BSC 성과측정치의 전략적 적합성 = Strategic Fit of BSC Performance Measures

국문 초록 (Abstract)

본 연구는 성과측정치 다양성의 효과에 대한 연구를 확장하여 다양한 성과측정치가 어떤 전략과 적합성을 가지는가, 결합 전략을 채택한 기업이 본원 전략을 채택한 기업보다 성과가 높은가, 경영 성과가 높은 구성형태는 어떤 것인가를 실증적으로 검증하고자 한다. 재무적 지표 외에 비재무적 지표를 사용하는 SPMS의 대표적인 기법인 BSC를 대상으로 경영전략에 따라 성과측정지표에 의존하는 정도의 차이가 기업에 존재하는지를 조사하였다. 본 연구에서는 Porter가 제시한 본원 전략의 전제를 벗어나 극단적인 전략 유형을 동시에 실행하는 결합전략 상황을 감안한다. 실증분석 결과, 차별화 전략은 원가우위 전략보다 고객관점 성과 측정치 의존도와 학습성장관점 성과측정치 의존도가 유의적인 수준에서 높다. 결합전략의 경우 고객관점 성과측정치 의존도는 차별화 전략보다 높으며, 내부프로세스관점 성과측정치 의존도는 원가우위전략보다 높았다. 학습성장관점 성과측정치 의존도에서는 유의한 결과가 나오지 않았다. 모든 변수가 적합한 관계를 가지는 기업이 경영성과가 높다는 가설은 군집분석을 이용하여 분석한 결과 기각이 되었다. 실무상의 중요한 시사점으로는 첫째 경영통제시스템 특히 성과측정시스템은 전략을 실행하는데 있어서 중요한 요소이므로 전략에 따른 맞춤 시스템을 설계해야 한다. 둘째 기업의 자원은 유한하므로 모든 분야에 자원을 투입할 수 없다. 따라서 최적 자원 배분을 해야 경영 성과를 향상시킬 수 있다. 셋째 성과측정시스템을 비롯한 경영통제시스템의 모든 구성요소들은 상호관련성을 지니고 있으므로 상보성과 상충 관계를 파악하여 설계해야 한다.

다국어 초록 (Multilingual Abstract)

This study investigated the diversity of performance measures and strategic fit simultaneously. Focused on BSC(Balaned Scorecard), one of SPMS(Strategic performance measurement system), I examined whether reliance on performance measures is dependent upon business strategy. Moreover joint strategy settings are considered differently from Porter`s typology of generic strategy. It was shown that firms of differentiation strategy were more reliant on customer performance measures and learning/growth performance measures than firms of cost leadership strategy. Other results are that firms of joint strategy were more reliant on customer performance measures than firms of differentiation strategy, on internal process performance measures than firms of cost leadership strategy, but the hypothesis is rejected that firms with fit among all strategies and performance measures are reported better business performance. Practiclal implications are：firstly performance measurement system should be tailored to strategy. secondly optimal resources allocations should be made considering scarcity in resources. thirdly management control system should be designed according to the complementarity or trade－off between subsystems.＝

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