This study was designed to analyze the relationship of process quality, result quality and management performance in Korean insurance industry. For this study the linkage scheme of service quality concept is used on PZB model and BSC(Balances Score Card) system. In the linkage model, the 5 service qualitry factors used in PZB model are used as the result quality variables, and internal process factor, learning/growth factor in BSC are used the process quality variables affecting the result quality variables. And also customer satisfation factor and financial performance index are used as the management performance variables. In the ivsurance industry, the process quality variables were verified to meaningfully affect the result quality variables, and the result service quality variables were verified to affect the management performance indices. As the result, the process quality and the service quality must be emhanced for the competitiveness of Korean insurance industry.