Ammunition Demilitarization facility (ADF) should be set up the feasible goals and continue to operate, taking into account non-profit characteristics. However, due to the lack of performance measurement methods in ADF, which are essential to national policy at a significant cost each year, the reliability of the evaluation results can be insufficient. In this paper, the Balanced Score Card (BSC) method was applied that could be evaluated to reflect the financial and non-financial features. The relevant literature research and army regulations reflected the results of various interviews of the expert group. The extraction of success performance area in ADF was confirmed using the BSC method and the Decision Variable (DV) candidate was created to use regression for selecting the DV. Additionally, the key performance indicator was presented by verification the feasibility of content by conducting the survey of experts. The implications of this paper are as follows. First, the proposed BSC model was found to be suitable for practical use in ADF reflecting the non-profit characteristics. Second, accurate evaluation of ADF can contribute to long-term development of ADF. Finally, it can be applied to the management process of the other military sector, so it can be expected to play a role in providing basic data and spreading it to other areas.

In this paper, quantitative and systematic procedures for establishing Key Performance Indicators (KPI’s) of R&D departments are presented. The proposed methodology is composed of 4 steps : 1) identification of critical success factors, 2) identification of potential KPI’s, 3) determination of KPI’s and 4) monitoring and execution. A Strategy Map has been presented to better align KPI’s with a company’s competitive strategies. Also, Analytical Hierarchy Planning (AHP) is used to determine weights of KPI’s and Data Envelopment Analysis (DEA) is used to analyze the effectiveness of R&D departments. To demonstrate its validity of the proposed method, it has been applied to the R&D divisions of a semiconductor company.

This paper analyzed twenty-six production-related KPI(Key Performance indicator) factors of business diagnosis, such as personnel, equipment, materials, operations and quality affecting company business competition to 186 small machinery manufacturers in 2010. Also, we explained the concept of Business Positioning and divided research subjects into four Business Positioning Groups formed break-even point ratio & fixed cost ratio to sales and then we compared between the 4 groups using Logistic Regression analysis by SAS statistical software package. The objective of this study is two-fold. The first is to find out production-related KPI factor of superior Business Positioning Group. The second is to suggest improvement ways for small manufacturers in order to get better profitable Business Positioning.

The purpose of this research was to investigate whether the perception of KPIs by restaurant managers from financial and non-financial perspectives was affected by BSC implementation. The perceptions that were examined were importance, adoption, performance, and utilization of KPIs. We surveyed managers from multinational restaurant chains that were adopting BSC and those that were not. From a non-financial perspective, the difference in perceived importance between BSC adopted firms and firms that did not adopt BSC was significant. The managers of BSC adopted firms perceived KPIs more seriously than the others. Secondly, according to the managers' working experiences, the difference of perceived utilization in the internal business process perspective was significant between BSC adopted firms and firms that did not adopt BSC. In addition, from the learning and growth perspective, the difference in perceived adoption and utilization between the two groups was significant. Finally, in the BSC adopted firms, the perceived importance of the managers affected the other perceptions like adoption and utilization from both the financial and non-financial perspectives.

  It is important to manage quality and safety of a product for coping with fast-paced world effectively. This paper demonstrates an integrated model between ISO 9001 Quality Management System and Product Safety Management System. And the paper presents a