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한국기업의 성과측정치 활용과 기업특성요인에 관한 연구

The Effects of Firm Specific Variables on the Use of Performance Measurements

박준완
한국공인회계사회 (THE KOREAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS)|2009.12|회계ㆍ세무와 감사 연구 (Study on Accounting, Taxation & Auditing)|제50호|pp. 177-205|DOI 10.22781/kicpa.2009..50.177

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참고문헌

키워드

균형성과표경쟁전략competitive strategy성과측정치performance measures기업특성요인수명주기balanced scorecardlife cycle.firm specific variable
주제분류회계학

초록

본 연구는 상장기업을 대상으로 기업특성요인에 따라 성과측정시스템이 어떻게 활용되고 있는지를 분석하였다. 본 연구에서는 Kaplan & Norton(1991)이 제시한 균형성과표를 기본으로 성과측정치를 재무적 관점의 성과측정치와 고객관점, 내부개선관점, 학습 및 성장관점의 비재무적 항목으로 분류했다. 또한 비재무적 성과측정치 활용실태를 조사한 Stiver, Covin, Hall과 Smalt(1998)의 방법을 토대로, 성과측정치에 대한 중요성 인식과 실제 활용정도를 중심으로 한국기업의 성과측정치 활용실태를 파악하였다. 재무적 성과측정치는 해당 항목의 성과측정치로서의 중요성과 실제 활용정도에 큰 차이가 없었다. 고객관점, 내부개선 관점 및 학습․성장관점 등의 비재무적 성과측정치는 중요성에 비해 실제 활용정도가 낮았다. 이는 현재의 성과측정시스템이 재무적 성과측정치 중심으로 운영되고 있음을 의미한다. 경쟁전략의 측면에서 선봉형 기업은 방어형 기업에 비해 비재무적 성과측정치간의 관계에 유의적인 인과관계가 있었고, 수명주기의 측면에서, 수확기 기업은 건설기의 기업에 비해 재무적 성과측정치와의 관계에 유의적인 인과관계가 있다. 이는 선봉형 기업이 비재무적 성과측정치를 중심으로 성과측정시스템을 운영하기 때문으로 해석된다.

Abstract

This Paper examined the effects of firm specific variables on the performance measurement system. I classify the performance mesaures based on balanced scored card which Kaplan & Norton(1991) developed. performance messures retain four perspectives: financial, customer, internal business process, and learning and growth, financial perspectives performance. I examined the use of performance measurement system based on Stiver, Covin, Hall & Smalt(1998), which examined the degree of importance and actual use of nonfinancial measurement system. Financial perspective of performance measurement system made no difference between the degree of importance and actual uses. But Non financial performance measures, such as customer perspective, internal business process perspective, and learning and growth perspective of performance measurement system made gap between the degree of importance, actual measurement and actual uses. that is, actual uses of customer perspective, internal business process perspective, and learning and growth perspective of performance measurement system is under the degree of the importance of them. This means that current performance measurment system operates on the financial performance system oriented. The relationship of prospector firms between non-performance mesaurement is significant than defender firms. In the view of product lifecycle, the relationship of harvest stage firms between performance mesaurement is significant than growth stage firms. This means that prospector firms and growth stage firms operate performance measurment system based on the non-financial performance messurment system.

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