- 기업 수명주기에 따른 균형성과표 성과지표 가중치 비교분석
- ㆍ 저자명
- 손명호,유태우,김재구,임호순,이희석
- ㆍ 간행물명
- 韓國經營科學會誌
- ㆍ 권/호정보
- 2003년|28권 1호|pp.79-95 (17 pages)
- ㆍ 발행정보
- 한국경영과학회
- ㆍ 파일정보
- 정기간행물| PDF텍스트
- ㆍ 주제분야
- 기타
This paper investigates how the weights of performance measures vary depending on corporate life cycle, such as birth, growth, maturity, revival, and decline. Balanced Scorecard performance measures are employed for this investigation. Balanced Scorecard has been widely used for measuring a corporate Performance by incorporating financial and non-financial measures simultaneously. Because these performance measures are related to the compensation and promotion of employees, research of weights of performance measures would be instrumental. Questionnaires from 218 companies are analyzed. Depending on the corporate life cycle, our survey results demonstrate that the weights of the business Performance measures differ In the four Perspectives - financial. customer, Internal Process, and learning/growth. Our results can be used for enhancing the Duality of performance measurement systems.