A Case Study on the Performance Evaluation of a Not-for-Profit Organization by the Balanced Scorecard Perspectives

• 발행기관: 한국항해항만학회
• 저자명: Hoo-Seok Pai Yong-John Shin
• 간행물 정보: 『한국항해항만학회지』제35권 제2호, 179~185쪽, 전체 7쪽
• 주제분류: 공학 > 해양공학
• 파일형태: PDF
• 발행일자: 2011.03.30

영문 초록

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.

목차

1. Introduction

2. The Performance Evaluation of Not-for-profit Organizations

3. An Overview of the Korea Shipping Association

4. The Balanced Scorecard Measurement of the Korea Shipping Association

5. Conclusion

키워드

Not-for-Profit Organization Performance Evaluation Balanced Scorecard the Korea Shipping Association Budgetary Reporting Fund Accounting