• The Journal of Asian Finance, Economics and Business
• /
• 제7권1호
• /
• pp.71-79
• /
• 2020

Balanced Scorecard (BSC) is one of basic contents of managerial accounting. Balanced Scorecard (BSC) will help the manager to measure and evaluate the operating performance in enterprises. Therefore, providing the theory base as well as in fact with regards to apply with Balanced Scorecard, impact of applying with Balanced Scorecard on the performance of company, from then providing for the managers with the base to promote on applying the Balanced Scorecard in Vietnamese Enterprises aimed to improve the operating performance of enterprises meaningfully and neccessary. However, balanced scorecard in general is a very new content in both theoretical and practice in Viet Nam. The study aims to explore the application with Balanced Scorecard in enterprises according to 4 perspective of Balanced Scorecard in Vietnamese commercial banks. In the dimension of this paper, SPSS 22 was used to collect and analysis data, basing on the results of 109 questionnaires of managers and head of department from Vietnamese commercial banks. Research have shown impact of Balanced Scorecard on the performance of Vietnamese commercial banks. This is the scientific basis for enterprises of Vietnam in general and Vietnamese commercial banks firms in particular have a successful application of balanced scorecard to improve the business performance.

• 대한안전경영과학회:학술대회논문집
• /
• 대한안전경영과학회 2008년도 춘계학술대회
• /
• pp.333-337
• /
• 2008

The Balanced scorecard has been evolved in various function. In the various functional Balanced scorecard, this paper focuses on the reverse logistics BSC, and the decision the weights of Key Performance Indicators. In this paper, a combination of Balanced scorecard and value evaluation based approach proposed multi-criteria provides a more accurate representation of the problem for measuring company.

• 한국항해항만학회지
• /
• 제35권2호
• /
• pp.179-185
• /
• 2011

This paper aims to examine the use of the Balanced Scorecard in a not-for-profit organization (the Korea Shipping Association). The KSA has begun using the Balanced Scorecard paradigm in its strategic planning process. In this paper an overview is presented of the basic concepts of the Balanced Scorecard including the financial perspective, customer perspective, internal process perspective, and learning and growth perspective. The accounting system and its pros and cons of the KSA are then surveyed in terms of its performance evaluation. The application of the Balanced Scorecard approach to the KSA is discussed in detail. Implications in using the Balanced Scorecard are discussed. Finally, conclusions regarding the use of the Balanced Scorecard in a not-for-profit organization are presented. Through this paper, the comprehensive understanding of the performance evaluation for not-for-profit organizations as the KSA would be promoted.

• 대한안전경영과학회:학술대회논문집
• /
• 대한안전경영과학회 2007년도 춘계학술대회
• /
• pp.21-26
• /
• 2007

Kaplan & Norton introduce the BSC in early 1990s. after introducing the Balanced scorecard, The Balanced scorecard has been evolved in various function. In the various functional Balanced scorecard, this paper focuses on the logistics BSC, and the decision the weights of Key Performance Indicators. In this paper, a combination of Balanced scorecard and AHP-LTV based approach proposed multi-criteria provides a more accurate representation of the problem for measuring company.

• Journal of Information Technology Applications and Management
• /
• 제16권1호
• /
• pp.77-96
• /
• 2009

The balanced scorecard has drawn attention from many researchers in various fields since its appearance in 1992. It became a norm for performance evaluation framework in many areas, such as marketing, information system evaluation, strategic planning, etc. Centered in the large companies in Korea, the balanced scorecard has been popularly used as a performance evaluation tool for human resource management. Now we Question its applicability to performance evaluation tool even in small business. This study tried to apply the balanced scorecard in developing an information system for performance evaluation in a small business. The study showed that the balanced scorecard can be nicely used in small business as a performance evaluation tool. The process of developing an information system is described in detail. The practitioners are to obtain a lot of insights in designing their human resource management systems from the study results.

• 한국시스템다이내믹스연구
• /
• 제8권2호
• /
• pp.209-234
• /
• 2007

Recently, balanced scorecard is widely used in the public sector as well as in the private sector. Balanced scorecard system of a particular hospital is a very useful tool in the sense that it shows various measures for the management including the traditional financial measures. However, since it does not show the impact of action items, managers have to analyze his potential decisions. On the other hand, a system dynamics model for the management of a hospital can be used to predict future management status. In this paper, a balanced scorecard system with a system dynamics model is developed for a small sized hospital, and the feasibility and applicability of the system have been tested. It turns out the combination of the balanced scorecard and system dynamics technique can be comprised each other. The balanced scorecard system can take advantage of the data forecasted by the system dynamics model including the implementation of action items taken today. On the other hand, the key performance indicators and action items from the balanced scorecard system provide guidelines the scope and direction of the system dynamics model. The additional efforts of developing a system dynamics model are well compensated by the additional colorful functionalities of the system. This paper also covers the future research areas for the combined system to be more effectively developed.

• 한국도로학회논문집
• /
• 제17권3호
• /
• pp.13-25
• /
• 2015

PURPOSES : This paper aims at the implementation of a balanced scorecard that can be widely applied to modern business management for use in the public road management sector. METHODS : This study applied the newly developed LOS-based balanced scorecard system instead of a traditional Key Performance Index (KPI) for better decision making in asset management planning. As an evaluation technique, a" hierarchical alignment and cascading method" is also suggested. Finally, the suggested system has been empirically applied to a regional government. RESULTS : To provide stable and sustainable road services, the balanced scorecard informs the regional government of needed improvements in its asset management plans regarding budget optimization, structural management, the development of inner-business processes, and human resources. CONCLUSIONS : An LOS-based balanced scorecard for managing road services and organizations in a quantitative manner has been successfully developed and tested through a field study. The developed scorecard is a timely topic and a useful analytical tool for coping with the new phases of an aging infrastructure, tighter budgets, and demand for greater public accountability.

• 디지털융복합연구
• /
• 제7권2호
• /
• pp.51-62
• /
• 2009

Most studies of organizational effectiveness previously done, have measured financial performance such as productivity, efficiency or subjective performance such as a commitment, satisfaction, and turnover intention of employees. However, these measurements have limitations to evaluate a organizational effectiveness in recent knowledge information era because evaluation of organizational effectiveness in knowledge-based society needs measurements in various aspects such as financial, customer, internal business process, and learning and growth. The purpose of this study is to overcome these problems and to introduce an appropriate system for evaluation of organizational effectiveness under knowledge management paradigm. In this paper, we suggest a Balanced Scorecard(BSC) as a new measurement standard of organizational effectiveness in a knowledge information era. The balanced scorecard is designed to help firms that have historically overemphasized short-term financial performance. When measuring organizational effectiveness through Balanced Scorecard(BSC) suggested by Kaplan and Norton[31], it is to present the measurement indices that can cover the limitation of the past evaluation indices of organizational effectiveness.

• 한국문헌정보학회지
• /
• 제42권2호
• /
• pp.277-294
• /
• 2008

이 연구에서는 학교도서관의 균형성과표(이하 BSC) 개발을 위한 성과지표를 제안하였다. 이를 위해 각 기관별, 연구별 학교도서관 평가지표의 선행연구를 분석하였다. 분석한 내용을 이용하여, BSC 관점별 학교도서관 성과측정지표를 개발하였다. 성과측정지표는 중요도 분석을 위해 학교도서관 전문가들을 대상으로 설문조사를 실시하였으며, 분석방법으로는 계층화분석법(AHP)을 사용하였다. 이를 위한 핵심성과지표로는 전체 36가지 항목 중에서 사서교사의 배치, 이용자 요구 반영을 위한 체제 구축, 이용자 정보교육, 교수-학습 지원 설비의 적절성, 도서관 위치 적절성 등의 순으로 중요도가 높게 나타났다.

• The Journal of Asian Finance, Economics and Business
• /
• 제7권5호
• /
• pp.217-224
• /
• 2020

This study investigates the impact levels of determinants on the Balanced Scorecard application in evaluating the performance of tourism firms in Hanoi. The tourism industry not only promotes economic development, but also contributes to expanding cultural exchanges and improving people's knowledge. However, Vietnam's tourism industry is under fierce competitive pressure, with the participation of foreign enterprises, with large amount of capital, high professionalism and wide network. The rivalry is happening aggressively on many aspects such as products and human resources. Therefore, tourism firms are in urgent needs of having effective methods to evaluate its performance in order to improve business and development efficiency. This study uses data of tourism firms in Hanoi during 2018-2019. The data used for analysis and regression consists of 135 observations. We use Cronbach's Alpha, EFA and regression model to learn the effect of different variables on the Balanced scorecard application in evaluating the performance. The results show that two determinants, including internal factors of tourism firms (IF) and external factors of tourism firms (EF) had positive relationships with the Balanced scorecard application in evaluating the performance. Based on the findings, recommendations are given for improving the Balanced scorecard application in evaluating the performance of tourism firms in Hanoi.