BSC의 관점에서 公企業의 成果評價 指標 改善에 관한 硏究

Improvement of the Performance Evaluation Indicators for Public Enterprises Based on the BSC

1. CONTENTS (1) RESEARCH OBJECTIVES Public Enterprise are organizations which affect the national economy significantly and they generate crucial elements of the people including electricity, gas, currency and roads. However, there is a criticism that the Public Enterprise are run inefficiently. The government operates performance evaluation system to enhance the efficiency of the Public Enterprise, as well as promoting the privatization. The performance evaluation system is a system introduced to guarantee autonomy and responsible management system of the Public Enterprise. Accordingly, the performance evaluation system needs to have the following functions: to diagnose and evaluate whether the Public Enterprise conduct their essential duty in accordance with the initial plans, and influence the management and members of the organization by reminding them of their objective and roles. Furthermore, evaluation indications should provide a future-oriented direction to allow them to pursue innovation and performance enhancement. In this regard, the purpose of this study is to present an evaluation indication based on Balanced Score Care(BSC), which is credited in academia and industry recently as an efficient evaluation measure for the organization. It is to guarantee autonomy and responsible management system of the Public Enterprise, and to effectively embody the objective of the performance evaluation system. (2) RESEARCH METHOD In this study, pre research was performed based on documentary survey in descriptive method. The analysis was made by having a file in each year's financial statements of 13 public enterprises and evaluating their financial strength and managerial efficiency. We have come up with some problems by reclassifying management evaluation index of 13 public enterprises(utilities) within the frame work of 4 BSC. (3) RESEARCH RESULTS To summarize the results of this study, first, based on the comprehensive examination of the various scholars' research results on the significance of the performance evaluation system for the organization and necessity of changes in evaluation methods, it is strongly advised to introduce a new evaluation method by the Public Enterprise in order to reflect the changes of policy environment and enhance the efficiency of the public agencies. Second, as a result of analyzing the actual state of management of the performance evaluation system which is conducted by the government, it is found that the performance evaluation scores of the Public Enterprise tend to increase annually, so that it motivates the Public Enterprise to improve their performance. However, the current performance evaluation system has the following problems: insufficiency as a comprehensive performance measurement indication, lack of coherence for long-term and short-term indications, and lack of distinctive features of each agency. Consequently, the current performance evaluation system is incapable of appropriately evaluating the performance of the Public Enterprise, so that it is required to establish a new performance evaluation system based on BSC, which enables a comprehensive and balanced evaluation. Third, the current evaluation indication system is analyzed based on BSC in this study. It is found out that the current evaluation indication system does not properly embrace customer perspective, financial perspective, internal business perspective and innovation & learning perspective, of which BSC aspires to embrace. Moreover, each indication is incapable of maintaining mutual causation, thus, it is necessary to design a system to form a causal relation between the above mentioned four perspectives and mutual balance, lagging and leading indications, long- and short-term indications. Fourth, the performance efficiency of the 13 Public Enterprise is analyzed with their financial statements from 1997 to 2003. As a result of the analysis, it is found that the performance effic