業績評價ㆍ統制시스템의 模型에 관한 연구 : 戰略的 Balanced Scorecard를 중심으로 = Study on the Model of Performance Evaluation and Control System

다국어 초록 (Multilingual Abstract)

The collision between the irresistible force to build long-range competitive capabilities and the immovable object of the historical-cost financial accounting model has created a new synthesis: the Balanced Scorecard. The Balanced Scorecard retains traditional financial measures. But financial measures tell the story of past events, an adequate story for industrial age companies for which investments in long-term capabilities and customer relationships were not critical for success. These financial measures are inadequate, however, for guiding and evaluating the journey that information age companies must make to create future value through investment in customers, suppliers, employees, processes, technology, and innovation.
The Balanced Scorecard complements financial measures of past performance with measures of the drivers of future performance. The objectives and measures of the scorecard are derived from an organization's vision and strategy. The objectives and measures view organizational performance from four perspectives financial, customer, internal business process, and learning and growth. These four perspectives provide the framework for the Balanced Scorecard. The Balanced Scorecard expands the set of business unit objectives beyond summary financial measures. Corporate executives can now measure how their business unit create value for current and future customers and how they must enhance internal capabilities and the investment in people, systems, and procedures necessary to improve: future performance. The Balanced Scorecard captures the critical value-creation activities created by skilled, motivated organizational participants. While retaining, via the financial perspective, an interest in short-term performance, the Balanced Scorecard clearly reveals the value drivers for superior long-term financial and competitive performance.

목차 (Table of Contents)

• Ⅰ. 序論
• 1. 問題의 提起
• 2. 硏究의 目的과 方法
• Ⅱ. 先行硏究와 本 硏究의 틀
• 1. 先行的 硏究
• 2. 本 硏究의 틀
• Ⅲ. 戰略的 業績統制尺度와 Balanced Scorecard
• 1. 經營環境變化와 戰略的 業績統制尺度
• 2. 戰略的 業績統制尺度의 設計基準
• 3. Balanced Scorecard 業績統制尺度
• Ⅳ. AR 基準 Balanced Scorecard
• 1. ROI 統制法과 MYOPIC 問題
• 2. AR 基準 Balanced Scorecard
• Ⅴ. 戰略的 業績統制시스템의 模型
• 1. 業績尺度와 시스템적 統制
• 2. 戰略的 業績統制시스템의 模型
• Ⅵ. 結論
• 參考文獻
• Abstract