 및 지표 개발)

  • Park, Tae-Sung;Kim, Sang Hun;Kang, Jong-Ho;Shin, Myung-Jun
    • Journal of Convergence for Information Technology
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    • v.10 no.9
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    • pp.215-221
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    • 2020
  • This study intends to evaluate the balance ability of Korean adults in their 20s and create balance indicators using digital equipment(FRA 510 S). The study participants participated in 50 men and women in their 20s without musculoskeletal and nervous system diseases. For data analysis, Repeated Measures ANOVA was used. As a result of the study, it was confirmed that the movement of the body weight was higher when the eyes were closed and the test was performed than when the eyes were opened on a flat floor and a balance pad(47cm×39cm×5.5cm). And there was no difference according to the gender of men and women. In a future study, it is considered that the balance ability of normal elderly people will be evaluated, and the balance index of normal adults in Korea will be created and applied to the evaluation of patients with impaired balance ability.

Curse of 'M': Work-Life Balance and Essential Development of Policies in Social and Cultural Aspects ('M'의 재앙: 사회·문화적 관점에서 본 일과 삶의 균형과 정책 방향)

  • Kim, KyungHee;Ryu, Seoung-ho
    • The Journal of the Korea Contents Association
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    • v.16 no.6
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    • pp.416-431
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    • 2016
  • Along with the mood of 'Beyond GDP', it is necessary to explore how these subjective concepts such as happiness and well-being are quantified to be compared among many countries. The concept of 'Work-life balance (WLB)' is likely to be located on the boundary between the subjective and objective areas. Thus, this article aims to examine the policies related to WLB and how to change or develop those policies considering the concept of WLB and the circumstantial particularity of Korea. There are several suggestions on certain developments in the existing policies interfering WLB at three levels. First the government needs to conduct campaigns to transform traditional gender roles through active advertisement. Second, the company needs to use the long-lasting 'hierarchical organisation culture' for employee's work-life balance for regulating working hours and exhausting paid holidays and maternity or paternity leave. Finally, families should understand and support their wives' current circumstances facing the struggle between a mother and economic worker.

Aligning BSC and Strategic Value-Based Management (전략적 가치 창출과 연계되는 균형성과지표 설계 방안)

  • 이원창;오정은;서의호
    • Proceedings of the Korean Operations and Management Science Society Conference
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    • 2002.05a
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    • pp.232-239
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    • 2002
  • 경영환경의 변화를 예측하고, 변화를 창조하며 적극적으로 대응하고자 하는 오늘날 기업 활동의 노력은 전통적인 경영관리시스템(MIS, Management Information System)의 한계를 인식하고 있다. 테일러의 과학적 경영관리 기법을 근간으로 발전해온 MIS분야는 종래의 경영환경, 즉 변화 정도가 미약하거나 또는 예측 가능한 변화의 환경 속에서 기업관리 활동이 가능한 경우에 그 효과를 볼 수 있었다. 전략적 기업관리(SEM, Strategic Enterprise Management)는 기업의 가치창출을 위한 근본적인 프로세스에 관심을 가지고 있다. 이 연구에서는 기업의 가치중심 경영 기법과 연계되는 성과관리시스템의 새로운 설계 방안을 제시하고자 한다. 기업의 전략적 가치동인(value driver)을 도출하여 전략방향의 대안을 제시하고 그러한 전략대안을 달성하기 위한 균형성과지표를 개발한다. 향후 이 지표들은 다시 가치동인도에 반영되어 기업의 전략적 가치향상을 위한 지표 선정의 적정성을 검증하게 된다. 결국, 기업의 가치창출이라는 대명제 안에서 가치평가모델링(VBM, Value Based Management)과 균형성과 지표의 연계성을 강조하는 틀을 제시하게 될 것이다.

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Determination of Nitrogen Balance of Agricultural Land among OECD Nutrient Balance Indexes (OCED 농업양분지표중 질소 균형지표 설정)

  • Lee, Chun-Soo;Kim, Pil-Joo;Park, Yang-Ho;Kwak, Han-Kang
    • Korean Journal of Soil Science and Fertilizer
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    • v.33 no.5
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    • pp.347-355
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    • 2000
  • To determine nitrogen balance (Input-Output) of Korea that was asked by Joint Working Party of the Committee for Agriculture and the Environment Policy Committee, OECD, nitrogen input and output were separately investigated as followings: nitrogen input included the amounts of chemical fertilizer consumption, cattle manure production, and biological nitrogen fixation in the national scale, and nitrogen output summed amounts withdrawn by crop and pasture harvesting, and crop residue removal, and lost by denitrification. In 1997, nitrogen balance of Korea was $158kg\;ha^{-1}$ and $211kg\;ha^{-1}$ on including and excluding denitrification loss, respectively. N balance excluded N loss by denitrification and N withdrawal by crop residues on nitrogen output was $250kg\;ha^{-1}$, which OECD asked to except two items from N balance determination because participants were not enough their data. Nitrogen balance was increased to 1.7~2.3 times in 1997 compared with 70 and $162kg\;ha^{-1}$ in 1985, which calculated on the condition of including denitrification and excluding denitrification and removal of crop residues in nitrogen output, respectively. This increase was caused mainly by increasing livestock manure production and chemical fertilizer consumption together with agricultural land area decrease. Nitrogen input was composed with 59% of chemical fertilizer. 42% of cattle manure and 5% of others in 1997, and output was with 73% of crop production, 23% of crop residue withdrawal and 4% of pasture production. Average nitrogen balance excluded N loss by denitrification and N withdrawals by crop residues in 1995~1997 calculated by OECD was $253kg\;ha^{-1}$, which was the second highest rank in OECD participants following $262kg\;ha^{-1}$ of Netherlands. Japanese N balance that has similar farming system with us was $135kg\;ha^{-1}$.

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Learning & Growth Performance, Financial Performance, and General Performance (조직의 인적자원 학습 및 성장성과, 재무적 성과와 경영성과 간의 관계에 관한 연구)

  • Jang, Chung-Seok
    • Korean Business Review
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    • v.21 no.2
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    • pp.111-136
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    • 2008
  • The central purpose of this study is to examine the relationships among learning and growth perspective, internal business process perspective, custom perspective, financial perspective, and general performance. To achieve this purpose, this study uses Kaplan and Norton's(1996) Balanced Scorecard Model theory. A field survey was undertaken through questionnaire sampling a population of construction companies. The data was collected from 185 firms in Korea for the analysis. The major findings of this study can be summarized as follows; Theoretical consideration and empirical study indicate statistically significant relationship(F=7.68, p=0.000). Especially, Financial perspective appeared to mediate the relationship between non-financial perspectives and general performance. It concludes that Non-financial perspectives significant affect the financial perspective and general performance. But, there are several limitations and directions for future research that should be noted. The potential limitation of this study concerns sampling and for selection process. Future research needs to reduce potential bias by collecting data which allows multiple industries for a subset of the sample.

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A Study of Status and Alternative System on Six Sigma Project Evaluation System (6시그마 프로젝트 평가시스템 현황과 대안연구)

  • Yang, Jong-Gon
    • Journal of Korea Society of Industrial Information Systems
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    • v.13 no.5
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    • pp.124-132
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    • 2008
  • Most companies in Korea that are implementing six sigma programs evaluate belt's project performance based on their own evaluation systems. Financial performance is a major criterion to evaluate project performance. New project evaluation systems which are based on not only financial performance but also non-financial performance need to be presented for better performance system. The study presents the integration system of balanced scorecard and six sigma project evaluation systems to show balanced view points of performance. Each evaluation index of four view points are presented in the study and could be utilized for alternative project evaluation systems.

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An Analysis of Indicative Factors Affecting the Satisfaction of Life by Local Governments (지방자치단체별 삶의 만족도에 영향을 주는 지표 분석)

  • Im, Kwang Hyuk;Kim, Seok-Hun
    • Proceedings of the Korea Contents Association Conference
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    • 2019.05a
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    • pp.223-224
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    • 2019
  • 최근 개인의 일과 생활이 조화롭게 균형을 유지하고 있는 상태를 나타내는 워라밸(Work and Life Balance)에 대한 사회적 관심이 커지고 있다. 즉, 과거에는 직장에서의 성과 창출을 통한 지위 향상에 관심을 가졌지만, 현재에는 직장과 개인적인 생활의 균형을 중요하게 생각하는 경향이 강해지고 있다. 이러한 사회 현상과 맞물려 많은 지방자치단체를 비롯한 공공기관은 물론 규모가 큰 민관기관에서도 삶의 질과 관련된 구성원들의 만족도 조사를 실시하고 있다. 지방자치단체의 다양한 지표를 나타내는 지방지표 중에 삶의 만족도 지표도 포함되어 있다. 본 연구는 지방자치단체 통합데이터베이스 및 e지방지표를 이용하여 지방자치단체에 속한 구성원들의 삶의 만족도에 영향을 미치는 지표를 분석하고자 한다.

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A Study on the Time-lag Effects of Financial & Non-financial Performances of Balanced Scorecard (균형성과표의 재무적 및 비재무적 성과의 시차적 효과 특성에 관한 연구)

  • Jeong, Ki-Man
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.10 no.8
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    • pp.2103-2109
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    • 2009
  • Balanced Scorecard(BSC) is one of the ways to estimate the achievement results of enterprises which, beyond the simple financial index traditionally used for enterprise achievement result management system, aims to estimate and manage the key perspectives for the future and goal achievement of enterprises as financial perspectives, customer perspectives, internal business perspectives, learning and growth perspectives with a fully consistent and balanced measure, and moreover manage their relationships regarding cause and effect on its basis. Introduction of BSC can be a profound implication for management strategies not only in that its introduction itself has numerous direct effects but also in the way of understanding whether or not its sequential relations exist. Thus this study focused on if the introduction of BSC is effectual, and if there exist any time-lag sequential relations between the effects. The results of the this study indicate that the introduction of BSC has positive effects on the internal business perspectives, learning and growth perspectives, financial perspectives, with the last aspect lasting longer. After dividing perspectives of BSC into leading indicator and lagging indicator, the analysis on if there was some relationships between two indicators was done. As a result, the introduction makes internal process improve first, which has positive effects on financial performance next.

A Study on the Development of Performance Evaluation Model Utilizing BSC(Balanced Score Cards) for Construction Firms (균형성과지표(BSC) 개념의 건설기업 성과평가모델 개발에 관한 연구)

  • Shin Kyoo-Chul
    • Proceedings of the Korean Institute Of Construction Engineering and Management
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    • autumn
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    • pp.27-34
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    • 2002
  • Utilizing information and knowledge is one of the major objectives in the management of construction firm. This trend has been developed both inside of the firms and overall industry-wise. Therefore conventional methods of performance evaluation based on the financial statements such as balance sheet under GAAP(Generally Accepted Accounting Principles) are not sufficient to cover various Performance of constriction firms. Core competency of construction firms needs to be evaluated by the new performance evaluation model. In this research, the concept of BSC (Balanced Score Cards) is utilized to develop the performance evaluation model for construction firms considering four major performance indicators including financial perspective, customer perspective, learn and growth perspective, anti internal business perspective. A model of performance evaluation including criteria is proposed to evaluate construction firms based on their vision and strategy.

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