• Title/Summary/Keyword: Balanced score card(BSC)

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A Study on Development of Balanced Scorecard System Application to Worker Value Analysis (작업자 가치 분석을 활용한 BSC(Balanced Score card) 시스템 개발에 관한 연구)

  • Yun, Jun-Sub;Seo, Byong-Yoon;Yang, Kwang-Mo;Kang, Kyung-Sik
    • Proceedings of the Safety Management and Science Conference
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    • 2007.04a
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    • pp.21-26
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    • 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.

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Is Technical Expert Compensated for the Education on Finance and Management? (BSC 요인이 전문기술자의 보상에 미치는 영향 : 학사 전문기술자와 석사 전문기술자를 중심으로)

  • Nam, Cheol;Kwon, Do-Soon;Lee, Miyoung
    • Journal of Digital Convergence
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    • v.12 no.7
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    • pp.49-64
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    • 2014
  • This study is to prove the effect of raising the value of the expert knowledge of technical experts or researchers that obtained systematic education on finance and management, on the individual's performance, and to do so, BSC(Balanced ScoreCard) is to be used to analyze how the individual's performance was affected. The results indicates that development and management of substantial programs on finance and management-related educations, with the purpose of inspiring management mind on professional employees, are demanded.

A Study on Development of Balanced ScoreCard Personnel Assessment Using of Safety Duty Using National Competency Standards (국가직무능력표준을 활용한 안전직무의 BSC 인사평가 시스템 개발)

  • Yang, Kwang Mo
    • Journal of the Korea Safety Management & Science
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    • v.17 no.2
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    • pp.27-34
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    • 2015
  • If examining utilization by completion of National Competency Standards development, efforts are made so as to organize curriculum matched to education or training and perform subjects based on competence unit educationally in specialized high schools, colleges and university. However, National Competency Standards is insignificantly utilized in enterprises and on the spot due to characteristics of occupation type and diversity of process. This thesis intended to measures of safety efficiency improvement of final enterprise through the human resources assessment system of National Competency Standards based enterprise. Therefore, various methodologies were introduced and results of analysis by Balanced ScoreCard method were suggested for policy measures improving final safety efficiency. The results of this analysis are expected to make contribution to improving the effectiveness of the government's industrial safety and health policies through the establishment of systematic safety and health systems according to the risk level of individual business.

The Case Study on the Performance between SCM Adopted Textile.Fashion Firms and Unadopted Firms in a Viewpoint of BSC (BSC 관점에서 SCM 도입 섬유.패션 기업과 미도입 기업의 성과에 대한 사례 연구)

  • Shin, Sang-Moo;Yoon, Jae-Chun
    • The Research Journal of the Costume Culture
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    • v.17 no.1
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    • pp.177-188
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    • 2009
  • SCM as the important marketing strategy enhance the firm's efficiency and compatibility in global market environment such as global outsourcing. Firms adopted SCM realized the need to evaluate precisely the performance of SCM. In spite of importance of SCM, there was not much intention and research to measure SCM performance in textile fashion industry. Therefore, the purpose of this case study was to measure performance of supply chain management in textile fashion business using BSC(Balanced Score Card) to measure not only financial perspective but also non-financial perspectives such as customer perspective, internal business perspectives, financial perspective, and innovation & learning perspective. The questionnaire developed by the reviews of the literature was adopted for this study. The results of this study showed that SCM performance was enhanced from the point of customer perspective(cost, quality, time, service), financial perspective(cash cycle time, inventory turn over, inventory obsolescence, return on asset, return on investment, capacity utilization), and innovation & learning perspective(cost for human resource management, service for human resources). But there was same performance level regarding internal business perspective(lead time, cost for manufacturing process, product quality control, productive flexibility for time, quantity, and variety). Therefore, we should keep close relationship and two way communication among supply chain members to promote better SCM performance.

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An Empirical Study on the Performance Improvement Strategy for Korean Shipping Companies by the Balance Score-card (외항선사의 성과개선 구축전략에 관한 실증연구)

  • Ahn, Ki-Myung;Um, Man-Sung;Ha, Min-Ho
    • Journal of Navigation and Port Research
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    • v.32 no.3
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    • pp.185-192
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    • 2008
  • This paper firstly aims to classify the applicability of the Balanced Scorecard approach to Korean ocean-going shipping firms' management system. The applicability of this approach 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 with examining 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.

A Study on the Performance Analysis of Fiber to the Home Using the BSC Methodology (BSC 방법론을 이용한 광가입자망사업 성과분석 연구)

  • Kim, Jae-Jon;Roh, Hee-Ok;Park, Jae-Sung;Kim, Sang-Min;Ryu, Il
    • The Journal of Information Systems
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    • v.17 no.4
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    • pp.79-98
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    • 2008
  • FTTH(Fiber to The Home), a next generation communication service, is expected to boost up the growth of the whole IT industry and to creating new businesses by enabling the convergence of the broadcasting and communication technologies. It will consequently contribute to improve the quality of our life. The purpose of this study is to evaluate the performance of EPFSD using the Balanced Scorecard(BSC) model with five perspectives which are known to have inherent relationship: regional economy, regional customer, regional process, innovation and growth in the region, and regional infrastructure. 16 critical success factors(CSFs) and 37 key performance indicators(KPIs) are developed based on the BSC model to measure the performance indicators of the EPFSD.

Development of Performance Indicators Based on Balanced Score Card for School Food Service Facilities (균형성과표(BSC)개념을 적응한 학교급식 운영성과 측정지표 개발)

  • Kwak, Tong-Kyung;Chang, Hye-Ja;Song, Ji-Yong
    • Korean Journal of Community Nutrition
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    • v.10 no.6
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    • pp.905-919
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    • 2005
  • This study raised the necessity of developing performance indicators for measuring the management efficiency and effectiveness of school food service, and as a means of helping its implementation, a balanced score card (BSC) approach developed by Norton and Kaplan was adopted. This study established BSC in seven phases through literature: Phase 1 Defining a school food service and the scope of working activities, Phase 2 Establishing the vision of a school food service, Phase 3 Setting strategic goals, Phase 4 Identifying critical success factors (CSFs), Phase 5 Developing Key Performance Indicators (KPIs), Phase 6 Extracting cause and effect relationship, and Phase 7 Completing a preliminary BSC. The preliminary BSC was fumed into a survey, which was administered to food service related people working at the Office of Education and School Food Service including 16 offices,209 dietitians, 48 school administrators both from self-operated and contract-managed, and 9 experts in areas related to school food service. They were asked questions about strategies from 4 different perspectives,12 CSFs, 39 KPls, and the cause and effect relationships among them. As a result, among the CSFs based on 4 different perspectives, all factors other than ' zero sum on profit/loss ' from the financial perspective turned out to be valid. In terms of KPIs, manufacturing cost percentages, casualty loss count/reduction rates, school foodervice participation rates, and sales goal achievement rates were found to be valid from the financial perspective, while student satisfaction index, faculty satisfaction index, leftover ratio, nutrition educational performance count, index of evaluating nutrition education, customer claim count/reduction rate, handling customer claim count/reduction rate, and parent satisfaction index were found to be valid from the customers' perspective. Besides, nutritional requirement sufficient ratio, nutritional management score, food poisoning outbreak count, employee safety accident count, sanitary inspection assessment index, meals per labor hour (productivity index), computerization ratio, operational management index, and purchase management assessment index were also found to be valid from the perspective of internal business processes. From the perspective of innovation and learning, employee turnover ratio/rate of absenteeism, annual education and training count, employee satisfaction index, human resource management assessment index, annual menu-related customer feedback, food service information index for employees and parents/schools were also found to be valid. The significance of this study is to present indices for measuring overall performance of school lunch food service operations without putting any limitation on types of school food service management, and to help correctly assess the contribution of the current types of school food service management to schools and students. (Korean J Community Nutrition 10(6) : $905\∼919$, 2005)

AThe Effects of Public Loan Programs in Fishery Industry on Management Performance and Credit Rating Change from a BSC perspective (BSC관점에서 수산정책자금이 경영성과와 신용등급 변화에 미치는 영향)

  • Park, Il-Kon;Jang, Young-Soo
    • The Journal of Fisheries Business Administration
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    • v.47 no.2
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    • pp.43-59
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    • 2016
  • This study investigated the difference of the effects of public loan programs in fishery industry on management performance from a balanced score card (BSC) perspective depending on the type of loan, scale of fund, period of support and business category, using the financial data of fisheries firms having the balance of loan at the end of 2014. The key factors influencing credit rating change were also analyzed after public loan support. From a integrative perspective, results show that the firms supported by working fund have higher management performance than the firms supported by facility fund. The firms received large scale fund showed higher management performance than the firms received small scale fund. While management performance was decreasing or slowing down over time after financial support, management performance of the firms supported by facility fund improved over time. From a non-financial perspective, the firms received facility fund invested more in education and growing perspective than the firms received working fund. As the size of fund increased, the investment in education, growing, internal process and customer increased. Personnel expenses and employee benefits for education and growing has increased over time. However, the firms with facility fund restricted the expenses of education, personnel expenses and employee benefits as time goes by. Because the effects of public loan on credit rating of fisheries corporations have no statistical significance, it has become known that the financial support of public loan program has no influence on the change of credit rating of fisheries corporations. This study attempted performance analysis from a BSC perspective which combine factors of non-financial perspective with factors of financial perspective. Findings from this study suggest the direction of microscopic performance analysis of public loan in fishery industry.

BSC 기반 지식자산 평가를 위한 은행업 계층적 평가모형 개발

  • Yun, Mi-Hyang;Park, Cheol-Su;Yu, Yeong-Gwan;Lee, Jong-Mu
    • 한국경영정보학회:학술대회논문집
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    • 2007.11a
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    • pp.300-305
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    • 2007
  • 재무성과와 지식자산을 함께 관리할 수 있는 통합적 성과평가 방법을 도입함으로써 미래 기업가치를 제고시킬 수 있는 필요성이 증가하고 있다. 국제적인 추세에 발맞추어 본 연구의 목적은 지식자산 평가에 대한 기존 연구와 Kaplan & Norton이 주창(1992)한 균형잡힌 성과기록표(Balanced Score Card : BSC)를 이용하여 지식자산 평가 지표 개발과 이러한 평가를 위해 Saaty가 개발한(1980) 계층적 분석과정(Analytic Hierarchy Process : AHP)방법론을 적용한 평가모델을 제시하고, 국내 A은행을 대상으로 지점을 평가하는 연구를 수행하였다.

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Preliminary Assessment Model based on BSC for Evaluating Practical Utilization of 4D CAD System (4D CAD 시스템의 실무적 활용성 평가를 위한 BSC기반의 예비 평가 모델)

  • Kim, HyeonSeung;Moon, HyounSeok;Kang, LeenSeok
    • KSCE Journal of Civil and Environmental Engineering Research
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    • v.33 no.5
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    • pp.2069-2079
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    • 2013
  • Recently, BIM(Building Information Modeling) is on the rise as a customized solution for construction environment, but construction companies rarely introduce and apply BIM in the construction site. Due to such issues, the fact that empirical data for evaluating the quantitative effect of BIM application is insufficient might be an another main reason. In the end, construction companies cannot assure investment effect of BIM and therefore don't make an investment actively. To activate BIM application, the evaluation system that quantitatively assess usability of BIM needs to be developed. This study aims to suggest a methodology that evaluates the usability quantitatively according to introduction and operation of BIM by construction companies. Accordingly, this study analyzes applicability of 4D CAD by developing an evaluation index and its model with BSC(Balanced Score Card) for 4D CAD, which have high practical use among BIM techniques, and verifies the usability as the entire evaluation index of BIM. Therefore, it is expected that the developed assessment model will be utilized as the critical decision-making information in order to introduce related techniques by identifying the usability and operational issues of 4D CAD.