경쟁전략과 BSC의 적합성이 경영성과에 미치는 영향

The Effects of the Linkage Between Corporate Strategy and Balanced Scorecard on Performance

&nbsp;&nbsp;We examined the relation between the linkage of management strategies to BSC and business performance. From the analysis as presented above were drawn conclusions as follows. First, it was found that emphasized BSC indicators are different according to management strategies.<BR>&nbsp;&nbsp;Companies promoting differentiation strategy attached importance to performance indicators in the customer perspective and the learning &amp; growth perspective, and those promoting cost leadership strategy attached importance to performance indicators in the financial perspective and the internal business process perspective. Second, companies with management strategies appropriately linkaged to BSC showed higher business performance than those without and, according to the results of analysis, the difference was statistically significant.