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BSC모형의 비재무적 성과측정치와 재무적 성과측정치의 관계에 관한 실증적 연구

An Empirical Study on the Relationships between Nonfinancial and Financial Measures in the BSC Model

김원배
한국상업경영학회 (The Korean Academy of Business Management)|2008.02|상업경영연구 (Korean Journal of Business & Management)|제19권 |pp. 195-229

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참고문헌

키워드

BSC임파워먼트EmpowermentPerformance Measurement성과측정BSC(Balaced Scorecard)
주제분류경영학

초록

본 연구의 목적은 기업성과간의 인과관계를 검증해 보는 것으로써, 우선 구체적인 개별 기업성과들간의 관계 파악을 위해 개별 기업성과측정치들을 BSC모형을 통하여 학습 및 성장성과, 내부프로세스성과, 고객성과, 재무성과의 네 가지 성과개념모형 속에 구체화하였다. 그리고 4가지 개별 성과들간의 인과관계와 매개효과, 그리고 이들 관계를 조절하는 변수로 임파워먼트를 선정하여 개념적 틀로 연구모형을 설정하였다. 연구결과에 의하면, 학습 및 성장성과는 내부프로세스성과와 고객성과에 직접적인 영향을 미치며, 내부프로세스성과를 경유하여 고객성과에 간접적으로도 영향을 미치는 것으로 나타났다. 또한 내부프로세스성과가 재무성과에 직접적으로 영향을 미치기도 하지만 고객성과를 경유하여 재무성과를 개선시키는 고객성과의 매개효과가 더욱 큰 것으로 조사되었다. 마지막으로 고객성과 또한 재무성과에 영향을 미치는 것으로 조사되었다. 학습 및 성장성과와 내부프로세스성과간의 인과관계에 대하여, 그리고 내부프로세스 성과와 고객성과의 인과관계에 대하여 임파워먼트는 그 조절효과가 있는 것으로 조사되었다. 그러나 임파워먼트는 내부프로세스성과와 재무성과간의 관계, 학습 및 성장성과와 고객성과간의 관계 및 고객성과와 재무성과간의 관계는 조절하지 못하는 것으로 파악되었다.

Abstract

In accordance with that the recent business environment is described as information era or knowledge industry, the importance of intangible and intellectual assets or nonfinancial performance measures is becoming more critical. It has been also indicated that traditional performance measurement systems have limitations and inadequate problems for these needs. Kaplan and Norton suggested new performance measurement synthesis: the Balanced Scorecard that could be supplemental to traditional system, and being utilized by many companies nowadays. In this paper, the concepts, cause-and-effect relationships, and agenda of BSC have been studied. And theoretical, case, and empirical studies concerning BSC have also studied through former research. Also, it is tried to grasp concrete relationships between each performance measures in this paper. The examining of each performance measures is done through the former studies, and the analyzed results are embodied into four performance measures(financial, customer, internal business process, and learning and growth perspectives) of BSC model. By congregating the results of studies for this each performance measures, the framework of this research model is constructed with link of cause-and-effect relationships, intervening effect, and moderating effect by empowerment. By the results of this empirical study, learning and growth performance affect directly to customer performance, and also affect indirectly to customer performance measures intervening internal business process performance. Direct affection on financial performance by internal business process performance is verified, but the fact is found that intervening affection on financial performance by internal business process performance via customer performance measures is more critical. It is also investigated that customer performance measures affect financial performance. It is verified that the empowerment has an moderating effect upon the linkage of cause-and-effect relationships between learning and growth performance and internal business process performance, and between internal business process performance and customer performance. But it is examined that there is no moderating effect by the empowerment on the linkage of cause-and-effect relationships between internal business process performance and financial performance, and between learning and growth performance and financial performance, and between customer performance and financial performance. These results are to examine interrelationships of business performance measures multi-dimensionally, and to suggest the empirical performance measurement model of manufacturing industry. Also these are to affirm the priority oder of business effort into specific factor for enhancements of overall business performance in a short term.These results are to examine interrelationships of business performance measures multi-dimensionally, and to suggest the empirical performance measurement model of manufacturing industry. Also these are to affirm the priority oder of business effort into specific factor for enhancements of overall business performance in a short term.

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