지식경영시대의 성과측정 모델의 관한 연구 = Some Performance Measurement Models in the Era of Knowledge Management

다국어 초록 (Multilingual Abstract)

As we move further into the Knowledge economy, the value of business will depend more and more on intangible rather than tangible assets. But the traditional accounting systems have been interested in measuring the value of tangible assets only, and have given up on the issue of valuing intellectual assets(or intangible assets, intellectual capital). The accounting systems have not been able to explain the difference between the market value and the book values of firms.
The major purpose of this study was to review and evaluate some performance measurement models(Balanced Scorecard, Economic Value- Added, Skandia Navigator, Intangible Assets Monitor, KM's Balance Sheet) in the era of knowledge management. Without an appropriate system for evaluation of intellectual assets, firms could not efficiently manage intellectual assets and strategically utilize them.
Because intellectual assets(or intangible assets) are critical resources to management, this study would provide theoretical bases to the systematic evaluation and utilization of them and help firms overcome the limitations of traditional accounting system in handling intangible assets.

목차 (Table of Contents)

• Ⅰ. 서론
• Ⅱ. 지식경영과 회계측정
• 1. 지식경영과 측정
• 1) 지식경영의 의의와 목적
• 2) 지식경영의 프레임워크
• 3) 지적자본의 측정
• 2. 회계측정 영역의 변화
• Ⅲ. 새로운 형태의 성과측정 모델
• 1. 성과측정 모델
• 1) Balanced Scorecard(BSC)
• 2) Economic Value-Added(EVA)
• 3) Skandia Navigator
• 4) Intangible Assets Monitor
• 5) KM's Balance Sheet
• 2. 모델의 평가
• Ⅳ. 결론
• 참고문헌
• Abstract