중소기업의 BSC 성과측정치간 관계에 관한 연구
A Study on the Relationships between BSC Performance Measures in Korean Small Firms
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초록
본 연구는 BSC 모델의 학습 및 성장, 내부프로세스, 고객, 재무 관점의 네 가지 성과측정지표들로 구체화 하였다. 그리고 기업성과측정에 대한 연구결과들을 분석하여 네 가지 성과측정치들간의 인과관계를 연구모델로 설정하였다.설문조사하여 자료를 분석한 연구결과를 살펴보면, 학습 및 성장성과는 내부프로세스성과, 고객성과, 재무성과에 직접적인 영향을 미치는 것으로 나타났다. 그리고 고객성과는 재무성과에 영향을 미치는 것으로 나타났다. 또한 학습 및 성장성과의 의사소통 요인은 내부프로세스성과, 고객성과, 재무성과 등 전체적인 기업성과에 영향을 미치는 것으로 조사되었다. 그리고 직무만족 요인은 재무성과에 영향을 미치는 것으로 조사되었다.이런 연구결과는 기업성과간의 인과관계를 확인하고, 중소기업의 성과측정시스템에 대한 실증적인 모델을 제시한 것이다. 또한 중소기업이 기업성과를 향상시키기 위해서 역량을 집중해야 할 특정 요인을 찾아 확인한 것이다.
Abstract
This study is to verify the existence of relationships through empirical investigation, and the analyzed results are embodied into four performance measures: learning and growth, internal process, customer, financial perspectives of BSC model. By congregating the results of studies for this each performance measures, the framework of this research model is constructed with casual relationships. Also, data were collected from the questionnaires that is surveyed through korean small firms. As the results of this study, learning and growth performance affect directly to internal process performance, customer performance, financial performance, and customer performance affects to financial performance. It is also investigated that communications factor of learning and growth performance measures affect to overall business performance, and job satisfaction factor affect to financial performance. The implications of this study are to examine the relationships between several performance measures and business performance measure, to suggest the empirical performance measurement model of korean small firms, and finally to find the critical factors for business performance.
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