균형성과표(Balanced Sorecard) 도입 방안에 관한 연구(Ⅰ)

• 영문명: A Study on the adoption of Balanced Scorecard
• 발행기관: 인하대학교 산업경제연구소
• 저자명: 윤금상 유홍성
• 간행물 정보: 『경상논집』경상논집 제16집 제1호, 111~144쪽, 전체 34쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2002.06.01

영문 초록

After the Korean economy has been in charge of the IMF, many corporations have tried to adopt various innovative management techniques in order to maximize the value of their companies. There has also been a dramatic paradigm shift in understanding the meaning of a corporation from traditional understanding of “ producing material goods with cheap cost and selling those at high price" to a new understanding of “ an organization increasing value and creating wealth." This tendency means that the importance of intangible asset and non-financial performance measurement has been gradually increased. However, it also has been pointed out that traditional performance measurement system has several problems and limitations meeting the needs of this rapidly changing economic surroundings. In this situation, Balanced Score Card CBSC), which was suggested by Kalplan and Norton in 1992, is an integrated performance measurement system that includes both financial and non-financial measurement indicators. This study aims at the analysis of BSC which has been recently very popular and widely adopted by many companies. The purpose of this study is to analyze the method of adopting an appropriate BSC for a specific company through literature studies and case an 머 yses to secure the competitiveness of the company in the market; to present a right scheme of modification for the companies that have already used BSC according to the management environment and the change of business environment; and to provide a framework to inspect an suitable and appropriate BSC for the companies that are preparing to adopt BSC. Many studies have indicated basic principles for the successful application of BSC. First, BSe measurement indicator must closely connect the visions of a company with the company ’ s strategic goals. In addition, it must be able to clearly interpret the casual relationships between measurement items and indicators for achieving performance of the company. Second, BSe that deals with the whole structure of a company must have a coherence related with the scorecards at the units of substructure and individual scorecard. Third, an adequate BSe must have a capacity that can draw both quantitative and qualitative information. Fourth, a true BSe should allow dynamic communications and feedback. Fifth, easy directions of the system can bring BSe ’ s successful establishment. Sixth, BSe should be implemented at all the levels and in the whole structure of the company. Seventh, BSe needs to be built and integrated with other systems with a sense of unity. The limitation of this study is its heavy reliance on theoretical literature studies and the lack of demonstrative dimension of the effectiveness of BSe. The areas of further developments are figuring out the information creation process and its management program that would be in harmony with both short-term and long-term strategic directions and the management strategies of the informations production process by adopting BSe as a tool establishing strategies if it would be defined and managed as an essential knowledge related with the core performance standards suggested by BSe and would further be used as a good means managed by materializing intangible assets; and demonstratively analyzing the effectiveness of BSe by comparing and contrasting between financial performance indicators of the company before and after adopting BSe.

목차

1. 서론

2. BSC에 대한 이론적 고찰

3. BSC 도입 방안

4. BSC 도입 사례 연구

5. 결론

참고문헌

Abstract