• Title/Summary/Keyword: 성과균형표

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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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Performance Measurement in College Information System through BSC (균형성과표(BSC)를 이용한 대학 정보화의 성과 평가)

  • Kim, Sang-Won;Kwon, Ho-Yeol
    • 한국IT서비스학회:학술대회논문집
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    • 2005.05a
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    • pp.552-561
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    • 2005
  • 균형성과표는 기존의 재무적인 성과를 포함하는 다양한 영역의 측정이 가능할 뿐 만 아니라 각 지표 사이의 인과관계를 관리할 수 있으므로 정보화 성과의 원인을 파악할 수 있고 이에 따르는 개선방안과 목표치를 설정하여 성과 개선 방안을 마련할 수 있다는 장점이 있다. 본 연구에서는 대학의 종합정보 시스템을 도입하면서 얻어진 정보화 성과에 대하여 균형성과표(BSC)에서 제공하는 4 가지 균형 잡힌 관점을 통해 평가하였다. 이를 위하여 먼저 BSC 이론을 바탕으로 최근 대학주변의 경쟁 환경에 대응 할 수 있는 전략적 목표 및 비전의 평가 지표를 선정한 후, 대학의 공공성과 효율성을 조화시켜 정보시스템의 성과 평가에 적용하는 방법을 제안하였으며, 현장에서 구현된 실무사례를 대상으로 제안된 방법을 적용 및 평가하였다.

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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.

Using the Balanced Scorecard and Organizational Performance (조직의 경영성과 측정과 평가를 위한 균형성과표(BSC) 모형의 도입 및 활용 효과에 관한 연구)

  • Jang, Chung-Seok
    • Korean Business Review
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    • v.22 no.1
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    • pp.77-101
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    • 2009
  • The main purpose of this study is to assess the effect of using Balanced Scorecard, and relationship among learning and growth performance, internal business performance, customer performance, financial performance, and business performance. To achieve this study, theoretical and empirical studies related to Balanced Scorecard were carried out simultaneously. A field survey was undertaken through questionnaire sampling a population of construction firms. The established hypotheses related to Balanced Scorecard and organizational performance were verified by the paired-t test analysis using SPSS. The result of this research are as follows : First, BSC firm's learning and growth performance are higher than those of before BSC adopting firms significantly. Second, BSC firm's internal business performance level is higher than that of before BSC firm's significantly. Third, BSC firm's customer performance level is higher than that of before BSC firm's significantly. Fourth, BSC firm's financial performance level is higher than that of before BSC firm's significantly. Fifth, BSC firm's Business performance level is higher than that of before BSC firm's significantly. This study contributes to the BSC research by being the study focus on the BSC at the general indicators and provides evidence that may help understanding the possible relationship between BSC adoption and improvement of organizational performance. There are some limitations, however, of this study. The result are based on a cross sectional sample of construction firms, which may not be reflective of the entire population.

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The impact of suitability between competitive strategy and organizational culture on performance by balanced scorecard perspective (경쟁전략과 조직문화의 적합성이 균형성과표 관점별 성과에 미치는 영향)

  • Choi, Won-Ju
    • Management & Information Systems Review
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    • v.38 no.2
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    • pp.105-118
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    • 2019
  • In order for a strategy established by a company to be implemented efficiently, it must be supported by an appropriate organizational culture. This means that if a firm has an organizational culture suitable for strategy implementation, performance can be enhanced. This study divides competitive strategy into cost leadership strategy and product differentiation strategy, and organizational culture into hierarchical/rational culture and consensual/development culture. Based on 122 questionnaires collected through KOSPI listed manufacturing companies, the results of the empirical analysis on the effect of suitability between competitive strategy and organizational culture on performance by balanced scorecard perspective are summarized as follows. First, it shows that the cost leadership strategy and the hierarchical/rational culture are more fit. Specifically, The high suitability between the cost leadership strategy and the hierarchical/rational culture has a positive effect on the performance of the balanced scorecard perspective(excluding performance by learning and growth perspective). Second, The high suitability between the product differentiation strategy and the consensual/development culture has a positive effect on the performance of the balanced scorecard perspective. The results of this study suggest that it is important to form a corporate culture that can lead to changes in the beliefs and behaviors of organizational members in accordance with the competitive strategy in order to successfully implement the strategies established by the company.

A Study on Usefulness of BSC for Strategy Management of Korean Shipping Companies (우리나라 외항선사의 전략관리(戰略管理)를 위한 BSC의 有用性(유용성)에 관한 실증연구(實證硏究))

  • Lee, Yun-Jae;Ahn, Ki-Myung;Lee, Sung-Yhun
    • Journal of Korea Port Economic Association
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    • v.25 no.4
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    • pp.299-320
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    • 2009
  • This paper firstly aims to classifying the applicability of the Balanced Scorecard approach to Korean ocean-going shipping firms' management system. The applicability of this approach is from Korean shipping firms using Balanced Scorecard will create more effective and efficient organizational performance with reflecting non-financial indexes and making a balance among missions in organization. Secondly, the paper suggests positive information and theoretical evidences to improve Korean shipping firms' management system examines an availability of the Balanced Scorecard as one method of management tools. So these factors are analysed by structural equation model. This study provides CEO in Korean ocean-going shipping firm the guideline and availability of the Balanced Scorecard as to what kinds of factors should be considered and what is the most critical factor to adopt the BSC into their business.

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고등교육기관의 평가인증제가 대학 경영성과에 미치는 영향 -전문대학을 중심으로

  • Yun, Mun-Do;Seo, Yeong-Uk
    • Proceedings of the Korea Technology Innovation Society Conference
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    • 2017.05a
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    • pp.753-783
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    • 2017
  • 본 연구는 고등교육기관의 평가인증제가 대학의 경영성과에 어떠한 영향을 미치는지를 알아보기 위하여 1주기 기관평가인증제가 대학 균형성과표(BSC) 4가지 관점의 성과에 미치는 영향을 검증할 목적으로 진행되었다. 이를 위하여 고등교육기관의 1주기 평가인증제에 대한 내용을 살펴보고, 대학 조직의 균형성과표(BSC) 및 1주기 기관평가인증제의 성과분석에 대한 선행연구에 대해 살펴보았다. 그리고 독립변수인 기관평가인증제 즉, 기관평가인증제도에 대한 관심의 정도, 기관평가인증의 평가준비에 대한 적절성, 기관평가인증의 자체평가에 대한 만족도가 대학 균형성과표(BSC)의 고객관점, 내부프로세스 관점, 학습과 성장 관점, 재무 관점의 4가지 성과에 미치는 영향을 분석 검증하였다. 기존의 1주기 기관평가인증제의 성과분석에 관한 선행 연구들은 주로 평가인증제 체제 자체의 성과와 각 평가요소에 있어서 대학의 변화에 초점을 두고 성과를 분석함으로써 정작 기관평가인증제가 평가인증의 평가대상인 대학의 경영성과에 미친 영향에 대한 분석은 제대로 이루어지지 못하였다. 이러한 점에서 기관평가인증제가 대학의 경영성과에 미친 영향을 분석한 결과 첫째, 기관평가인증제중 기관평가인증의 평가준비에 대한 적절성과 기관평가인증의 자체평가에 대한 만족도는 대학 BSC의 고객 성과에 정(+)의 영향을 미치지만, 기관평가인증제도에 대한 관심 정도는 고객 성과에 영향을 미치지 않는 것으로 나타났다. 둘째, 기관평가인증제 중 기관평가인증의 평가준비에 대한 적절성과 기관평가인증의 자체평가에 대한 만족도는 대학 BSC의 내부프로세스 성과에 정(+)의 영향을 미치지만, 기관평가인증제도에 대한 관심 정도는 내부프로세스 성과에 영향을 미치지 않는 것으로 나타났다. 셋째, 기관평가인증제 중 기관평가인증제도에 대한 관심 정도와 기관평가인증의 자체평가에 대한 만족도는 대학 BSC의 학습과 성장 성과에 정(+)의 영향을 미치지만, 기관평가인증의 평가준비에 대한 적절성은 학습과 성장 성과에 영향을 미치지 않는 것으로 나타났다. 넷째, 기관평가인증제 중 기관평가인증의 평가준비에 대한 적절성과 기관평가인증의 자체평가에 대한 만족도는 대학 BSC의 재무 성과에 정(+)의 영향을 미치지만, 기관평가인증제도에 대한 관심 정도는 재무 성과에 영향을 미치지 않는 것으로 나타났다. 이는 기관평가인증의 평가준비와 자체평가 과정을 통해 실질적인 교육체계 혁신이나 내부프로세스 효율성 향상으로 인해 교육의 질이 개선되어 학생의 만족도와 선호도가 높아지며, 아울러 안정적 재원확보와 재원의 효율적 관리를 가져오는 것으로 해석된다. 그리고 기관평가인증제도에 대한 인식과 관심은 인증 획득이라는 목표를 설정하게 하고, 기관평가인증의 자체평가를 통해 인증평가에서 요구하는 기준 이상을 충족하도록 학습과 혁신이 이루어지는 것으로 해석할 수 있다. 본 연구의 결과는 학령인구의 급감 등 급변하는 대학의 대내외 환경에서 생존을 넘어 지속가능한 발전을 도모하기 위해 평가인증제를 다양한 대학의 경영성과로 연계할 경영전략 수립에 유용한 정보를 제공할 것이다.

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Research on Performance Measurement of Construction Projects Using Balanced Scorecard (BSC) (균형성과표를 이용한 건설사업 성과측정 구축방향에 관한 연구)

  • Kim Dae-Yeon;Lee Jae-Seob
    • Proceedings of the Korean Institute Of Construction Engineering and Management
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    • 2004.11a
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    • pp.494-499
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    • 2004
  • The competitiveness of the domestic construction industry is faced with a serious crisis due to the decrease of domestic demands, and is below par with that of developed countries as well as of competing nations. There is a pressing need for a way to overcome this problem and restore competitiveness of the domestic construction industry. Therefore, this research, through real case studies, suggested a method of evaluating construction performance, which eliminates waste factors in each construction phase and maximizes cost saving effects.

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Extraction of the Key Performance Indicators of Construction Management Using Balanced Score Card (균형성과표를 활용한 건설사업관리의 핵심성과지표 도출)

  • Lim, Wooseok;Jung, Jihyun;Lee, Hakki
    • Korean Journal of Construction Engineering and Management
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    • v.16 no.6
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    • pp.22-30
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    • 2015
  • Enterprises should set up realizable goals and continually control the goals from apprehending whether they can be realized or not so that the enterprises grow consistently. Furthermore, from supplementing parts to be improved, goals are reset and the result should be controlled in order to fit to them. Lately, a lot of discussions about the results of organizations, projects, and companies are being realized in construction field. Particularly, in construction management, effective and professional control activities throughout the life cycle of facilities as well as the stage of business implementation of construction work are needed. About the result measurement of the construction management, lots of most domestic researches stay in the level of establishing basic concepts. Also, since characteristics of the construction field and the construction management were not reflected properly, it is in a situation that the result control system is not applied to on-site real works. Hence, this study intends to suggest fundamental data for measuring objective results from extracting result areas and key performance indicators of the construction management using Balanced Score Card.