기업 전략에 따른 균형성과표 성과지표 비교분석 A Comparative Analysis of Balanced Scorecard Performance Measure Based on Business Strategy

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This study describes how the weights of performance measures varies depending on business strategy types, such as defenders, prospectors, analyzers, and reactors. A Balanced Scorecard has been widely used for measuring a corporate performance to incorporate financial and non-financial measures simul-taneously. Because such performance measurements are related to the compensation and promotion of employees, research of weights of performance measures would be instrumental. Our test results demonstrate that the weights of the business performance measures differ in the four perspectives-financial, customer, internal process, and learning and growth. Furthermore, there is evidence that the weights of performance measures vary depending on business strategy. Our study results can be used for enhancing the quality of performance measurement systems.
Publisher
한국경영정보학회
Issue Date
2003-03
Citation

경영정보학연구, Vol.13, No.1, pp.1-22

URI
http://hdl.handle.net/10203/21538
Appears in Collection
KSIM-Journal Papers(저널논문)

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