양돈농장 핵심평가지표와 균형성과관리지표 관계 분석

• 영문명: Evaluation of Management of Pig Farms Using Balance Score Card
• 발행기관: 한국농식품정책학회
• 저자명: 김곤민(Kon Min Kim) 최승철(Seung Churl Choi) 박성열(Sung Youl Park)
• 간행물 정보: 『농업경영.정책연구』농업경영·정책연구 47권 2호, 288~311쪽, 전체 24쪽
• 주제분류: 농수해양 > 식품과학
• 파일형태: PDF
• 발행일자: 2020.06.30

영문 초록

Korean hog farms have been scaled up in the past decade. Even though, hog farms measure the management performance with just productivity or profitability. There is an evaluation system that gives positive effect on business performance by using both financial and non-financial evaluation indices. This study selects Key Performance Indicators (KPI) suitable for hog farms based on Kaplan & Norton s Balance Score Card (BSC). Using the Structural Equation Model (SEM), we analyze the relationships between financial and non financial perspectives. The results show that the learning and growth perspective has a positive effect on customer perspective and internal business process perspective respectively. Internal business process perspective has a positive effect on customer perspective and financial perspective respectively. The learning and growth perspective has a positive effect on financial perspective indirectly via the internal business process.

목차

Ⅰ. 서 론

Ⅱ. BSC 개념 및 양돈농장 평가지표

Ⅲ. 분석 모형

Ⅳ. 분석 결과

Ⅴ. 요약 및 결론

참고문헌

키워드

Hog farm management BSC (Balance Score Card) KPI (Key Performance Indicator) SEM (Structural Equation Model)