• International Journal of Quality Innovation
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• 제7권2호
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• pp.1-18
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• 2006

Many Swedish health care organizations have during the last decade started implementing the Balanced Scorecard (BSC) as a systematic way of following-up and analyzing their activities. However, the knowledge of its use and contribution in a health care context is insufficient. Based on a multiple case study the authors explore the use of the BSC in the Swedish health care services. The authors conclude that the concept in a health care context is used as a quality management tool that make new demands on management. In addition, the authors bring out important factors for a long-term use of the BSC.

• 디지털융복합연구
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• 제12권11호
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• pp.159-169
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• 2014

본 연구의 목적은 균형성과표 형태의 성과관리시스템을 도입하여 운영하고 있는 국내 I은행을 대상으로 성과관리시스템에 대한 운영실태를 파악하고, 개선방향에 대하여 연구하는 것이다. 연구의 목적을 달성하기 위하여 문헌적 연구와 설문조사를 바탕으로 한 실증연구를 병행하였다. 이를 위해 동남권 소재 I은행 직원들을 대상으로 성과관리시스템 운영실태에 대한 설문조사를 실시하였으며 응답한 설문문항을 면밀히 분석하여 현 성과관리시스템의 문제점이 무엇인지를 도출하고 다양한 이론적 배경 및 선행연구들의 결과를 참고하여 이를 어떻게 개선시킬 것인지에 대해 탐색하였다. 이를 통해 문제점이 무엇인지 도출한 후, BSC 형태의 성과관리시스템이 그 기능을 올바르게 수행하기 위해 개선되어야 할 부분이 무엇인지를 제시하고자 한다.

• 정보관리학회지
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• 제23권1호
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• pp.159-179
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• 2006

북아이오와주립대학 도서관은 우수한 교양 커리큘럼을 지원하는 개별화 학습 환경과 다양한 지적, 문화적 커뮤니티를 지원하는 것을 사명으로 하고 있다. 1987년부터 전략적 계획을 수립하기 시작하여 현재 5년 단위로 전략적 계획을 수립하고 있으며, 최근 전략이 어느 정도 달성되고 있는가에 대한 성과측정의 필요성이 제기되었다. 이에 본 연구는 북아이오와주립 대학도서관의 최근 전략적 계획 2004-2009의 내용을 분석하여 전략을 균형성과표의 네 관점으로 전환하는 BSC 모형과 전략지도를 개발하였다. 이와 함께 각 관점별 전략적 목적을 측정하는 핵심성과측정지표와 이를 이끄는 동인들의 인과관계 모형을 개발하여 제시하였다.

• 품질경영학회지
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• 제46권1호
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• pp.153-168
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• 2018

Purpose: The balanced scorecard (BSC) has been adopted to evaluate factors affecting performances in organizational dealer marketing in Chinese cosmetics market. Four performance measures in BSC: learning & growth, internal business processes, customer performance, and financial performance are employed in our empirical study. Methods: We conducted surveys of dealers in a Chinese cosmetics company and used total 463 samples for analysis. Confirmatory factor analysis and structural equation model analysis were employed using AMOS 20.0. Results: This study found that internal business process had a positive relation with customer performance and learning and growth. Also, customer performance and learning & growth positively affected financial performances. Conclusion: This study has some academic and practical contributions in that the revised BSC model reflects the special aspects of Chinese cosmetics market and it can be used as a guide for companies in the Chinese cosmetics market to understand which factors are affecting performances.

• The Journal of Asian Finance, Economics and Business
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• 제8권3호
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• pp.1065-1071
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• 2021

This study seeks to analyze the impact, and provides more empirical evidence on the effect, of the responsible accounting model combined with scorecards on the organizational performance of pharmaceutical companies. The research methodology uses questionnaires survey distributed to pharmaceutical companies. Quantitative research was done with SPSS 25 software. After excluding invalid questionnaires due to many blank boxes, 306 questionnaires could be used by the author. Research results show that seven elements of the responsible accounting model combined with the balance scorecard all positively affect the organizational performance of enterprises in the pharmaceutical industry including: (1) dividing organizational structure into centers of responsibility according to strategy; (2) assigning management to management according to vision; (3) allocating costs and revenue; (4) making budget estimates according to balanced scorecard (BSC); (5) evaluating estimates with reality by BSC; (6) making BSC analysis reports; and (7) rewarding based on BSC. Cost allocation and revenue are the factors that have the strongest impact on the organizational efficiency of pharmaceutical enterprises. Based on the research results, the author has proposed recommendations to improve the good application of the responsible accounting model combined with the balance scorecard, thereby contributing to improving the organizational efficiency of pharmaceutical enterprises.

• 한국경영과학회:학술대회논문집
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• 한국경영과학회/대한산업공학회 2005년도 춘계공동학술대회 발표논문
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• pp.579-584
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• 2005

A metric is a measure of one factor of a company's performance. The metrics are used to monitor the overall performance of the company for achieving business objectives. Insufficient metrics cannot reflect company's conditions. Therefore, it is important to be equipped with 'good' metrics. This study introduces the concept of metric quality and proposes its dimensions. The study also presents application scenarios that show the role and usefulness of the metric quality.