BSC를 활용한 중소기업의 성과측정시스템 개발에 관한 연구

An Empirical Study on Developing the Performance Measurement System Used the BSC in Small Firms

This study is to verify the existence of relationships through empirical investigation, and the analyzed results are embodied into four performance measures: learning and growth, internal process, customer, financial perspectives of BSC model. By congregating the results of studies for this each performance measures, the framework of this research model is constructed with casual relationships. As the results of this study, learning and growth performance affect directly to internal process performance, customer performance, financial performance, and customer performance affects to financial performance. It is also investigated that communications factor of learning and growth performance measures affect to overall business performance, and job satisfaction factor affect to financial performance. The implications of this study are to examine the relationships between several performance measures and business performance measure, to suggest the empirical performance measurement model of small firms.