• 제목/요약/키워드: Scorecard

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BSC/DEA를 활용한 기업 연구개발 프로젝트 성과평가 (Performance Evaluation of Private R&D Projects using BSC/DEA)

  • 전익진;이학연
    • 경영과학
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    • 제34권2호
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    • pp.67-83
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    • 2017
  • This paper proposes a R&D project performance measurement model for private firms combining balanced scorecard (BSC) and data envelopment analysis (DEA). The efficiency of R&D projects is measured in terms of each of the three perspectives of BSC by using DEA : the internal process perspective (DEA-P), the customer perspective (DEA-C), and the financial perspective (DEA-F). The performance indicators of the three perspectives of BSC are considered as outputs of the corresponding DEA models. To provide strategic implications for R&D planning, we also propose the R&D project performance matrices composed of two different types of efficiency dimensions. The proposed model is expected to be fruitfully utilized for R&D performance measurement of private firms.

한국 인터넷 벤처기업의 주요 성공요인이 조직성과에 미치는 영향에 관한 실증적 연구 (Empirical Validation of Critical Success Factors on Organizational Performance in Korean Internet Venture)

  • 김정욱;박정수
    • 한국경영과학회지
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    • 제27권2호
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    • pp.123-152
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    • 2002
  • This study establishes key success Predictors of internet venture enterprises in Korea. The five factors are derived from the relevant literature and clarified the concept of entrepreneurship, industrial level, enterprise strategy, organizational capability, and resource procurement by distinguishing between its components and determinants. Organizational performance indicators were derived from the previous studies classifying by financial performance indicator and non-financial performance indicator using by recent evaluation method as BSC (Balanced Scorecard). We then examine the impact of critical success factors on the internet venture performance. Hypotheses on five factors of internet venture were tested for 103 organizations. Results indicate that critical success factors may serve as key predictors. Organizational strategy and resource capability was found to be positively influenced on both financial performance indicator and non-financial performance indicator while entrepreneurship, industrial level and organizational capability positively affected only non-financial performance indicator.

기업 전략에 따른 균형성과표 성과지표 비교분석 (A Comparative Analysis of Balanced Scorecard Performance Measures Based on Business Strategy)

  • 손명호;김재구;유태우;임호순;이희석
    • Asia pacific journal of information systems
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    • 제13권1호
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    • pp.1-22
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    • 2003
  • This study describes how the weights of performance measures varies depending on business strategy types, such as defenders, prospectors, analyzers, and reactors. A Balanced Scorecard has been widely used for measuring a corporate performance to incorporate financial and non-financial measures simultaneously. Because such performance measurements are related to the compensation and promotion of employees, research of weights of performance measures would be instrumental. Our test results demonstrate that the weights of the business performance measures differ in the four perspectives-financial, customer, internal process, and learning and growth. Furthermore, there is evidence that the weights of performance measures vary depending on business strategy. Our study results can be used for enhancing the quality of performance measurement systems.

상황이론에 의거한 병원BSC 연구모형의 설계 (Hospital BSC Framework Using Contingency Theory Model)

  • 육근효
    • 한국병원경영학회지
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    • 제13권2호
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    • pp.1-19
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    • 2008
  • BSC(balanced scorecard) is expected of the effective integrated tool of the management problem such as links of the management vision, the strategy, and the business scheme. This study discusses the recent development and problems of hospital BSC practices in in several countries. First, the article discuss the recent development and problems of hospital BSC implementation. Second, we review the links of strategic alignment with hospital's strategy and BSC on weight design, organizational culture and hospital performance. Finally, we explore hospital BSC framework that clarified easy to understand integrative approach to hospital BSC research using contingency theory model.

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전자상거래, 균형성과표, 조직간 정보교류와 공급망 성과 간의 관계 연구 (The Relationships among E-commerce, BSC, Inter-organizational Information Flow and Supply-Chain Performance)

  • 최종민
    • 경영과학
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    • 제30권1호
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    • pp.149-165
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    • 2013
  • This study empirically investigated the changes of performance evaluation systems under the environment of supply-chain e-commerce. The objectives of e-commerce include obtaining financial profit, internal innovation through processes integration, learning with information flow, and customer satisfaction through quick response. These objectives are generally consistent with the four evaluation measures of balanced scorecard(BSC). This study, first, demonstrated that perceived environmental uncertainty(PEU) has a significant effect on the adoptions of e-commerce and BSC, and severe competition positively influences the use of e-commerce. With cluster analysis and subgroup analysis, we also showed that under the high adoption levels of e-commerce, the high utilization of BSC can improve the supply-chain performance of a firm. In addition, it was found that the use of e-commerce indirectly and significantly affects supply-chain performance through inter-organizational information flow, and the supply-chain performance of a firm leads to the improvement of organizational performance.

제조업 분야에서 Product Data Management 기반의 BSC 성과평가 시스템 구축 사례 연구 (A Case Study of Implementation of a BSC Performance Evaluation System in Manufacturing Industry based on Product Data Management)

  • 오정수;양정삼
    • 산업공학
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    • 제23권4호
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    • pp.275-285
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    • 2010
  • In complex industrial world, many companies make every effort to analyze their competition capability through various performance evaluation tools to cope with rapidly changing business environment. Among evaluation tools the balanced scorecard (BSC), put forward by Kaplan and Norton in 1992, is a strategic performance management tool for measuring whether the smaller-scale operational activities of a company are aligned with its larger-scale objectives in terms of vision and strategy. The BSC tool offers a comparative advantage over others to evaluate the objective achievement of a company by linking its strategic objectives with operational KPI. In this paper, we introduce a case that the BSC performance evaluation system was implemented based on product data management and applied it to the business process. Specially, we shows a implementation procedure to derive discipline-specific topics and key performance metrics.

BSC를 이용한 지식경영 성과측정 방법에 관한 고찰 (A Study on the Methodology to evaluate the Performance of Knowledge Management using Balanced Scorecard)

  • 노규성;윤재희
    • 한국데이타베이스학회:학술대회논문집
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    • 한국데이타베이스학회 1999년도 국제컨퍼런스 디지털컨텐츠 활용을 통한 지식경영의 확산
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    • pp.289-298
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    • 1999
  • 최근 조직에 지식경영을 도입해야 할 필요성이 강조되고, 이를 도입하고자 관심을 갖고, 도입 중에 있는 조직들이 점차 증가하고 있다. 그러나 지식경영의 도입은 지속적인 구축과정을 필요로 한다. 또한 이러한 지식경영을 도입하였을 때 과연 조직은 어떠한 성과를 얻을 수 있을까라는 점에 많은 질문을 갖게 된다. 따라서 지식경영을 도입함으로써 조직이 어떻게 변화하며, 궁극적으로 조직의 성과를 어떻게 측정해야 할 것인가는 중요한 사항이다. 이에 본 연구에서는 최근 그 유용성이 강조되는 BSC 관점에서 점진적 지식경영 방법론에 토대를 둔 파일럿 영역단위의 접근에 기반한 산업별 조직의 가치활동의 가중치를 평가해 봄으로써 효과적인 지식경영의 성과측정 방법에 대한 지침 모델을 고찰해 보았다.

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Exploring the Use of Balanced Scorecards in Swedish Health Care Organizations

  • Kollberg, Beata;Elg, Mattias
    • 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.

균형성과표(BSC)에 의한 건설산업의 주요성공요인과 성과지표개발에 관한 연구 (BSC Perspective of an Exploratory study of Developing CSF/KPI Pool in Korean Construction Industry)

  • 오익진;이정훈;이중정
    • 한국IT서비스학회지
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    • 제5권1호
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    • pp.35-46
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    • 2006
  • In recent years, academic scholars and practitioners have given increasing attention to the importance of strategic performance measurement systems including both financial and non-financial performance metrics. The Balanced Scorecard (BSC) is known as integrated performance management framework that helps an enterprise to translate strategic objectives into relevant performance within an organization. While the current literatures and management articles offer BSC design and implementation. there are few reports of detailed validation of using the rationalized sets of CSF (Critical Success Factors) and KPI (Key Performance Indicators) for the Korean construction industry. This paper first propose the perceived sets of CSF/KPI using current literatures and validate with a major construction company's executives and senior managers in Korea. The paper then examines whether the perceived sets of CSF/KPI have co-relationships with the firm performances. The results of the research contribute in heightening of competitiveness of the Korean construction companies in strategic and performance management.

BSC 프레임워크를 활용한 IT 조직의 성과평가 CSF & KPI 개발과 지표 간 인과관계의 규명에 관한 연구 (A Study on using BSC framework to Develop CSF & KPI for IT Performance measure by Balanced Scorecard on IT organization and examining the relation of cause and effect in Indicators.)

  • 임종호;이정훈
    • 한국IT서비스학회:학술대회논문집
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    • 한국IT서비스학회 2006년도 추계학술대회
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    • pp.271-278
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    • 2006
  • IT 조직의 활동에 대한 성과 평가는 과거 재무적인 평가방법이 주를 이루었으나 최근에는 정보시스템 기능과 활동 주체가 다양해짐에 따라 재무적인 접근방법과 함께 새로운 평가 방법 및 기준에 대한 연구가 진행되고 있다. 특히 균형 성과표 (Balanced Scorecard: BSC) 개념을 IT 활동 평가에 적용한 IT-BSC에 대한 연구도 이루어지고 있다. 그러나 정보시스템과 기업전략과의 관계에 대한 규명이나, 다양한 IT 성과측정지표들간의 연계성을 측정하는 연구는 이루어지고 있지 않은 실정이다. 이에 본 본 연구에서는 IT 조직의 성과평가를 위한 핵심성공요인(CSF)과 핵심성과지표(KPI)를 도출하고, 도출된 지표간의 인과관계를 검증하고자 한다. 본 연구의 결과로 도출된 영역과 지표들은 각 산업영역에서 IT 조직의 성과를 측정할 때 참고하고 적용할 수 있는 효과적인 지침으로 활용될 수 있다는 데에 연구의 의미를 둘 수 있다.

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