The objective of this research is to analyze the effect of quality management system constructed by ISO 9001 certificates through BSC perspectives. Evaluation of quality management system based on BSC framework can consider short-term financial performance as well as nonfinancial performance characteristics, which will derive future financial results. This results show that QMS has an indirect effect on business performance through quality performance and customer satisfaction, which are internal business process and customer perspective, rather than has a direct effect on financial performance. Finally we suggest implications of this study and future research direction.

abstract
 1. 서 론
 2. 이론적 배경 및 가설
  2.1 품질경영시스템
  2.2 균형성과표
  2.3 BSC에 의한 품질경영시스템 성과평가
 3. 연구방법 및 실증분석
  3.1 방법론
  3.2 변수의 조작적 정의
  3.3 표본특성
  3.4 측정도구의 신뢰성과 타당성
  3.5 가설검정
 4. 논의 및 결론
 참고문헌

• 박무현(계명대학교 회계학과) | Moo-Hyun Park 교신저자
• 주기중(계명대학교 경영학과) | Ki-Jung Ju
• 임상종(계명대학교 회계학과) | Sang-Jong Lim