企業의 綜合的 業績平價에 관한 硏究 = A Study on the Corporate Comprehensive Performance Evaluation

다국어 초록 (Multilingual Abstract)

Traditionally the business organization is accountable only to its owners, and consequently corporate performance and its reports are predicted on the assumption that they are primarily intended for the use of the owners of the business. However, sociological values have changed and the view prevails that a business exists only by the consent of the total society in which it operates. The business enterprise is no longer regarded by the public as the instrument of the shareholders alone but as a organization existing within and owing responsibility to all sectors of society : shareholders, lenders, employees, suppliers, and the public. They are viewed as a collection of people gathered together to pursue a common goal which they can better attain collectively than acting alone.
This change in public attitude toward business enterprise has raised the need for "new performance concept" and "corporate comprehensive performance evaluation system" .
To accord with the new prevailing objectives of business enterprise, this study suggested the corporate comprehensive performance approach and comprehensive performance indices to corporate performance evaluation system.
This study focuses on a new performance concept ; Corporate comprehensive performance = economic (financial and nonfinancial) performance + social performance
This concept is applied in making decision. managerial planning and control as a managerial tool in the firm.
And corporate performance reports have to be contained social performance as well as economic performance ;
Therefore, it is required that corporate comprehensive performance concept or indices be applied to accounting area and many studies on this field must be expected in Korea.

목차 (Table of Contents)

• Ⅰ. 서
• Ⅱ. 업적평가의 구조 분석
• Ⅲ. 종합적 업적 평가의 응용
• Ⅳ. 결
• 참고문헌
• Abstract