• 제목/요약/키워드: Quality Scorecard

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Using Balanced Scorecard to Explore Learning Performance of Enterprise Organization

  • Chiu, Chung-Ching;Tsai, Chih-Hung;Chung, Yi-Chan
    • International Journal of Quality Innovation
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    • 제8권1호
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    • pp.40-75
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    • 2007
  • In the early industrial age which with high intensity of machine and labor, using financial measurement index was good enough to tie in company's mechanization and philosophy of management and been in efficiency. But being comply with "New Economic age," a new economic environment is full of knowledge and information, the enterprise competition had changed from tangible assets, plants to intangible innovation ability of knowledge. As recognizing the new tendency by enterprise, they value gradually the growth and influence from learning. Practice of organization learning not only needs firm structure and be in coordination with both hardware and software, but also needs an affect measurement model to offer enterprise to estimate learning performance. It's a good instrument of financial performance measure mold in the past years, But it's for measuring the past, couldn't formulate enterprise trend to future, hard to estimate investment for future, such as development of products, organization learning, knowledge management etc, as which intangible assets and knowledge ability just the key factors of being win around competition environment in the future. In 1992, Kaplan and Norton brought up Balance Scorecard (BSC) on Harvard Business Review, as an instrument helping enterprise to measure performance, which is being considered to be a most influence management instrument. It added non-financial index such as customer, internal process and learning growth besides traditional financial index, as offering enterprise an index to measure and manage intangible assets and intellectual property. As being aware of organization learning is hard to be ignored in the new economic age, this research is based on learning and growth of BSC, and citing one national material company try to let the most difficult measurement performance of organization learning, to be estimate through BSC, analyze of factor and individual case, to discuss the company how to make the related strategy and vision of organization learning to develop learning and growth of the structure of BSC, subject the matter of out put factors to be discussed, and measure the outcomes as a result of research. The research affect offers (1) the base implement procedure of carrying out BSC; (2) the reference of formulating measurement index while enterprise using BSC to estimate performance of organization learning; (3) the possibility bottleneck maybe forcing while carrying out BSC, to be an improvement or preventive for enterprise.

종합경쟁력 평가모형의 개발 및 측정에 관한 연구: 한국 제조업부문을 중심으로 (An Empirical Analysis of Comprehensive Competitiveness Evaluation Model on the Korean Manufacturing Sector)

  • 임양택;임채숙
    • 기술혁신연구
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    • 제12권1호
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    • pp.67-114
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    • 2004
  • This study attempts to integrate causal model with competitiveness evaluation model, both of which have developed independently of each other, in connection with many studies on PMES (performance measurement and evaluation system) including the BSC (balanced scorecard) of Kaplan and Norton (1992, 1996). For this attempt, this study is composed of four analyses : First, this study develops a structural model for evaluating and diagnosing corporate ‘comprehensive’ competitiveness including quality competitiveness, derive CCI (comprehensive competitiveness index) and QCI (quality competitiveness index) ; Second, this study analyzes the determinants of quality competitiveness, the impacts of quality competitiveness, on product design and product reliability, and the impacts of product design and product reliability on quality competitiveness in the comprehensive competitiveness evaluation model of this study. Third, this study empirically identifies the positioning of product design in the quality competitiveness evaluation model of this study and the functional relationship between product design and other functions : product development, manufacturing, marketing, and marketing, and sales in the same comprehensive competitiveness evaluation model, estimate the determinants of product design and its impacts, thereby providing some empirical findings for the foundation of design management theory, and Fourth, this study identifies the positioning of product reliability in the same quality competitiveness evaluation model, estimate the reliability function and the functional relationship between product reliability and other dimensions of product quality, and tests the hypotheses on the causality of product reliability.

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전자상점 성과에 관한 이론적 모형 구축 (Development of the Theoretical Model on Electronic-Store Success)

  • 윤철호;김상훈
    • 경영과학
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    • 제20권2호
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    • pp.113-133
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    • 2003
  • This study developed the ISM (Electronic Store Success Model) by basing upon the revised D&M IS Success Model and reflecting the characteristics of marketing and e business. The theoretical rationale of this model was as following : 1) Though the revised D&M IS Success Model (2002) must be more logical and complete model than the original D&M IS Success Model (1992), it did not reflect characteristics of marketing and e business. 2) In the marketing studios, Service Quality has been suggested as one of basic strategies for success. 3) In e business studies, Trust has been emerging as a potentially important antecedent of e loyalty. 4) There has been a paradigm shift from satisfaction to loyalty in marketing emphasis. 5) Nowadays, ERP (Enterprise Resource Planning) has been pervaded in many organizations and has supported PCA (Profit Center Accounting) or Channel based Accounting, so it has not been difficult to evaluate financial performance of Electronic Store. The ESM that has six dimensions (System Quality, information Quality. Service Quality, Trust, Loyalty, Financial Performance) and expresses the causal relationship among them was proposed and was compared with BSC (Balanced Scorecard), WebQual, and EWAM (Extended Web Assessment Method). The results showed that the ESM coincides with BSC and contains dimensions of WebQual, and EWAM.

Business Performance and Implementation of Total Quality Management: A Case Study in Indonesia

  • ANGGADINI, Sri Dewi;SURTIKANTI, Surtikanti;SAEPUDIN, Asep;SALEH, Dean Subhan
    • The Journal of Asian Finance, Economics and Business
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    • 제8권5호
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    • pp.1039-1046
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    • 2021
  • This study aims to determine the influence of the application of Total Quality Management (TQM) in coffee exporting companies in Bali. The research was conducted as there was not much research done to explore the application of TQM in coffee exporting companies in the city of Kintamani, Bali. Thus, this research plays an important role in examining the effect of the application of total quality management factors on company performance. In this research, the effect of TQM variables which are: customer focus factors, continuous improvement factors and employee empowerment factors on the company's performance was measured by using a balanced scorecard approach. The research result showed that the customer focus, the continuous improvement, and the employee empowerment factor has a positive impact on the performance of coffee exporting companies in the City of Kintamani. The result showed that continuous improvement factor has a more dominant influence compared to the customer focus factors and the employee empowerment factor. Thus, it is very important to consider the consistency when the companies implement TQM. In conclusion, TQM is important for coffee exporting companies in Indonesia to enter global competition, especially for world market-oriented companies and should be supported by the government and stakeholders.

대학도서관의 BSC 적용에 관한 연구 (A Study on Applying the BSC for University Libraries)

  • 조윤희
    • 한국문헌정보학회지
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    • 제40권1호
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    • pp.241-262
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    • 2006
  • 오늘날과 같이 급변하는 환경 하에서 대학도서관이 유기적 조직으로써 다양한 변화에 신축적으로 적응하면서 조직의 총체적인 성과를 측정하기 위해서는 자원을 중심으로 한 양적평가와 서비스를 중심으로 한 질적평가 이외에도 자원 활용의 효율성이나 효과성, 서비스의 제공 능력이나 조직구성원의 잠재능력 등 경영전반에 걸친 균형적인 성과측정표의 개발이 필요하다. 본 연구는 Kaplan과 Norton이 개발한 BSC 모형을 비영리조직인 대학도서관에 적합하게 수정하여 고객, 자원, 내부 프로세스, 학습 성장의 네 관점으로 그 모형을 개발하고, 각 관점별 전략에 대한 전략지도와 측정지표를 개발하였다. 궁극적으로 본 연구는 대학도서관에 전략적 계획과 균형성과표를 연계하여 적용함으로써 대학도서관 조직의 전략적 계획에서 성과까지의 전체적이고 포괄적인 그림을 제시하는 전략적 통합 경영지표를 제시하고자 하였다.

품질개선 및 혁신활동에서 재무성과 측정모형의 개발 (Development of Financial Effect Measurement(FEM) Models for Quality Improvement and Innovation Activity)

  • 최성운
    • 대한안전경영과학회지
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    • 제17권1호
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    • pp.337-348
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    • 2015
  • This research introduces the Financial Effect Measurement (FEM) models which measures both the improvement and the innovation performance of Quality Control Circle (QCC) and activities of Six Sigma. Concepts and principle of Comprehensive Income Statement (CIS), Balanced Scorecard (BSC), Time-Driven Activity Based-Costing (TDABC) and Total Productive Maintenance (TPM) are applied in order to develop the 4 FEM models presented in this paper. First of all, FEM using CIS depicts the improvement effects of production capacity and yield using relationships between demand and supply, and line balancing efficiency between bottleneck process and non-bottleneck processes. Secondly, cause-and-effect relation of Key Performance Indicator (KPI) is used to present Critical Success Factor (CSF) effects for QC Story 15 steps of QCC and DMAIC (Define, Measure, Analyze, Improve, and Control) of Six Sigma. The next is FEM model for service management innovation activities that uses TDABC to calculate the time-driven effect for improving the indirect activities according to the cost object. Lastly, FEM model for TPM activities presents the interpretation of improvement effect model of TPM Capital Expenditure (CAPEX) and Operating Expenditure (OPEX) maintenance using profit, cash and Economic Added Value (EVA) as metrics of enterprise values. To better understand and further investigate FEMs, recent cases on National Quality Circle Contest are used to evaluate new financial effect measurement developed in this paper.

건설산업 ISO 품질경영시스템의 성과측정에 관한 연구 (Performance Measurement of ISO Quality Management System in the Construction Industry)

  • 이우창;김경래;신동우
    • 한국건설관리학회:학술대회논문집
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    • 한국건설관리학회 2004년도 제5회 정기학술발표대회 논문집
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    • pp.414-418
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    • 2004
  • 국내 풀질시스템은 부실공사를 예방하기 위한 하나의 수단으로 출발하여 현재는 공공 건설공사를 수주하기 위해서 필수적으로 갖추어야 할 시스템으로 인식되어 왔다 이에 따라 상당수의 건설업체들이 ISO 품질경영시스템의 인증을 취득하였고 이를 기반으로 건설공사를 관리하고 있다. 그러나 이제는 공공 건설공사 입찰에 참여하는 대부분의 건설업체들이 ISO 인증을 취득하였으므로 ISO 인증은 더 이상 공공 건설공사에서 건설업체들이 수주경쟁의 우위를 점유할 수 있는 도구가 되지 못하고 있는 실정이고 이러한 과정에서 몇몇 건설업체들은 과다한 인증비용과 품질경영시스템의 구축 및 유지관리 비용을 감당하기 어려워 인증을 반납하고 있는 실정이다. 그렇기 때문에 이 시점에서 건설업체들이 생각해보아야 할 문제는 더 이상의 수주 경쟁의 무기가 되지 못하고 투자의 비용만 증가하고 있는 ISO 품질경영시스템의 효과에 대한 평가가 필요하다. 이를 위해 ISO 품질경영시스템에 대한 성과측정과 관련한 연구룰 통해 품질경영시스템의 성과측정을 위한 지표를 제시하고자 한다.

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지식활동이 조직성과에 미치는 영향에 관한 연구: 지식창출 활동과 지식공유 활동을 중심으로 (The Effect of Knowledge Activity on Organizational Performance: Focused on Knowledge Creation Activity and Knowledge Sharing Activity)

  • 이정호;김영걸;김민용
    • 지식경영연구
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    • 제7권1호
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    • pp.13-30
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    • 2006
  • This study aims at exploring the relationships between knowledge activity, knowledge activity performance, and organizational performance. By adopting the balanced scorecard perspective, organizational performance was measured by product/service, customer and internal performances. Using data collected from the 36 Korean firms, this study found that knowledge creation activity was positively and significantly related to the organizational performance such as product/service performance, customer performance and internal performance. We also found that knowledge activity performance such as knowledge quality and user knowledge satisfaction mediated the positive relationship between knowledge sharing activity and internal performance.

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

  • 김재전;노희옥;박재성;김상민;유일
    • 한국정보시스템학회지:정보시스템연구
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    • 제17권4호
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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.

BSC 방법론을 이용한 광가입자망사업 성과분석 연구

  • 김재전;노희옥;박재성;김상민;유일
    • 한국산업정보학회:학술대회논문집
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    • 한국산업정보학회 2008년도 추계 공동 국제학술대회
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    • pp.684-690
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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.

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