BSC의 활용목적에 따른 가중치 설계

Abstract

BSC is an integrated system that connects the organization and work, such as performance evaluation and strategic objectives that can be applied smoothly in various environments. Companies are subject to a screening of the first administration in order to effectively utilize limited resources. This weighting for the BSC point of view is that an important role in the management of the companies. BSC perspective’s weight is designed in accordance with the strategic goals of the next. However, the operating results of the BSC would not have been tested in accordance with the gravity of the weights established company entirely. This study examined differences of weight designs in accordance with utilizing purpose for the purpose of corporate internal and external management about post-performance evaluation results of the BSC. It analyzed the 53 companies that have introduced a domestic BSC. The utilizing purpose of the BSC divided into three kinds. That is strategy performance evaluation, performance evaluation and the external reporting. The results were as follows. Regardless of the utilizing purpose of BSC, financial perspective’s weight is about 43%, the weight of the customer perspective and internal process perspective is 21-22% respectively, and learning and growth perspective is found to be 14%. Looking at the point of view of significant low-evaluated in each case, for the strategy evaluation, Whereas the weight of the customer and internal process is 22-23%, the weight of the learning and growth perspective is evaluated by the significantly lower level of 13%. In Performance evaluation, the customer’s perspective is about 18%. learning and growth perspective had been significantly underestimated by about 15% as compared to the equivalent weight of 25%. In contrast, when the company want to notice the performance to external stakeholders, there was a significant difference in weight design of the strategy implementation and performance assessment. In particular, the customer and learning and growth perspectives were given a weight of about 7-8% for the more, the difference was very significantly higher weight compared to the design for other utilizing purposes. As a result, in case of strategy implementation evaluation and performance evaluation, relative importance is a sequence of the financial, customer, internal and learning and growth perspective. Whereas in case of external publicity, relative importance is a sequence of the financial, customer, learning and growth and internal perspective. This may confirm the company’s intention to companies who represent the possibility of long-term growth and development of businesses by highlighting the results of the various relationships. This study is meaningful that this view is that the importance of the organization performance through the BSC is different to the context of the various decision-making. However, companies appeared to focus on the performance of the financial perspective. This is consistent with results of previous studies part of the weight design. But it is difficult to generalize the results. Since this study is the result of empirical and only 53 companies in the sample, However, the authors expect to be provided initiatives for improved utilization of the BSC through a variety of studies for the future.