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DEA-BSC모형을 이용한 지역농협 성과평가에 관한 연구
서병덕,홍동현,한수전 한국상업교육학회 2012 상업교육연구 Vol.26 No.4
농협중앙회가 지역농협을 대상으로 매년 실시하는 종합경영성과평가의 개선방안을 찾기 위해 지역농협의 효율성을 평가할 수 있는 DEA-BSC 방법에 의한 평가방법을 실증분석하였다. DEA방법을 이용하여 지역농협의 전체적인 효율성을 기술효율성, 순수기술효율성, 규모효율성 등으로 나누어 분석한 결과 종합경영성과평가의 결과와는 상당히 다른 결과를 볼 수 있었다. DEA 평가방법이가지는 문제점을 해결하기 위해 DEA-BSC 방식을 이용하여 지역농협의 평가를 고객관점, 내부프로세스관점, 학습과 성장관점, 재무관점 등으로 구분하여 실시하고 문제점이 발견된 지역농협의 개선방안을 제시하였다. 본 연구는 DEA-BSC에 의한 평가와 종합경영성과평가를 비교한 결과 두 평가방법에서 상당한 불일치점을 찾을 수 있었다. DEA-BSC 방법에 의한 평가는 지역농협의 비효율성의 원인을 찾아내어 개선점을 제시할 수 있는 장점이 있으므로 이 평가방법에 대한 전향적인 접근이 필요하다. Based on the financial statements (for the period from 2007 to 2010) of regional NH cooperatives in Gyeonggi-do, this research measured the capabilities (efficiency, profitability from the viewpoint of BSC) of the regional NH cooperatives through efficiency evaluation by DEA method, efficiency evaluation by viewpoint by BSC-DEA method The results of analyzing the efficiency based on the four-year averaged figures of the financial statements showed that the number of efficient Nonghyup was 53 (67.9%), and the efficiency rate was 98.32% (variation coefficient:3.79%) and the entire regional NH cooperatives were found to have over-input of about 1.68% in input variable on the average. And the results of analyzing the technological efficiency and earnings of scale, showed that the number of regional NH cooperatives in the CRS stage was 53 (67.95%), the number of those in the IRS stage was 15.5 (19.87%), and the number of those in the DRS stage was 9.5 (12.18%). Second, the results of analyzing the efficiency in each viewpoint of DEA model and BSC-DEA model showed that they were found to be nearest to the efficiency(92.24%)of L-P viewpoint(4year-average of the entire efficiency:97.06%), and P-C viewpoint showed in-between difference. The variables of P-C viewpoint such as the number of cooperative members, semi-members, personnel, and capital and the process variables such as selling an dad ministrative expenses, educational support expenses, and fixed assets are presumed to have been adjusted(merger or shutdown)to a certain extent. Meanwhile, C-F viewpoint was found to show the greatest difference among the efficiency of DEA model and BSC-DEA model, showing that the customers of DMU, that is, service providing activities for the members and emi-members of cooperatives make big differences depending on the degree of contributing to profit and loss. Finally, the results of comparing the efficiency with integrated evaluation results showed that the number of NH cooperatives whose efficiency evaluation agreed with the integrated business performance evaluation on the 4-year average was only 48 (61.5%). The reason for this discordance was that the current business performance evaluation methods depended heavily on non-financial factors. Accordingly, this research discussed the need to introduce new evaluation methods in consideration of current managerial environment. The results of this research showed that evaluation methods of business performance of regional NH cooperatives should be changed in the direction in which both efficiency and profitability can be considered, and it could be seen that DEAevaluationmethodcouldbeanalternative.
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