비재무적 성과측정의 활용과 재무적 성과와의 관계에 관한 연구 = An Empirical Study on the Relationship between The Extent of Use of Nonfinancial Performance Measurement and The Financial Performance

다국어 초록 (Multilingual Abstract)

Many researchers have argued that nonfinancial performance measurement is crucial to achieve the competitive superiority at floor and market.
Firms could be flexibly making decision predicting the future performance and control operations confirming the process of goals and strategies by identifying nonfinancial performance information for the low-level activities.
Although the performance measurement literature claims that predictive ability is one of the primary benefits of nonfinancial performance measurement, as a results of prior studies, the link between the use of nonfinancial performance measurement and finamcial performance appear to be affected by organizational strategies, structure and environmental factors confronting the organization. If nonfinancial performance measurement are not beneficial in all settings, an impotant research topic is identifying the circumstances under which these measures do improve financial performance.
Although many firms experienced a perceived shock to their operating environments that motivated management to find new way of managing, measuring and controlling operations, the majority of firms are making decision using the financial performance measures(traditional accounting measures).
It is not possible that firms look forward to improve substancial performance if they are only satisfied by measuring, but positively using the information produced from operating fields.
The purpose of this study is to empirically test these several hypotheses developed on the basis of those issues regarding the prior literatures.
1. There is significant relationship between the extent of use of nonfinancial performance measurement and the financial performance.
2. The environment uncertainty and the intensity of competition facing firms moderates the extent of use of nonfinancial performance measurement and the financial performance.
3. There will be significant interaction between the level which managers have percieved how important nonfinancial performance measures to be used at fields and the extent of use of nonfinancial performance measurement and the financial performance.
To analyze the data collected from 75 business units consist of labors more than 250 which are listed on the Korea Stock Exchange, the several statistical methods are used including factor analysis, reliability test, frequency, simple regression analysis, moderate regression analysis.
The empirical results and implication are as follows.
First, the extent of use of quality and resource management efficiency are significantly negative effect on the increasing rate of cost to sales and positive effect on the improving rate of sales and operating income to sales.
Second, Under the intensity of competition, the relationship between nonfinancial performance measurement and the financial performance appear positively to quality, negatively to resource management efficiency, and also flexibility.(the relationship of quality-financial performance to be stronger, while the relationship of resource management efficiency and flexibility-financial performance to be weaker)
Third, the relationship of quality and resource management efficiency-financial performance are to be weaker in the context of an environment uncertainty, but stronger to flexibility and customer satisfaction-financial performance.
Fourth, the level which managers have percieved how important nonfinancial performance measures appears positive interaction with the extent of use of resource management efficiency and flexibility.
To achieve their financial objectives, only if firms should emphasis the most competitive KSF(Key Sucess Factor) after identifying the current context and sufficiently communicate to manager and workers the specific performance measurement system, it is possible to control and manage the operating activities and efficiently use the predictability of nonfinancial performance measures to financial performance.

목차 (Table of Contents)

• 목차
• I. 서론 = 1
• A. 연구배경 및 목적 = 1
• B. 연구의 범위와 방법 = 5
• II. 이론적 배경과 선행연구의 고찰 = 7
• A. 성과측정시스템의 일반적 고찰 = 7
• 1. 성과측정시스템의 구성과 개념적 틀 = 7
• 2. 성과측정시스템의 특성과 효과 = 10
• B. 비재무적 성과측정과 재무적 성과에 관한 연구 = 13
• 1. 비재무적 성과측정의 중요성 인식 = 13
• 2. 비재무적 성과측정과 핵심적 성공요인 = 14
• 3. 비재무적 성과측정과 재무적 성과의 통합 = 23
• C. 기업의 외부환경요인과 비재무적 성과측정의 활용 = 29
• 1. 환경의 불확실성과 비재무적 성과측정 = 29
• 2. 시장경쟁정도와 비재무적 성과측정 = 31
• D. 비재무적 성과측정의 활용과 중요성 인지정도 = 33
• III. 연구설계 = 37
• A. 연구모형 및 가설의 설정 = 37
• 1. 연구모형 = 37
• 2. 가설의 설정 = 40
• B. 연구변수의 조작적 정의 및 측정 = 44
• 1. 비재무적 성과측정 = 44
• 2. 비재무적 성과측정의 활용정도 = 46
• 3. 환경의 불확실성과 시장경쟁정도 = 47
• 4. 비재무적 성과측정에 대한 중요성 인지정도 = 49
• 5. 재무적 성과 = 50
• C. 조사방법 및 자료분석방법 = 52
• 1. 조사방법 = 52
• 2. 자료분석방법 = 53
• IV. 실증분석 = 57
• A. 측정변수의 타당성 및 신뢰도검증 = 57
• 1. 측정변수의 타당성검증 = 57
• 2. 측정변수의 신뢰도검증 = 60
• B. 빈도분석 = 64
• 1. 표본기업의 일반적 특성 = 64
• 2. 서술적 통계량 분석 = 65
• C. 가설검증 = 69
• 1. 비재무적 성과측정의 활용정도가 재무적 성과에 미치는 영향 = 69
• 2. 재무적 성과에 대한 비재무적 성과측정의 활용정도와 시장경쟁정도의 효과 = 72
• 3. 재무적 성과에 대한 비재무적 성과측정의 활용정도와 환경불확실성의 효과 = 78
• 4. 재무적 성과에 대한 비재무적 성과측정의 활용정도와 중요성 인지정도의 효과 = 84
• V. 결론 = 89
• ［참고문헌］= 92
• ［설문지］ = 97
• ABSTRACT = 104