• 제목/요약/키워드: Performance management systems

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A Review for the Successful Implementation Factors of Performance Management Systems

  • Chung, Yang-Hon;Youn, Su-Jin
    • 한국경영정보학회:학술대회논문집
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    • 한국경영정보학회 2007년도 International Conference
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    • pp.807-813
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    • 2007
  • Although firms are adopting strategic performance management systems (PMS) that provide information that allows the firms to identify the strategies offering the highest potential for achieving the firms' objectives, many firms still suffer from making the implementation of PMS a success. The purpose of this paper is to identify those factors that influence the successful implementation of performance management systems. This paper performs a comprehensive literature scrutiny on the implementation factors of PMS including the Balanced Scorecard, Performance Prism, Intellectual Capital Navigation, and Activity-based Costing, as well as traditional performance management systems. The findings of this research will provide useful insights into the anatomy of the success factors for implementing performance management systems and will help management to all the different sized organizations in the different sectors and industries. This paper also provides some future directions for research.

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Determinant Factors' Impact on Managerial Performance through Management Accounting Systems in Indonesia

  • FUADAH, Luk Luk;SAFITRI, Rika Henda;YULIANI, Yuliani;ARISMAN, Anton
    • The Journal of Asian Finance, Economics and Business
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    • 제7권10호
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    • pp.109-117
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    • 2020
  • This study aims to examine the effects of factors related to management accounting systems and managerial performance. The factors include budgetary participation, decentralization, and management style. Furthermore, this research investigates the consequences of the management accounting systems on managerial performance and the direct effect between management style and budgetary participation on managerial performance. Survey questionnaires were distributed to both public and private hospitals in Palembang, the South Sumatera region, Indonesia. The sample consisted of 62 respondents from 15 hospitals Target respondents were all managers in hospitals, including financial managers, service managers, human resource managers, quality managers, and other managers. The questionnaire was distributed online to each hospital, and approximately five or more questionnaires were hardcopies. This research was conducted over less than six months. The data obtained were processed via excel files, then checked for conformity, and analyzed by partial least square (PLS) software with descriptive statistics. This study uses path analysis, which that is structural equation modeling (SEM). The findings show that management style, decentralization, and budgetary participation significantly affect management accounting systems. However, management style and budgetary participation did not influence managerial performance. Finally, the findings indicate that management accounting systems are positively affected by managerial performance.

COMPARISON OF THREE PCM PERFORMANCE EVALUATION SYSTEMS IN TAIWAN

  • Wen-der Yu ;Yen-ping Hsu
    • 국제학술발표논문집
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    • The 1th International Conference on Construction Engineering and Project Management
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    • pp.719-724
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    • 2005
  • It has been debating on the performance evaluation of professional construction management (PCM) services since its introduction to Taiwan's construction industry more than a decade ago. Several evaluation systems were proposed by previous researchers. However, there has no comparison study been conducted for the feasibility, effectiveness, and appropriateness of these systems to the performance management (PM) of practical PCM services. This paper is intended for this end to compare the existing PCM performance evaluation systems in Taiwan. A real world design/build (D/B) building project was selected for case study. The result of case study concludes and compares the pro's and con's of the three systems. At the end, it recommends strategies for selecting the most appropriate PCM performance evaluation for PCM services.

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ISO 9000 품질경영시스템의 인풍기관 유형에 따른 중소기업 경영성과의 차이에 관한 실증연구 (An Empirical Study on the Difference in Management Performance of Small-and Medium-sized Companies Due to the Types of ISO 9000 Quality Management Systems Certification Agencies)

  • 김영기;박용태
    • 품질경영학회지
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    • 제39권2호
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    • pp.179-187
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    • 2011
  • Small- and medium-sized companies obtain ISO 9000 quality management systems as a way of adapting to the changes of business environment and improving their business performance. Certificates of ISO 9000 quality management systems have been granted to companies by either domestic or foreign certification agencies with different requirements and standards. This study empirically examined whether there are differences in business performance among small- and medium-sized companies that have obtained ISO 9000 quality management system from different types (domestic or foreign) of certification agencies. This study found that there are statistically significant differences in both qualitative and quantitative business performance among them. The findings of this study imply that companies considering ISO 9000 quality management systems be prudent in choosing the type of certification agency to maximize the expected benefits of ISO 9000 quality management systems. This study also provides the government agency regulating ISO 9000 quality management certification system with some valuable information that brings up the need for establishing and managing a more effective quality management certification system.

창조경영 실행체계 개발에 관한 탐색적 연구 (An Exploratory Study on the Development of a Practical Execution System for Creativity Management)

  • 김선민;오형술;성백서
    • 산업경영시스템학회지
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    • 제34권1호
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    • pp.14-24
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    • 2011
  • Though many researchers have interested in the effects of creativity management on the business performance, few have researched the relationship between management execution systems for creativity management and the performance. This paper tried to identify the relationship between management execution systems for creativity management and the performance by using 181 Korean companies' survey data. In this paper, a creative management execution system is modelled by the six criteria that are widely used in the Malcolmn Baldrige National Quality Award, and the performance is measured by a composite variable called by business capability. Through an analysis of survey data using factor analysis and regression analysis, this paper tried to answer two research questions: Firstly, does creative management execution systems have the characteristics of multi-dimensionality? Secondly, does creative management execution systems have an impact on the firm's performance? It was found that a creative management execution system largely consists of two parts, which are called 'system factor' and 'management support factor', and system factors have a more strong impact on the performance. The contribution of this paper is in suggesting that establishing a systematic creative management execution system is required in order to efficiently manage for creativity.

ATM 교환 시스템을 위한 TMN 기반의 Proxy 성능 관리대행자 구현 (Implementation of TMN-based Performance Proxy Agent for ATM Switching Systems)

  • 권봉경;김화성
    • 한국통신학회논문지
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    • 제27권6C호
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    • pp.562-570
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    • 2002
  • 통신망에 대한 성능 관리는 망 서비스의 품질 유지를 위해 매우 중요하며 이를 위해서는 각 망 노드 별로 성능 데이터의 수집 및 관찰이 필수적이다. 그러나 대부분의 공중 통신망은 다양하고 이질적인 통신망 장비들로 구성되며 또한 이들은 대부분 자체적인 성능 관리 시스템으로 관리되고 있어 통합 성능관리 시스템의 구현에 어려움이 있다. 또한 최근 몇 년간 통합 망관리를 위한 TMN (Telecommunication Management Network) 기반의 망관리 시스템 개발이 다수 이루어지고 있으나 성능관리에 대한 구현은 미비한 상태이다. 본 논문에서는 ITU-T Q3 객체 모델을 이용하여 ATM 교환 시스템의 성능 감시 구조를 제안하고, 자체 관리 시스템과의 연동을 통한 Proxy 성능 관리대행자의 기능 설계 및 구현 방법에 대해 기술하였다. 본 논문에서 구현한 Proxy 성능 관리 대행자는 ATM 교환 시스템들이 갖고 있는 다양한 자체 성능 관리 기능을 TMN 표준 성능 관리 인터페이스로 변환하는 기능을 제공함으로써 전체 망에 대한 통합 성능 관리를 가능하게 할 것이다.

사용자 중심의 기업정보시스템 운영성과 관리체계에 관한 사례연구 (A Case Study on The User Oriented Management System for Enterprise Information Systems Operational Performance)

  • 이용근;황경태
    • Journal of Information Technology Applications and Management
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    • 제22권1호
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    • pp.109-130
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    • 2015
  • This study aims to provide the results of a case study, based on the action research approach, in which an user-oriented management system for enterprise information systems operational performance is successful developed and applied. This study performs the research and summarizes the results by adopting 5-step approach of action research, i.e., diagnosing, action planning, action taking, evaluating and specifying learning. The most important lessons learned from the study include (1) operation performance measures should be established to be shared by the management and users; (2) evaluation and improvement activities should be performed continually; and (3) formula to calculate the measure should be evolved so that improvement initiatives can be identified. The results of the study are expected to provide the companies intending to develop a management system for enterprise information systems operational performance with the practical and useful information. In addition, it is expected to suggest the research results that can be utilized as a basis for future research in this area.

정보보안체계 수립이 Multibusiness 기업 성과에 미치는 영향에 관한 연구: IT Relatedness 이론 관점에서 (Study about the Impact of Information Security Systems on Corporate Performance: Based on IT Relatedness Theory)

  • 구자면;박주석;박재홍
    • Asia pacific journal of information systems
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    • 제23권4호
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    • pp.129-149
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    • 2013
  • According to the development of new Information Technologies, firms consistently invest a significant amount of money in IT activities, such as establishing internal and external information systems. However, several anti-Information activities-such as hacking, leakage of information and system destruction-are also rapidly increasing, thus many firms are exposed to direct and indirect threats. Therefore, firms try to establish information security systems and manage these systems more effectively via an enterprise perspective. However, stakeholders or some managers have negative opinions about information security systems. Therefore, in this research, we study the relationship between multibusiness firms' performance and information security systems. Information security indicates physical and logical correspondence of information system department against threats and disaster. Studies on information security systems suggested frameworks such as IT Governance Cube and COBIT Framework to identify information security systems. Thus, this study define that information security systems is a controlled system on enterprise IT process and resource on IT Governance perspective rather than independent domain of IT. Thus, Information Security Systems should be understood as a subordinate concept of IT and business processes. In addition, this study incorporates information capability to information security system literature to show the positive relationship between Information Security Systems and Corporate Performance. The concept of information capability suggested that an interaction of human, information, technical and an effect on corporate performance using three types of capability (IT Practice, Information Management Practice, Information Behaviors and Values). Information capability is about firms' capability to manage IT infrastructure and information as well as individual employees who use IT infrastructure and information. Thus, this study uses information capability as a mediating variable for the relationship between information security systems and firms' performance. To investigate the relationship between Information Security Systems and multibusiness firms' performance, this study extends the IT relatedness concept into Information Security Systems. IT relatedness provides understanding of how corporations cope with conflicts between headquarters and business units to create a synergy effect and achieve high performance using IT resources. Based on the previous literature, this study develops the IT Security Relatedness model. IT Security Relatedness is our main independent variable, while Information Capability and Information Security Performance are mediating variables. To control for the common method bias, we collect each multibusiness firm's financial performance and use it as our dependent variable. We find that Information Security Systems influence Information Capability and Information Security Performance positively, and these two variables consequently influence Corporate Performance positively. In addition, this result indirectly shows that corporations under a multibusiness environment can obtain synergy effects using the integrated Information Security Systems. This positive impact of Information Security Systems on multibusiness firms' performance has an important implication to various stakeholders. Therefore, multibusiness firms need to establish Information Security Systems to achieve better financial performance.

지식관리시스템 성과에 영향을 미치는 요인 (The Factors Affecting the Performance of Knowledge Management Systems)

  • 서창교;신성호
    • Asia pacific journal of information systems
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    • 제15권1호
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    • pp.1-24
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    • 2005
  • The purpose of this study is to identify the factors affecting the performance of knowledge management systems. To extend DeLone & MeLean's model, we included the user specialization in the information systems success model. The questionnaires are collected from 109 knowledge management system users. The major findings are summarized as followed. First, system characteristics such as ease of use, response time, and knowledge management process support affect the knowledge management systems usage. Second, knowledge characteristics such as relevancy, completeness, reliability, importance, and currency also affect the knowledge management systems usage. Third, the end-users are satisfied with the knowledge management systems because it is easy to use and relevant.

인사제도의 공정성이 직무만족과 직무성과에 미치는 영향 -충청남도 인사제도를 중심으로- (The Effect of Fairness of Personnel Management Systems on Job Satisfaction and Job Performance -Focusing on Chungcheongnam-do's Personnel Management Systems-)

  • 고승희
    • 한국콘텐츠학회논문지
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    • 제13권12호
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    • pp.212-220
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    • 2013
  • 본 연구는 공공조직 인사제도의 공정성이 직무만족도와 직무성과에 미치는 영향에 대하여 분석하였다. 이를 위해 충청남도에서 운영 중인 4가지 인사제도를 대상으로 인사제도의 만족도와 문제점, 개선방안에 대하여 조사하였으며 이와 함께 직무만족도와 성과의 상관성을 분석하였다. 인사공정성은 공무원들의 직무만족과 성과에 긍정적 영향을 미치는 것으로 자신의 경력과 업무난이도, 본인의 노력을 감안한 인사가 이루질 때 직무만족과 성과가 높아진다고 할 수 있다. 이는 공정한 인사운영이 조직과 직원들의 사기에 중요한 역할을 한다는 것을 보여주는 것으로 충청남도의 경우 다양한 인사제도가 운영되고 있는 만큼 공무원들의 인사시 객관적 평가자료와 동일한 원칙을 가진 절차에 따라 이루어진다는 것을 인지시켜야 한다. 본 연구의 한계가 있으나 충청남도에서 현재 운영 중인 인사제도의 실제적 대상인 공무원들의 인식을 분석한 만큼 향후 제도운영 방향을 제시하는 것에 의의를 지닌다.