사교육서비스 분야에서의 BSC 모델 개발 및 전략실행방안에 관한 연구
A Study on BSC development and Strategy execution plan for Private education service field
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Purpose: This study aims to overcome the problem of private education market environment which is polarizedinto commercialized large private education institutions and small and medium sized private education institutionsin a poor business environment, and develop systematic performance measurement model applicablefor small and medium sized private education institutions. Methods: To develop the BSC which measures financial and non-financial indicator in a balanced mannerand introduce the BSC into private education institutions that contain conflicting goals "EDUCATION" and"PROFIT". In particular, Utilizing the methodology of AHP, the priority of strategies and execution assignmentsare derived. Results: BSC model was developed and introduced by cooperating with executives of the private educationinstitution. Moreover, the study permits to achieve the strategy, enterprise-wide vision and mission by derivingstrategy map and applying it to the private education institution. To measure the performance of BSC modelinstruction, KPI corresponding to the strategic objectives of each perspective was derived. Conclusion: BSC model generally introduces to large-sized companies and public institutions. In this study,BSC model is developed by focusing on small and medium sized private institution. Furthermore, this studyis more than simple model development, it makes a connection with achievement of strategic objectives,enterprise-wide vision and mission through strategy map and strategy execution method. Through the developedBSC model and strategy execution method, utilization plan in practice and customized model for privateeducation institutions coexisting profit and non-profit objectives were developed, and academic implications were presented.
Abstract
Purpose: This study aims to overcome the problem of private education market environment which is polarizedinto commercialized large private education institutions and small and medium sized private education institutionsin a poor business environment, and develop systematic performance measurement model applicablefor small and medium sized private education institutions. Methods: To develop the BSC which measures financial and non-financial indicator in a balanced mannerand introduce the BSC into private education institutions that contain conflicting goals "EDUCATION" and"PROFIT". In particular, Utilizing the methodology of AHP, the priority of strategies and execution assignmentsare derived. Results: BSC model was developed and introduced by cooperating with executives of the private educationinstitution. Moreover, the study permits to achieve the strategy, enterprise-wide vision and mission by derivingstrategy map and applying it to the private education institution. To measure the performance of BSC modelinstruction, KPI corresponding to the strategic objectives of each perspective was derived. Conclusion: BSC model generally introduces to large-sized companies and public institutions. In this study,BSC model is developed by focusing on small and medium sized private institution. Furthermore, this studyis more than simple model development, it makes a connection with achievement of strategic objectives,enterprise-wide vision and mission through strategy map and strategy execution method. Through the developedBSC model and strategy execution method, utilization plan in practice and customized model for privateeducation institutions coexisting profit and non-profit objectives were developed, and academic implications were presented.
참고문헌 (14)
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