전략적 업적평가모형에 관한 연구

A Study on the strategic Performance Model

To be successful in this new environment of the three C's - customers, competitors, and change - firms must adapt to the changing needs of customers better than their competitors along such dimensions as quality, speed, flexibility, varity, and value. They must employ their resources, including investments in new product development, capital expenditures, and people, productively. Ultimately, to increase shareholder value a firm must yield a return to its shareholders in excess of its cost of capital. Unfortunately, many firm's performance models have not been sufficiently redesigned to meet the needs of today's environment. Many models primarily focus on measuring historical performance of internal operations, expressed in financial terms, performance of internal operations, expressed in financial terms, using as a basis of measurement a set of budgeted figures against which actual results are compared. Measures are also very detailed, running the risk of local optimization at the expense of what might be best for the firm as a whole. It has been sid that "you can't really understand a tennis match by just watching the scoreboard." These traditional models must be expanded to deal with the future as well as the past, with external relationships and events as well as internal activities, and with non-financial as well as financial measures(See Exhibit 1.). Proponents of the philosophy of total quality management (TQM) argue that focussing on leading indicators (such as market penetration, customer satisfaction, quality, speed, worder competence, and morale) leads to good numbers; the numbers directly may mortgage the future. In addition to the traditional, historical, internal financial measures that give the "score," performance measurement systems must focus on the future, on external relationships, and non-financial as well as financial measures. In an era of demanding markets and customers, strong competitors, and rapid change, getting signals in advance of events lets the firm adjust and take corrective action before actual financial results have been realized. This study is intended to accomplish principal purposes: it introduces a frame-work for performance indicators that reflects the customer-oriented, highly competitive, rapidly changing environment that many firms face. The performance indicators described are intended to be responsive to the needs of all levels of the firm, including top management, middle managers responsible for key business, a common framework may be tailored to the requirements of specific firms. Also this study describes the series of steps that a firm would take to implement a comprehensive performance indicator system. This study is generally addressed to senior managers and, more specifically, to management accountants so the they can as change agents and accelerate the implementation of new performance indicators in their companies. It helps the management accountant become a key contributor to the introduction and application of modern, user-friendly performance indicator practices. This study assumes an organization with some experience and awareness of performance measurement practices, and with an interest in introducing new performance indicator concepts. It is of necessity both descriptive and proscriptive. It defines performance indicator terms, concepts, and processes and presents a plan for building a strong commitment to implementing new performance indicators. The concepts in this study are structured to apply to: ·businesses that produce and sell a product or service; ·large and small organizations; ·enterprises in all business sectors; ·all stages in an enterprise's value chain; and ·all levels of management. Performance indicators are also useful for not-for-profit operations, including governments an regulated monopolies. Measuring, analyzing, and responding to performance indicators should help any organization ensure that in si doing the right