양돈농장 핵심평가지표와 균형성과관리지표 관계 분석

Evaluation of Management of Pig Farms Using Balance Score Card

Korean hog farms have been scaled up in the past decade. Even though, hog farms measure the management performance with just productivity or profitability. There is an evaluation system that gives positive effect on business performance by using both financial and non-financial evaluation indices. This study selects Key Performance Indicators (KPI) suitable for hog farms based on Kaplan & Norton s Balance Score Card (BSC). Using the Structural Equation Model (SEM), we analyze the relationships between financial and non financial perspectives. The results show that the learning and growth perspective has a positive effect on customer perspective and internal business process perspective respectively. Internal business process perspective has a positive effect on customer perspective and financial perspective respectively. The learning and growth perspective has a positive effect on financial perspective indirectly via the internal business process.