본 연구에서는 대학 교수학습센터에서 제공하는 학습지원 프로그램의 성과를 종합적으로 평가하기 위한 BSC(Balanced Score Card) 기반의 성과평가 모형을 개발하고 적용하는 데 있다. 문헌 연구를 통해 성과평 가의 이론적 배경을 조사하고, BSC 모형을 교육 분야에 맞게 수정하여 학습지원 프로그램에 적용 가능한 평가 체계를 설계하였다. 재무, 수요 자, 운영, 프로그램의 네 가지 관점에서 성과평가 지표를 설정하고, 이를 기반으로 대학의 다양한 학습지원 프로그램의 성과를 분석하였다. 분석 결과, 특정 프로그램들이 높은 성과를 보임을 확인하였으며, 동시에 개선 이 필요한 영역을 확인하였다. 개발된 BSC 기반 성과평가 모형은 대학 학습지원 프로그램의 다각도에서의 성과를 평가하는 데 유용하였으며, 프로그램의 강점과 개선점을 명확하게 확인할 수 있었다. 이 연구를 통 하여 대학 교수학습센터가 학습지원 프로그램의 질을 개선하고, 대학 교 육의 질적 향상에 기여하길 기대한다.

This research uses the Balanced Scorecard framework to create comprehensive performance indicators for foodservice programs in senior welfare centers. The study evaluates these programs in South Korean senior welfare centers from financial, customer, learning and growth, and internal business process perspectives. Thirty-five evaluation indicators were developed and validated through the Delphi study used for the survey study nationwide, and 115 were collected. Thirty elderly welfare centers participated in on-site evaluation by the expert. The results of the survey study, 81.4, indicate overall favorable performance, with social workers scoring slightly lower than dietitians and directors. On-site evaluations showed better performance, 84.4, compared to the survey study. The learning and growth perspective showed a significantly higher score on on-site evaluation, and the score was 20.9, which was 3.1 points higher than 17.8 from the survey study (p<0.001). However, there is room for improvement, including adopting nutrition management programs, defining roles for dietitians and cooks, enhancing food sanitation regulations, and providing financial support. Additional recommendations involve recruiting nutrition personnel, collaborating with local governments, and integrating centers for children’s foodservice management at the local level. This research provides valuable insights into enhancing the foodservice in elderly welfare centers to improve the nutrition and well-being of the elderly population.

Performance evaluation has been done using financial indices which are generally regarded as inappropriate for the organizations which are innovative and progressive. Thus, the Balanced Scorecard(BSC) was developed considering long term performance and invisible performance. This BSC has four perspectives of finance, customer, internal operation, and learning. Based on the BSC, a new BSC has been derived with a fifth view of environmental and social perspective, which is now called as a Sustainability BSC. In this study, we evaluated Green IT initiatives using the Sustainability BSC. The initiatives are categorized as RFID, telepresence, paperless office, logistics management etc. The initiatives were evaluated from the view of five perspectives, resulting in high cor relationships among finance, internal operation, and environmental and social perspectives. Namely, good initiatives from the view of environmental/social perspective are also evaluated as good from the view of finance and internal operation perspectives. In this study, we recommend organizations to introduce Green IT initiatives by showing how Green IT initiatives have contributed to the organizations.

If examining utilization by completion of National Competency Standards development, efforts are made so as to organize curriculum matched to education or training and perform subjects based on competence unit educationally in specialized high schools, colleges and university. However, National Competency Standards is insignificantly utilized in enterprises and on the spot due to characteristics of occupation type and diversity of process. This thesis intended to measures of safety efficiency improvement of final enterprise through the human resources assessment system of National Competency Standards based enterprise. Therefore, various methodologies were introduced and results of analysis by Balanced ScoreCard method were suggested for policy measures improving final safety efficiency. The results of this analysis are expected to make contribution to improving the effectiveness of the government's industrial safety and health policies through the establishment of systematic safety and health systems according to the risk level of individual business.

PURPOSES: This paper aims at the implementation of a balanced scorecard that can be widely applied to modern business management for use in the public road management sector. METHODS: This study applied the newly developed LOS-based balanced scorecard system instead of a traditional Key Performance Index (KPI) for better decision making in asset management planning. As an evaluation technique, a“ hierarchical alignment and cascading method” is also suggested. Finally, the suggested system has been empirically applied to a regional government. RESULTS : To provide stable and sustainable road services, the balanced scorecard informs the regional government of needed improvements in its asset management plans regarding budget optimization, structural management, the development of inner-business processes, and human resources. CONCLUSIONS : An LOS-based balanced scorecard for managing road services and organizations in a quantitative manner has been successfully developed and tested through a field study. The developed scorecard is a timely topic and a useful analytical tool for coping with the new phases of an aging infrastructure, tighter budgets, and demand for greater public accountability.

The purpose of this study is to implement and develop the integrated Economic Value Added (EVA) and Time-Driven Activity-Based Costing (TDABC) model to seek both improvement of Net Operating Profit Less Adjusted Tax (NOPLAT) and reduction of Capital Charge (CC). Net Operating Profit Less Adjusted Tax (NOPLAT) can be maximized by reducing the indirect cost of an unused resource capacity increased by Cost Capacity Ratio (CCR) of TDABC. On the other hand, Capital Charge (CC) can be minimized by improving the efficiency of Invested Capital (IC) considered by Weighted Average Cost of Capital (WACC) of EVA. In addition, the integrated system of TDABC using Balance Scorecard (BSC) and EVA is developed by linking between the lagging indicators and the three leading indicators. The three leading indicators include customer, internal process and growth and learning perspectives whereas the lagging indicator includes NOPLAT and CC in terms of financial perspective. When the Critical Success Factor (CSF) of BSC is cascading as a cause and an effect relationship, time driver of TDABC and capital driver of EVA can be used efficiently as Key Performance Indicator (KPI) of BSC. For a better understanding of the proposed EVA/TDABC model and BSC/EVA/TDABC model, numerical examples are derived from this paper. From the proposed model, the time driver of TDABC and the capital driver of EVA are known to lessen indirect cost from comprehensive income statement when increasing the efficiency of operating IC from the statement of financial position with unified KPI cascading of aligned BSC CSFs.

본 연구에서는 사회적기업의 성과를 측정할 수 있는 기준으로 민간부문에서 성과측정을 위해 개발되어 유용하게 활용하고 있는 균형성과표(BSC) 모형을 적용하여 사회적기업의 성과기준에 대한 적용방법을 사회적기업을 대상으로 실증적으로 규명하고자 하였다. 기존의 연구를 바탕으로 본 연구에서 제시한 사회적기업의 BSC 모형에서 사회적기업의 BSC 관점별 측정지표로 먼저, 사회적 목표로는 취약계층의 일자리창출과 사회서비스의 제공을, 재무적 관점으로 재정의 안정성,

This research made an actual study of the Internal Control Systems on medium and small business company located on Gumi industry area. From this study, we learned that work scope, approval procedure and proof documents are well prepared, but some problem

This study aims to suggest a performance measurement model reflecting the characteristics of safety evaluation system, especially the model for return manufacturing related to safety, and to develop the S-BSC(Safety-Balanced ScoreCard) measurement model using a weight lifetime value to which a relative weight is applied by using AHP based on the BSC.

Risk is the probability of an adverse event given exposure to hazard. There are many reason for unsafety situation without safety operation. The reason is no safety evaluation system in small enterprise. And then this study purposes safety management activities that is evaluation system for total safety efficiency's maximization. Therefore, in this study, this model that can evaluate quantitative activities in small enterprise that maximize safety efficiency wishes to do design using balanced scorecard. In other words, this study aims to suggest a performance measurement model reflecting the characteristics of safety evaluation system, especially the model for return manufacturing related to safety, and to develop the S-BSC(Safety-Balanced ScoreCard) measurement model using a weight lifetime value to which a relative weight is applied by using AHP based on the BSC.

The Balanced scorecard has been evolved in various function. In the various functional Balanced scorecard, this paper focuses on the reverse logistics BSC, and the decision the weights of Key Performance Indicators. In this paper, a combination of Balanced scorecard and value evaluation based approach proposed multi-criteria provides a more accurate representation of the problem for measuring company.

Nowadays, BSC presented by alpan is observed by many enterprises and is being operated gradually. BSC includes non-financial factor as well as financial factor in performance assessment and it is a tool that will be able to evaluate even strategy of long-term view. In point of performance management, BSC brings in relief importance on non-financial performance as well as financial performance and it shares with viewpoint of 4 things of financial viewpoint, customer viewpoint, internal process view point, learning and growth viewpoint. then these make an array with vision and strategy of organization by causal relationship, it presented necessity of performance control on organization as center on KPI of inner of each viewpoint. Thus, study on measures and control of management performance is progressed actively and is accomplishing much development. This study is aimed at calculation of weight that is able to reflect its importance about AHP on KPI of each viewpoint. The purpose of this study is to present desirable performance measurement model and to give a weight in consideration of working-level character.

Kaplan & Norton introduce the BSC in early 1990s. after introducing the Balanced scorecard, The Balanced scorecard has been evolved in various function. In the various functional Balanced scorecard, this paper focuses on the logistics BSC, and the decision the weights of Key Performance Indicators. In this paper, a combination of Balanced scorecard and AHP-LTV based approach proposed multi-criteria provides a more accurate representation of the problem for measuring company.

The study evaluates the performance of public hospitals in Vietnam by applying the Balanced Scorecard (BSC). The authors first review the literature to find the research gap of performance in public hospitals. Then, we built Likert questionnaires to collect data from more than 200 managers of public hospitals in the Northwestern provinces of Vietnam. The research uses correlation regression to evaluate the performance based on the influence of factors in the BSC model, including Strategic planning, Internal process, Finance, Mission, Customer, and Employee learning and growth. The results show that the performance of public hospitals in the research sample is influenced by the factors in the BSC model in descending order based on the regression coefficient as follows: Internal process, Finance, Mission, Strategic planning, Customer, Employee learning and growth. Based on the quantitative research findings, we continue by conducting some deep interviews with specialty to propose intensive recommendations about how to implement Mission, Internal process, Financial policies, etc. to managers in public hospitals with an aim to improve the performance of public hospitals in the Northwestern mountainous region of Vietnam. The lessons could be applied for other public hospitals in Vietnam and other jurisdictions that have similar conditions.

This study investigates the impact levels of determinants on the Balanced Scorecard application in evaluating the performance of tourism firms in Hanoi. The tourism industry not only promotes economic development, but also contributes to expanding cultural exchanges and improving people’s knowledge. However, Vietnam’s tourism industry is under fierce competitive pressure, with the participation of foreign enterprises, with large amount of capital, high professionalism and wide network. The rivalry is happening aggressively on many aspects such as products and human resources. Therefore, tourism firms are in urgent needs of having effective methods to evaluate its performance in order to improve business and development efficiency. This study uses data of tourism firms in Hanoi during 2018-2019. The data used for analysis and regression consists of 135 observations. We use Cronbach’s Alpha, EFA and regression model to learn the effect of different variables on the Balanced scorecard application in evaluating the performance. The results show that two determinants, including internal factors of tourism firms (IF) and external factors of tourism firms (EF) had positive relationships with the Balanced scorecard application in evaluating the performance. Based on the findings, recommendations are given for improving the Balanced scorecard application in evaluating the performance of tourism firms in Hanoi.

Balanced Scorecard (BSC) is one of basic contents of managerial accounting. Balanced Scorecard (BSC) will help the manager to measure and evaluate the operating performance in enterprises. Therefore, providing the theory base as well as in fact with regards to apply with Balanced Scorecard, impact of applying with Balanced Scorecard on the performance of company, from then providing for the managers with the base to promote on applying the Balanced Scorecard in Vietnamese Enterprises aimed to improve the operating performance of enterprises meaningfully and neccessary. However, balanced scorecard in general is a very new content in both theoretical and practice in Viet Nam. The study aims to explore the application with Balanced Scorecard in enterprises according to 4 perspective of Balanced Scorecard in Vietnamese commercial banks. In the dimension of this paper, SPSS 22 was used to collect and analysis data, basing on the results of 109 questionnaires of managers and head of department from Vietnamese commercial banks. Research have shown impact of Balanced Scorecard on the performance of Vietnamese commercial banks. This is the scientific basis for enterprises of Vietnam in general and Vietnamese commercial banks firms in particular have a successful application of balanced scorecard to improve the business performance.

This paper aims to examine the use of the Balanced Scorecard in a not-for-profit organization (the Korea Shipping Association). The KSA has begun using the Balanced Scorecard paradigm in its strategic planning process. In this paper an overview is presented of the basic concepts of the Balanced Scorecard including the financial perspective, customer perspective, internal process perspective, and learning and growth perspective. The accounting system and its pros and cons of the KSA are then surveyed in terms of its performance evaluation. The application of the Balanced Scorecard approach to the KSA is discussed in detail. Implications in using the Balanced Scorecard are discussed. Finally, conclusions regarding the use of the Balanced Scorecard in a not-for-profit organization are presented. Through this paper, the comprehensive understanding of the performance evaluation for not-for-profit organizations as the KSA would be promoted.

본 연구는 컨테이너 터미널의 종합적인 성과 향상 요인을 분석하기 위한 균형성과표(BSC)를 설계한 후 분석계층프로세스 모형(AHP)과 분석네트워크프로세스 모형(ANP)을 활용하여 품질기능전개도(QFD)와 결합 모형을 사용하였다. 이는 재무적 성과, 고객 만족 및 컨테이너 터미널의 비즈니스 프로세스의 질적 향상을 가져 올 수 있는 컨테이너 터미널의 종합적이고 다차원적인 성과 요인 제시 및 중요도 분석에 목적을 두고 있다. 본 연구에서 제안한 수정된 품질기능전개도는 상관종속성과 관계행렬을 표현하므로 인해, 기존의 품질기능전개도와 비해 더욱 현실적이며 정확성과 정교성이 부가된 품질기능전개도를 구축했다.