• Title, Summary, Keyword: BSC

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Case Study on BSC System Implementation in Korean Public Firms: Focused on KOTRA (BSC 시스템 구축 사례 연구: 대한무역투자진흥공사를 중심으로)

  • Kim, Sung-Soo;Lee, Hak-Seon
    • Information Systems Review
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    • v.9 no.1
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    • pp.233-257
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    • 2007
  • BSC has gained increasing popularity as an effective management tool aligns employee actions and goles with corporate strategy since first being introduced in 1992. Though a lot of people have thought that many corporations have achieved a lot of effectiveness in their business with BSC, by the way, public enterprises have been difficulties in implementing BSC as a management innovation tool because of different characters between private and public enterprises. KOTRA's BSC among domestic public enterprises is early introduced and evaluated very high in quality. So the purpose of this paper is to represent success factors and problems for implementing BSC System of KOTRA and then expects to be used for implementing successful BSC System as a good reference model in domestic public enterprises.

A Case Study on BSC System Implementation of Korea Minting & Security Printing Corporation (한국조폐공사 BSC 시스템 구축 사례)

  • Lee, Choong-Seop
    • Information Systems Review
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    • v.9 no.1
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    • pp.191-214
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    • 2007
  • This study analyzes the process of establishing BSC based strategic performance evaluation system of KOMSCO. This case could be a reference to other public institutes for BSC introduction and efficient BSC usage. Internal control system of KOMSCO has been improved by EVA system in 1999, BSC introduction and Job analysis in 2001 through 2002, and BSC performance evaluation system in 2004. KOMSCO tries to reflect BSC concept by inducing employees to cooperate selection process of CSF and KPI and by considering the organizational characteristics of KOMSCO in constructing it's performance indices. It is suggested that these processes are very important and should be followed by other institutes in their BSC introduction. By applying BSC, KOMSCO provides improvement in employees' understanding of strategy, performance management, and performance evaluation. KOMSCO' information system based on ERP and efficiently connected to EIS, KMS, and BSC seems to play an important role of BSC application. BSC system of KOMSCO is now in the early stage of application and needs to be evaluated by the efficiency of usage in terms of overall performance evaluation system, deduction system of evaluation point for excess accomplishment over target, and connection to budget system.

An Empirical Study of the Relationship between the 'Fit' of Task Characteristics and BSC System Characteristics and BSC System User Satisfaction (업무특성과 BSC 시스템 특성의 적합도가 BSC 시스템 사용자 만족도에 미치는 영향)

  • Lee, Chang-Jin;Lee, Jung-Hoon;Lee, Choong-C.;Song, Joon-Woo
    • Journal of Information Technology Applications and Management
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    • v.16 no.2
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    • pp.1-21
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    • 2009
  • The balanced scorecard(BSC) framework is a tool for strategic decision making and task support that aims for efficiency in performance management and strategy execution. BSC evolved from an old performance management practice, which tended to be limited to a finance-only perspective, to a new system of corporate management looking at corporate tasks from a multi-dimensional, future-inclined value perspective. This form of BSC amounts to a framework capable of driving management innovation and renewing the ways in which companies conceive their strategy and perform their operations. Since BSC draws integrally on user participation, it can be expected that users' satisfaction with BSC systems is an important factor in systems' success or failure. However, previous studies of the BSC system have not yet considered it as a theoretical model, specifically examining BSC system and task characteristics. To date, only a few studies have put forward plans for the implementation and use of BSC systems, and these studies have the common limitation of failing to consider the circumstances or theoretical structure of the companies for which a BSC system is being proposed. This paper then begins to fill some of this gap by characterizing the BSC system from the perspective of contingency theories. Contingency theories can be particularly useful in the Korean context in exploring how different companies use the BSC system in ways determined by their unique environmental characteristics, which may also determine the performance factors behind the application of a company's particular BSC system. In order to provide concrete suggestions for implanting and using the BSC system from a contingency theory perspective, this study sets out to determine the relationships between the contingency variables affecting BSC system performance and BSC system property variables(in given cases) through an empirical analysis. The study takes into account the perspective from which contingency theory is to be applied in individual cases, sets contingency and BSC property variables with reference to the BSC system user's environment and BSC system's character, and frames initial hypotheses concerning corporate structure and environmental variables and BSC system performance variables with reference to previous studies. A survey was then conducted on users in Korean companies that have implemented the BSC system in order to verify the research model and understand results.

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Pre-Evaluation for Successful BSC Introduction on the J University (J대학의 BSC 성공적 도입을 위한 사전 평가)

  • Oh, Sang-Young;Park, Sang-Seok
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.8 no.5
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    • pp.1251-1258
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    • 2007
  • Recently, the needs fur management innovation of universities are growing. Therefore, introduction of Balanced Scorecard(BSC) for measuring performance has been considered as a way of management innovation. However, the introduction of BSC does not always become successful, and sometimes act as an obstacle to innovative activities. This study was designed to conduct pre-evaluation for J University well in advance of its BSC introduction to solve problems with the introduction and prove the importance of pre-evaluation to make BSC introduction a success. Methodologically, the study explored key factors of successful introduction of BSC by examining previous studies, and conducted a comparative analysis of such key factors, focusing on J University. To evaluate factor-specific results in a more practical way, weighted value analysis on factors was conducted by experts so as to investigate how many factors J University can meet fur the introduction of BSC. As a result, the outcome of the pre-evaluation before J University introduces the BSC was generated, and the study aimed to suggest such empirical analysis as a method of pre-evaluation of the BSC introduction.

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A Case Study on BSC System Development of Korean Public Firms: Focused on Korea Post (국내 공기업의 BSC 시스템 구축 사례연구: 우정사업본부를 중심으로)

  • Shin, Taek-Soo;Yoo, Seung-Rock
    • Information Systems Review
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    • v.9 no.1
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    • pp.311-341
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    • 2007
  • This paper presents a case study on BSC(Balanced Scorecard) system development of Korea Post as a Korean public firm. BSC models of public or private sector are generally developed in different types due to their different strategic goals. Korea Post as a government firm has dual characteristics of BSC similar to both public and private sector. This firm has the organizational type of public firms, not private firms. To date many government subsidiary organizations have already introduced BSC or are trying to introduce BSC, but have difficulty in developing BSC successfully because of insufficient understanding of BSC. Based on a case study of Korea Post, this study analyzed key success and failure factors and suggested prospects on BSC system development of public firms.

Pre-Evaluation for Successful BSC Introduce on the University (대학의 BSC 성공적 도입을 위한 사전 평가)

  • Park, Sang-Seok
    • Proceedings of the KAIS Fall Conference
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    • pp.53-56
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    • 2007
  • 최근, 일반적으로 BSC를 도입.운용하는 영리, 비영리 조직이 많은 추세로 늘어나고 있다. 그러나 BSC의 도입이 반드시 조직에 효과적인 결과를 가져 오지는 않고 있다. 따라서 BSC를 도입하기 위해서는 철저한 사전평가와 준비가 필요하다. 본 연구는 선행연구 결과에서 BSC 도입 시 성공요인을 도출하고 사례대학을 선정하여 BSC 성공적 도입을 위한 사전 평가를 실시하였다. 또한 본 연구는 BSC를 도입 하려는 많은 기업과 대학에게 BSC 도입을 위한 사전평가에 대하여 유익하게 활용 될 수 있을 것으로 기대한다.

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BSC 수용에 관한 실증연구;기술수용모형을 중심으로

  • Gwon, O-Jun;O, Jae-In
    • 한국경영정보학회:학술대회논문집
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    • pp.751-757
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    • 2007
  • BSC(Balanced Scorecard: 균형성과표)는 1992년 기존의 성과관리접근법의 한계를 인식한 Kaplan & Norton(1992)에 의해서 발표된 후 새로운 성과관리시스템이자 다양한 혁신을 통해 경쟁력을 키우려는 많은 기업들로부터 각광 받고 있다. 특히 우리나라의 경우 변화와 혁신을 강조하는 참여정부의 출범 이후 공공분야의 BSC도입이 활발히 이루어지고 있으며 많은 공공부문 기관들이 도입을 추진하고 있다. 하지만 BSC관련 기존의 연구들은 대부분 조직의 성과에 미치는 영향을 살펴보거나 도입 프로세스에 관한 연구가 대부분이어서, BSC 수용에 있어 중요시 되는 요인들에 관한 실증연구는 부족한 실정이다. 정보시스템 형태로 구현되는 BSC를 보다 효율적으로 활용하기 위하여 BSC 수용요인에 대한 고찰이 필요하다. 본 연구의 목적은 정보시스템 형태로 구현된 BSC를 활용하는 사용자를 대상으로 실증분석을 통하여 수용에 영향을 미치는 요인을 확인하기 위한것이다. 구체적인 BSC 사용자들의 적극적인 활용을 장려하여 기업의 경영성과를 높일 수 있도록 BSC 수용에 영향을 미치는 요인들을 추출하고, TAM(Technology Acceptance Model)을 기본으로 영향정도를 파악하여 BSC를 이미 도입한 기업과 앞으로 도입하려는 기업들에게 사용자들의 보다 적극적인 활용을 장려할 수 있는 가이드라인을 제시하는데 있다.

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TOC Viewpoints on BSC, Friend or Foe? (TOC 관점의 BSC, 친구인가 적인가?)

  • 정남기
    • Proceedings of the Korean Operations and Management Science Society Conference
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    • pp.489-491
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    • 2002
  • BSC(Balanced Scorecard)는 재무지표 뿐 아니라 비재무지표의 활용도를 높여 기업의 성과를 측정하며, 재무, 고객, 내부 프로세스 그리고 학습과 성장의 시각에서 성과측정지표를 결정하고 이를 균형있게 관리하려는 접근법이다. BSC가 비재무지표의 활용도를 높인 것은 큰 성과로 여겨지지만 지표를 선정하고 이를 향상시키기 위한 요소를 찾는 것은 여전히 해결해야 할 과제로 남는다. 이 논문은 TOC 관점에서 BSC를 이해하고 BSC가 보다 성공적인 전략실행 도구가 될 수 있는 논의를 제안한다. TOC와 BSC가 서로 협력하여 성과를 거두기 위해서는 BSC가 성과지표를 원가회계보다는 쓰루풋회계를 활용하여 측정하고, 성과지표 선정에서도 제약과 비제약을 구분하는 기준이 도입되어야 할 것이다.

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A Study on Implementing BSC in the Public Enterprises : The Case of Korea Southern Power (공기업의 BSC 구축에 관한 연구: 한국남부발전(주) 사례를 중심으로)

  • Suh, Woo-Jong;Park, Jin-Bae;Hong, Jin-Won
    • Journal of the Korea Industrial Information Systems Research
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    • v.14 no.4
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    • pp.163-182
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    • 2009
  • The BSC(Balanced Scorecard), a strategic performance evaluation system, has drawn attention as an innovative tool for improving an organization's performance. Recently, the Korean government has recognized the advantages of the BSC and encouraged public enterprises to implement the BSC. However, it has been pointed out that many public enterprises have faced difficulties in constructing and operating the BSC due to lack of clear understanding, a complex environment of performance evaluation, and inherent features of organizational culture. Therefore, this study analyzed a project case of a public enterprise, Korea Southern Power (KSP), which has ever been assessed as an excellent organization in implementing BSC and managing performance. This paper provides procedures, activities, resources (manpower and time), and decision-making issues and criteria required for implementing BSC, along with real project outcomes of the company. Such project details are expected to be used as helpful guidelines for public or non-profit organizations's BSC implementation. Furthermore, the KSP's efforts to cope with its problems and implications derived from the efforts are also expected to help other organizations construct and operate the BSC effectively.

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An Exploratory Study on the BSC Project Issues Influencing Business Process Innovation (BSC 프로젝트 활동이 기업의 업무혁신에 미치는 영향)

  • Chun, Hong-Mal;Bang, Myung-Ha
    • Journal of Information Technology Services
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    • v.5 no.3
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    • pp.45-62
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    • 2006
  • The research is intended to satisfy two interesting research purposes: one is to examine activities of both BSC adotion phase and implementation phase under carrying BSC project. The second purpose is to analyze the influence from those activities towards innovating business world. This study was conducted thru online questionnaires via online survey system during 3 months for targeting mainly on business users and consultants. The findings of the study suggest that employee's involvement, BSC information sharing, collaboration cross task related teams have major roles to operate BSC successfully. From findings, KPI choice, top-down goal allocation, budgeting allocation have strong influences on upgrading business innovations. Those businesses like to considering adoption of BSC can benefit from the findings of the research.