BSC 업적평가시스템에 관한 연구

A Study on the BSC Performance Evaluation System

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 systems have not been sufficiently redesigned to meet the needs of today's environment. Many systems 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 systems 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. Proponents of the philosophy of total quality management argue that focussing on leading indicators (such as market penetration, customer satisfaction, quality, speed, worker 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. This study is intended to evaluate "The Balanced Scorecard (ESe) performance evaluation system" by designed R. S. Kaplan and D. P. Norton. BSe performance evaluation system complements financial measures of past performance with measures of drivers of future performance. The objectives and measures of the BSe performance evaluation system 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 BSe performance evaluation system (see Figure 1). This study will help management accountants; . understand the relationship between BSe performance indicators and the organization's goals, strategies, and objectives; . recommend the benefits of implementing BSe performance evaluation system; . understand the phases of implementing a new performance measures, especially from four perspectives: financial, customer, internal business process, and learning and growth. . comprehend their roles and responsibilities in the new performance measures; . appreciate the organizational and management accounting challenges in imple­menting new performance measures; and . broaden employee awareness and obtain their buy-in for the performance measures.