외식기업 매장에서의 BSC 적용에 관한 실증분석

BSC Implementation for Foodservice Restaurants: The Case of Multinational Franchise Restaurant Companies

The Balanced Scorecard(BSC) has been regarded as a comprehensive performance management tool using financial measures and non-financial measures as well. In this paper, an empirical study demonstrates how BSC is applied in the foodservice restaurants by examining the cause-and-effect relationships among four different perspectives from BSC definition: financial perspective, customer perspective, internal business process perspective, and learning and growth perspective. The longitudinal data for 36months from 181 restaurants of an multinational company where BSC has been adopted for last four years was used for the analysis. The results indicate that the employee turnover rate is not playing a role of key performance indicator for learning and growth perspective while all others are doing well for each perspectives respectively.