• 제목/요약/키워드: BSC: Balanced Scorecard

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국립중앙도서관 정보화사업 성과평가 모형개발 및 평가에 대한 연구 (A Study on Performance Evaluation of Informatization Projects for National Library of Korea)

  • 곽승진;김정택;박용재;박옥남
    • 정보관리학회지
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    • 제31권1호
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    • pp.119-141
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    • 2014
  • 기업과 같은 영리조직뿐만 아니라 비영리조직인 국가기관들도 조직의 경쟁력 강화를 위한 경영혁신의 일환으로 성과평가를 실시하고 있으며 도출된 성과평가 결과를 조직의 예산과 인사에 반영하고 있다. 이에 본 연구는 향후 국립중앙도서관 정보화사업의 효율적 수행과 성과 제고를 위하여 성과지표 모형을 도출하고 도출된 성과지표를 기반으로 정보화사업을 평가하였다. 연구결과 도서관 정보시스템 운영, 디지털 정보자원 확충, 장애인 대체자료 공동활용 체계구축 사업별 2개의 관점에 따라 총 12개의 지표를 선정하였으며, 성과평가 및 중요도-만족도 분석(IPA: Importance-Performance Analysis) 결과를 기초로 개선방안을 제시하였다.

종합경쟁력 평가모형의 개발 및 측정에 관한 연구: 한국 제조업부문을 중심으로 (An Empirical Analysis of Comprehensive Competitiveness Evaluation Model on the Korean Manufacturing Sector)

  • 임양택;임채숙
    • 기술혁신연구
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    • 제12권1호
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    • pp.67-114
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    • 2004
  • This study attempts to integrate causal model with competitiveness evaluation model, both of which have developed independently of each other, in connection with many studies on PMES (performance measurement and evaluation system) including the BSC (balanced scorecard) of Kaplan and Norton (1992, 1996). For this attempt, this study is composed of four analyses : First, this study develops a structural model for evaluating and diagnosing corporate ‘comprehensive’ competitiveness including quality competitiveness, derive CCI (comprehensive competitiveness index) and QCI (quality competitiveness index) ; Second, this study analyzes the determinants of quality competitiveness, the impacts of quality competitiveness, on product design and product reliability, and the impacts of product design and product reliability on quality competitiveness in the comprehensive competitiveness evaluation model of this study. Third, this study empirically identifies the positioning of product design in the quality competitiveness evaluation model of this study and the functional relationship between product design and other functions : product development, manufacturing, marketing, and marketing, and sales in the same comprehensive competitiveness evaluation model, estimate the determinants of product design and its impacts, thereby providing some empirical findings for the foundation of design management theory, and Fourth, this study identifies the positioning of product reliability in the same quality competitiveness evaluation model, estimate the reliability function and the functional relationship between product reliability and other dimensions of product quality, and tests the hypotheses on the causality of product reliability.

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품질개선 및 혁신활동에서 재무성과 측정모형의 개발 (Development of Financial Effect Measurement(FEM) Models for Quality Improvement and Innovation Activity)

  • 최성운
    • 대한안전경영과학회지
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    • 제17권1호
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    • pp.337-348
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    • 2015
  • This research introduces the Financial Effect Measurement (FEM) models which measures both the improvement and the innovation performance of Quality Control Circle (QCC) and activities of Six Sigma. Concepts and principle of Comprehensive Income Statement (CIS), Balanced Scorecard (BSC), Time-Driven Activity Based-Costing (TDABC) and Total Productive Maintenance (TPM) are applied in order to develop the 4 FEM models presented in this paper. First of all, FEM using CIS depicts the improvement effects of production capacity and yield using relationships between demand and supply, and line balancing efficiency between bottleneck process and non-bottleneck processes. Secondly, cause-and-effect relation of Key Performance Indicator (KPI) is used to present Critical Success Factor (CSF) effects for QC Story 15 steps of QCC and DMAIC (Define, Measure, Analyze, Improve, and Control) of Six Sigma. The next is FEM model for service management innovation activities that uses TDABC to calculate the time-driven effect for improving the indirect activities according to the cost object. Lastly, FEM model for TPM activities presents the interpretation of improvement effect model of TPM Capital Expenditure (CAPEX) and Operating Expenditure (OPEX) maintenance using profit, cash and Economic Added Value (EVA) as metrics of enterprise values. To better understand and further investigate FEMs, recent cases on National Quality Circle Contest are used to evaluate new financial effect measurement developed in this paper.

지속가능경영 노력이 인지된 기업의 성과에 미치는 영향요인에 관한 연구 (A Study on the Influencing Effects of the Sustainable Management Efforts on the Perceived Performance of Firms)

  • 금명기;오재인
    • 경영정보학연구
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    • 제18권3호
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    • pp.1-29
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    • 2016
  • 급격한 환경 변화에 대응하기 위하여 많은 기업들은 지속가능경영을 기반으로 기업의 성과를 향상시키기 위해 노력을 기울이고 있다. 이러한 변화에 민첩하게 대응하고 생존하기 위해서는 무엇보다도 기업성과에 미치는 영향 요인을 파악하여야 한다. 본 연구에서는 Kaplan and Norton(1992)에 의해 소개된 Balance Score Card(BSC) 관점의 기업성과를 활용하여 지속가능경영 노력을 수행하고 있는 기업에 영향을 미치는 요인을 분석하였다. 문헌고찰 결과 본 연구에서 채택된 요인 및 독립변수는 경제적 노력(효율성 제고, 윤리 확대), 환경적 노력(환경경영, 에너지 관리), 그리고 사회적 노력(소비자 보호, 지역사회 기여도)으로 구성되었다. 회귀분석을 통한 가설 검정 결과 효율성 제고, 윤리경영, 에너지 관리, 소비자 보호, 지역사회 기여도가 기업성과에 긍정적인 영향을 미치는 것으로 나타났다. 본 연구 결과 시사점은 지역사회 기여도와 소비자 보호 노력은 기업의 경쟁력을 결정한다. 다양한 커뮤니케이션 강화를 통하여 사회적 책임경영 실현과 소비자 및 지역사회 공헌활동을 추구할 수 있는데, 이를 통하여 지역사회 기여도와 소비자 보호 노력은 기업의 지속가능경영의 원동력이 된다. 효율성 제고 노력은 생산성 및 수익성 등 지속가능한 기업성과를 결정하는 주요 요인이 된다. 경영 분석을 통하여 지속가능한 성장기반을 강화하여 지속적인 기업성과를 추구할 수 있는 원동력이 된다. 환경적 요인 중 에너지 관리 노력은 지속가능한 기업 성과에 영향을 미친다. 글로벌 경쟁시대를 맞이하여 지속가능경영 노력은 기업성과에 지대한 영향을 미치는 요인으로 등장하였다. 경제적, 환경적, 사회적 노력의 기본 틀을 중심으로 균형과 조화를 이루면서, 국제적 기준에 부합되고 해당 기업에 적절한 지속가능경영 노력을 수립, 추진해야 할 것이다.

Using Analytic Network Process to Establish Performance Evaluation Indicators for the R&D Management Department in Taiwan's High-tech Industry

  • Liu, Pang-Lo;Tsai, Chih-Hung
    • International Journal of Quality Innovation
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    • 제8권3호
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    • pp.156-172
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    • 2007
  • The high-tech industry is the economic lifeline for Taiwan. Its characteristics are short product life cycle, rapid changes in the market, and a high obsolescence rate for new products. Under globalization, the high-tech industry has adopted Information Technology (IT) to shorten the manufacturing process, reduce costs and conduct product research and development (R&D) to increase the core competence of enterprises and achieve the goal of sustainable operations. Enterprises should actively strengthen their integration with internal and external resources and lead in R&D management to increase industrial operating performance. Effectively managing operations and R&D management evaluation in Taiwan's High-tech Industry has become a critical subject. This study adopted 4 major Balanced Scorecard (BSC) perspectives to establish the Total Performance Evaluation Indicators for the R&D management department in Taiwan's High-tech Industry. The Analytic Network Process (ANP) was applied to evaluate the overall performance of the R&D management department. The research framework is divided into 2 phases. The first phase is combined with the 4 major perspectives, Financial, Customer, Internal Business Process and Learning and Growth, as the related indicators for each measurement perspective. The Key Performance Indicators (KPI) were selected using Factor Analysis to identify the key factor from the complicated indicators. The relationship between the characteristics of each BSC's evaluation perspective is dependence and feedback. This study applied ANP to conduct the calculation and adjustment of correlation between each KPI, and determine on their relative weights for the objective KPI. The "Financial Perspective" for R&D management department in Taiwan's High-tech Industry focused on the budget achievement rate of R&D management. The weight indicator value is (0.05863). The "Customer Perspective" focused on problem-solving satisfaction. The weight value of this indicator is (0.17549). The "Internal Business Process Perspective" focused on the quantity and quality of R&D. The weight value of this indicator is (0.13506). The "Learning and Growth Perspective" focused on improving competence in the research personnel's professional techniques. The weight value of this indicator is (0.02789). From the total weighting indicators, the order of the Performance Indicators for the R&D management department in Taiwan's High-tech Industry is: (1) Customer Perspective; (2) Internal Business Process Perspective; (3) Financial Perspective; and (4) Learning and Growth Perspective.

연구개발 조직의 통합적 성과평가 체계에 관한 연구 (A Study on the Integrated Performance Measurement Framework for R&D Organization)

  • 이영찬;정민용;정선호
    • 한국산업경영시스템학회:학술대회논문집
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    • 한국산업경영시스템학회 2002년도 춘계학술대회
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    • pp.113-118
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    • 2002
  • Research and Development(R&D) was once considered to be a unique, creative and unstructured process that was difficult, if not impossible, to manage and control. R&D decisions impact the entire enterprise. Therefore, decisions must not be based solely on R&D's perception of what is important or worthwhile. R&D contributions are difficult to measure separately from other functional organizations such as manufacturing and marketing. While some firms are attempting to overcome perceived limitations in traditional accounting-based performance measures using ROI, EVA, others are embracing the use of non-financial measures for decision making and performance evaluation. In particular, many firms are implementing 'Balanced Scorecard(BSC)' systems that supplement traditional accounting measures with non-financial measures focused on at least three other perspectives-customers, internal business processes, and learning and growth. AHP is a popular multi-attribute decision making model that allows for the development of importance rankings. The AHP has been applied in a wide variety of practical settings to model complex decision problems. The former, determine Perspectives and the Key Performance indicator(KPI) through the former research, the latter compose the questionnaire for determine the weight of perspectives and KPIs. And then, make a survey with researchers about 4 perspectives and 18 KPIs. The results will be simulate with Expert Choice 2000 for determine the weights. This results helps establish the firm's business strategy and technology strategy The firm should establish the business strategy to consider market position, business growth potential, and technological capabilities.

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의사결정나무와 자료포락 분석을 이용한 공공기관 유형별 환경효율성에 대한 연구 (A Study on Eco-Efficiency in Public Sector Using Decision Tree and DEA Analysis)

  • 임미선;김진화;최순재
    • 한국경영과학회지
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    • 제40권1호
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    • pp.91-116
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    • 2015
  • This study aims to provide public sectors with eco-efficiency information. To implement the purposes of the study, environmental and economic variables of Eco-Efficiency were identified through decision tree model, then the relative Eco-Efficiencies of 243 public sectors were evaluated through input-oriented DEA (Data Envelopment Analysis) model. Specifically, the amount of public purchasing per a staff and the amount of energy use per a staff were considered as input factors. Sales per a staff was considered as output factor. The result shows that most of the public sectors (94.2%) were evaluated as "inefficient" taking into consideration of average value, 0.501 from market-based public corporations, 0.288 from local public corporations, 0.28 from quasi-market-based public corporations, 0.269 from fund-management-based quasi-governmental institutions, 0.09 from non-classified public institutions, and 0.078 from commissioned-service-based quasi-governmental institutions. Furthermore, it is possible to establish a plan for internal Eco-Efficiency improvement based on information of the reference set. In order to improve the Eco-Efficiency in the public sectors in the long term, environmental impacts of the overall public sectors' operations (e.g., energy saving, water saving, waste reduction, and purchasing of green products) needs to be properly proposed in consideration of BSC (Balanced Scorecard) indicators of public sectors.

건설산업 ISO 품질경영시스템의 성과측정에 관한 연구 (Performance Measurement of ISO Quality Management System in the Construction Industry)

  • 이우창;김경래;신동우
    • 한국건설관리학회:학술대회논문집
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    • 한국건설관리학회 2004년도 제5회 정기학술발표대회 논문집
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    • pp.414-418
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    • 2004
  • 국내 풀질시스템은 부실공사를 예방하기 위한 하나의 수단으로 출발하여 현재는 공공 건설공사를 수주하기 위해서 필수적으로 갖추어야 할 시스템으로 인식되어 왔다 이에 따라 상당수의 건설업체들이 ISO 품질경영시스템의 인증을 취득하였고 이를 기반으로 건설공사를 관리하고 있다. 그러나 이제는 공공 건설공사 입찰에 참여하는 대부분의 건설업체들이 ISO 인증을 취득하였으므로 ISO 인증은 더 이상 공공 건설공사에서 건설업체들이 수주경쟁의 우위를 점유할 수 있는 도구가 되지 못하고 있는 실정이고 이러한 과정에서 몇몇 건설업체들은 과다한 인증비용과 품질경영시스템의 구축 및 유지관리 비용을 감당하기 어려워 인증을 반납하고 있는 실정이다. 그렇기 때문에 이 시점에서 건설업체들이 생각해보아야 할 문제는 더 이상의 수주 경쟁의 무기가 되지 못하고 투자의 비용만 증가하고 있는 ISO 품질경영시스템의 효과에 대한 평가가 필요하다. 이를 위해 ISO 품질경영시스템에 대한 성과측정과 관련한 연구룰 통해 품질경영시스템의 성과측정을 위한 지표를 제시하고자 한다.

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계층적 분석법(AHP)을 이용한 어린이급식관리지원센터 핵심성과지표(KPI)의 상대적 중요도 분석 (Analysis of Relative Importance of Key Performance Indicators for Center for Child-Care Foodservice Management through Analytic Hierarchy Process (AHP))

  • 정윤희;채인숙;양일선;김혜영;이해영
    • 대한지역사회영양학회지
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    • 제18권2호
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    • pp.154-164
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    • 2013
  • The objectives of this study were to assign reasonability to importance of weight selection issue in key performance indicator for performance evaluation of Centers for Child-care Foodservice Management (CCFSM) developed by using Balanced Scorecard (BSC), to draw key performance indicator (KPI) by perspective and to analyze differences in recognition on importance. From September 25 to October 9, 2012, we conducted a questionnaire-based study via e-mail, targeting chiefs and team leaders of nationwide 21 CCFSMs (43 persons), officials of local governments where CCFSM was established (21 persons), officials of Korea Food and Drug Administration (2 persons) and foodservice management experts (27 persons) in order to estimate the relative importance on 4 perspectives and 14 KPIs and analyzed its results by using 61 collected data. The results showed that relative importance of perspectives was estimated in order of importance as follows: business performance (0.3519), customer (0.3393), resource (0.1557), learning and growth (0.1531). Relative importance of KPIs was in order of importance as follows: Evaluation of sanitary management level in child-care foodservice facilities (0.1327), Level of customer recognition and behavior improvement (0.1153), performances of round visiting inspection on foodservice, sanitary, safety management, and foodservice consulting (0.0913). Our results showed that the recognition differences exist on the relative importance of perspectives and KPIs between officials of CCFSM, KFDA, local government and foodservice management experts. These observations will form the basis for developing evaluation systems, and it is considered that performance indicators developed on this basis will suggest direction of operation which CCFSM will have to perform.

건설기업 성과지표의 정량적인 특성 분석 (Analysis of Quantified Characteristics of the Performance Indicators for Construction Companies)

  • 유일한;정영수;진상윤;김경래
    • 한국건설관리학회논문집
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    • 제7권4호
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    • pp.154-163
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    • 2006
  • 지금까지 건설산업은 재무 중심의 성과측정에 주로 의존하여 왔다. 또한 성과측정시스템에 관한 연구는 대부분 프로젝트 레벨에서 이루어졌다. 그러나 최근 들어 산업 또는 기업 레벨의 성과측정 및 관리에 대한 요구가 높아지고 있다. 이러한 관점에서 본 연구는 건설기업들의 성과를 측정하고 서로 비교할 수 있는 지표를 개발하고, 지표들의 다양한 특성을 분석하고자 하였다. 우선, 정성적, 그리고 정량적 분석 과정을 통해 지표의 타당성, 측정가능성, 비교가능성을 만족시키는 공통적인 지표체계를 도출하였다. 다음으로, 성과영역들의 가중치를 적용하여 건설기업의 성과지수를 산정하였으며, 산정된 성과지수를 이용한 상관분석, 회귀분석 등을 수행하여 성과지표의 통계적인 특성과 기초적인 인과관계를 도출하였다. 마지막으로, 이러한 분석 과정에서 도출된 다양한 결과들과 함께 계속해서 수행되어야 할 향후 연구과제를 제시하였다.