• 산학경영연구
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• 제21권2호
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• pp.111-136
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• 2008

균형성과표(BSC) 모형은 기업의 경영성과를 비재무적 지표로서 학습 및 성장성과, 내부 경영프로세스 성과, 고객성과, 재무적 지표로서 재무적 성과를 중심으로 측정하고 평가하는 통합적 성과 측정 시스템이다. 이러한 균형성과표(BSC) 모형은 재무적 성과 지표를 중심으로 기업의 경영성과를 측정하고 평가하는데 있어서 나타나는 한계를 보완하고 종합적으로 측정하고 평가함으로써 합리적인 기업의 성과를 예측하고 측정하는 평가시스템이다. 본 연구에서는 기업이 균형성과표(BSC) 모형을 도입하여 활용하는 경우 도입전과 후의 성과에서 유의미한 차이가 있는지를 구명하고, 비재무적 성과 지표와 재무적 성과 지표, 그리고 전반적인 경영성과 간의 영향관계를 분석하였다. 분석결과 균형성과표(BSC) 모형을 도입하여 활용하는 경우 기업의 학습 및 성장성과에 유의미한 차이가 분석되었으며, 비재무적 성과 지표들은 재무적 성과를 개선하여 전반적인 기업의 경영성과를 향상시키는 것으로 분석되었다.

• 시스템엔지니어링학술지
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• 제15권1호
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• pp.25-33
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• 2019

In the plant industry, the share of equipment accounts for 45 ~ 75%, which is very high. It is a traditional plant centered on processes and reactions like petroleum and chemical plants. Renewable energy generation plants such as wind power generation and solar power generation are equipment-centric plants. Equipment-centric plants are very important not only in the EPC phase but also in the operation and management phase. The procurement of equipment for plant operation and management can be divided into make and buy. Make is a method of producing equipment itself, and buy is a method of procuring equipment from the outside. The procurement method of the equipment directly affects the plant operation and management cost. In this study, the decision making of equipment procurement method for plant operation and management is defined as 4 phase. Each phase is selection of procurement decision-making objects, technology strategy perspective, finance perspective, and production perspective. In detail, we defined selection process of procurement decision-making objects and technology strategy perspective process. We will contribute to the enhancement of the competitiveness of the plant operation and management area by carrying out researches on the process and application examples of financial and production perspectives in the future.

• 한국항해항만학회지
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• 제35권2호
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• pp.179-185
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• 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.

• 수산경영론집
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• 제48권1호
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• pp.31-49
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• 2017

This study focuses on developing a theoretical framework for evaluating Operational Performance of the Marine Forest Creation project on a balanced and comprehensive perspective by using BSC, AHP, and IPA. Also, the purpose of this study is empirically to analyze operational performance of the project and to suggest the future improvement plan. For this purpose, We will first determine the critical success factors(CSF) and key performance indicators(KPI) required for evaluating the performance of the Marine Forest Creation project from the four perspectives of BSC. And, After determining the weight for each of CSF, KPI, and four perspectives of BSC by using AHP, we will measure the project performance. We will also conduct IPA analysis to propose the direction of improvement of the Marine Forest Creation project. The results of this study are as follows. First, this study has drawn 8 critical success factors and 16 key performance indicators for four BSC perspectives based on the theoretical considerations and expert interview survey. Second, as a result of deriving relative importance of BSC perspectives using AHP, customer perspective was the highest, followed by financial perspective, learning and growth perspective, and internal process perspective. Third, as the results of analyzing the importance and performance of BSC perspectives using IPA, customer perspective was the maintenance reinforcement category, financial perspective was the key improvement category, internal process perspective and learning and growth perspective were gradual improvement category. This study has a great academic significance in terms of BSC first tried to evaluate the performance of the Marine Forest Creation project. The results of this study are expected to lead to various discussions for a balanced and comprehensive verification of Marine Forest Creation project performance.

• 한국수학교육학회지시리즈A:수학교육
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• 제54권4호
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• pp.365-383
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• 2015

Factorization asks the recognition of the structure of polynomials, compared to polynomial expansion with process characteristic. Therefore it makes students experience a lot of difficulties. This study aims to figure out causes of the difficulties by identifying students' cognitive characteristics in factorizing in the perspective of 'structure sense'. To do this, we gave six factorizing problems of three types to middle school students and selected six participants as interviewees based on the test results. They were classified into two categories, structure sense and non-structure sense. Through this interview, we figured out the interviewee's cognitive characteristics and the causes of difficulty in the perspective of structure sense. Furthermore, we suggested some didactical implications for encouraging structure sense in factorizing by identifying assistances and obstacles for recognition of structures.

• 유통과학연구
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• 제15권12호
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• pp.95-102
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• 2017

Purpose - This study aims to develop diagnostic indices for managerial performance of agro-food distribution corporations. In particular, weights of diagnostic indices were estimated using the AHP method. Management diagnosis on agro-food distribution corporations is expected to increase their competitiveness in the domestic market as well as in international markets. Research design, data, and methodology - It develops weights or importance of the diagnostic indices based upon the survey of 21 experts in food distribution management. The survey was carried out using e-mail. Management diagnostic indices were developed based upon four BSC(Balanced Scorecard) perspectives of finance, learning/growth/leadership, customer, and internal process/technology. Results - Diagnostic indices on financial perspective consist on profitability, productivity, growth, stability and activity. Learning and leadership perspective indices consist of management will, CEO leadership, level of learning, innovation, and level of management information system. Customer perspective indices are branding, customer and channel management and internal process/technology indices consist of fourteen sub-indices representing technologies, efficiency, and dynamics. It was estimated that the weight of financial perspective index was 0.3, internal process/technology perspective index 0.248, customer category index 0.247, and learning, growth and leadership perspective index 0.205. This study also estimates weights of sub-indices for managerial diagnosis by four different perspectives. Estimated weight of profitability (0.085) is the greatest among financial perspective indices, followed by stability (0.072), growth (0.053), productivity (0.051), and activity (0.038). While estimated weights of leadership, capability, and information indices are 0.100, 0.061, and 0.044 respectively, weights of marketing, customer management, and quality and service indices are 0.104, 0.093, and 0.051, respectively. Among internal process/technology perspective, estimated weights of efficiency, technology, and innovation indices are 0.106, 0.088, and 0.054, respectively. Conclusions - The diagnostic indices for managerial performance of agro-food distribution corporations would be utilized by agro-food distribution corporations themselves, extension service institutions, and consultants. It is also expected that central and local governments use diagnostic indices developed in this study for the purpose of evaluating the effects of governmental support programs for agro-food distribution corporations. Futhermore researchers and consultants would modify diagnostic indices developed in this study, reflecting characteristics and situation of types of agro-food distribution corporations.

• 한국IT서비스학회지
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• 제12권3호
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• pp.273-287
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• 2013

The objective of this study is to empirically develop performance evaluation measures for LIS (logistics information systems) based upon BSC (balanced scorecard) model and determine the relative importance among four perspectives of BSC using AHP (analytic hierarchy process) methodology. Above all, forty nine probable measures for evaluating LIS performance were identified through reviewing the previous research related with SCM (supply chain management), logistics management, and information systems evaluation. And then, these probable measures were examined by means of coincidence analyses using three mutually exclusive criteria(validity of content, ease of measurement and reliability of measurement). Data for conducting the coincidence analyses were collected from LIS users and LIS development personnel. As the results of the coincidence analyses, it was found that 31 ones among 49 probable performance evaluation measures theoretically derived could be qualified for LIS performance evaluation. And AHP analysis showed that the weight of each perspective was respectively as follows : 46.8% for financial perspective, 31.3% for customer perspective, 14.8% for internal business process perspective, and 7.1% for learning and growth perspective. The academic contribution of this study is that performance evaluation measures for LIS could be systematically and empirically developed on the basis of BSC. Also, the results of this study are expected to be used as a practice guideline of evaluating and improving LIS.

• The Journal of Asian Finance, Economics and Business
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• 제7권2호
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• pp.291-300
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• 2020

This paper studies the factors affecting university and industry collaboration in education in the hospitality industry in Ho Chi Minh City (Vietnam) from a company perspective. The authors use qualitative method and quantitative research to study the matters, specifically using scales and data collected for Cronbach alpha reliability testing, analysizing the discovery factor of EFA, CFA and verifying the regression models through AMOS software with SEM linear modeling. The study proposes four factors: (1) organization factors, (2) contextual factors, (3) process factors, and (4) cooperation perspective impacting on the benefits factors and university and industry collaboration in education. In addition, it is also found that benefits factors has a direct and positive impact on the collaboration in education. The results suggest that the process factor had the strongest positive, followed by the contextual factor. The findings revealed that the benefit factors were significantly related to collaboration in education, which affects university and industry hospitality alliances. This finding confirm that the cooperation perspective (QD) and contextual factors (HC) are critical in collaboration between university and industry. A new point of interest is also identified that the benefits of training links are quite dependent on the linking perspective from tourism businesses.

• International Journal of Human Ecology
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• 제15권1호
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• pp.23-37
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• 2014

This study critically appraised the accumulated articles based on the critical science perspective on Korea's home economics education. The 55 articles published from 1993 to 2011 were identified and placed into three categories: Critical science paradigm, practical problem-focused curriculum, and systems of action. The common result across categories was that some authors did not fully understand the concepts of practice, a practical problem-focused curriculum, the practical reasoning process, and the systems of action. A positive outcome of including a critical science perspective in the Korean national curriculum will be seen when systems supporting this perspective, such as those providing more specific information on a critical science perspective and the relevant textbook accreditation standards, are available. We present a proposal based on considerations of a national curriculum, teacher education, relevant philosophical perspectives, and classroom practice.

• 한국멀티미디어학회논문지
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• 제20권4호
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• pp.606-613
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• 2017

When the planar area is captured by the depth camera, the shape of the plane in the captured image has perspective projection distortion according to the position of the camera. We can correct the distorted image by the depth information in the plane in the captured area. Previous depth information based perspective distortion correction methods fail to satisfy the real-time property due to a large amount of computation. In this paper, we propose the method of applying the conversion table selectively by measuring the motion of the plane and performing the correction process by parallel processing for correcting perspective projection distortion. By appling the proposed method, the system for correcting perspective projection distortion correct the distorted image, whose resolution is 640x480, as 22.52ms per frame, so the proposed system satisfies the real-time property.