균형성과표(Balanced Scoredcard) 도입 방엔에 관한 연구(Ⅱ)

• 영문명: A Study on the adoption of Balanced Scorecard
• 발행기관: 인하대학교 산업경제연구소
• 저자명: 윤금상 유홍성
• 간행물 정보: 『경상논집』경상논집 제16집 제2호, 139~162쪽, 전체 24쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2002.12.01

영문 초록

Open policies and mergers in the international market has requested many changes of the corporation business environment: and. the Internet is giving strong influences on corporate activities as well through various information technologies and the dispersal of e-business. Such developments demand for a conversion in business paradigms from a physical commodities production paradigm. centered on materialism. to the formless information business paradigm. centered on knowledge and creativity. As the same formless assets are perceived as an essential success factor for an enterprise, a need for a united and reflective result measuring system was produced. Following the requirement of the changing business environment, corporations included not only the financial matters but also the non-financial matters. showed human relations in each and every result measurements. considered long-term goals and strategic concerns as opposed to only short-term goals. converted management methods from result-oriented to process-oriented, and included all detailed activities to introduce and execute a suitable result measuring system that forced a unified agreement between goal. strategy. and vision. known as the Balanced Score Card or BSC. The purposes of the research were to carefully take a look at the effects the introduction of BSC has on corporate output. to find out the adaptation suitabilities of the new BSC result assessment system, and to present adaptation plans by an analysis of actual proof records from comparisons of system introduced corporations and non-introduced corporations. By mainly taking a look at the details of the actual proof from a comparison of system introduced companies and a non-introduced companies and the divided analysis (ANOV A) of their Enterprise Value Growth. Profitability. Growth, and Stability, the effect of BSC in coporate output can be researched. Perhaps this analysis may provide significant results to support the introduction of BSC. Research through actual proof analysis showed results as follows: Firstly, the Enterprise Value Growth Rate for system introduced companies showed a higher figure in post introduction state than in pre-introduction state. Secondly, the Current Rate for the system introduced companies showed a higher ratio to that of the non-introduced companies and so BSC proves to be supportive in maintaining corporate stability. Thirdly. the fact that BSC was not able to record any affect on Return on Asset Rates and Short Term Net Profit Growth Rate is due to the fact that one year adaptation does not show any results; however, a continuous improvements in a long term will show its necessity. Fourthly. the reason why no differences were recorded between system introduced companies and non-introduced companies is that the introduced companies' output took a turn for the worse and adapted BSC as a renovation tool but BSC's affects have not yet shown. Fifthly. adaptation of BSC showed a notable relationship with the Current Rates but the cause for BSC not being able to affect the Total Return on Asset Rate and Short-Term Net Profit Rate is that the BSC introduced corporations want to maintain business management that prioritizes growth to stability in a bear market. Research details similar to this will present successful directions for BSC introduction.

목차

1. 서론

2. 이론적 배경 및 선행 연구

3. BSC의 성과에 대한 연구설계

4. 실증 분석

5. 결론

참고문헌

Abstract