성과측정모델에서의 가치이익사슬 구조분석-고객 및 재무관점을 중심으로-

Few management accounting researchers have studied the issues of profitability and customer satisfaction, even though they are the most important issues that face the management (Foster & Young, 1997). Customer satisfaction is one of the strategic objectives and corporate management recognizes that, without it, generation of revenues would be impossible. Studies show, however, mixed results about the links between customer satisfaction and good financial performance.Attributes of products and service provided by firms, corporate image, and customer relations have direct effects on customer satisfaction, which, in turn, has effects on customer royalty. Customer royalty, in various ways, influences the firms' short－ and long－term financial performance. This study tries to provide some insights into the structural relationships between the proposition of customer value, customer satisfaction, customer royalty, and financial performance of business units. Data used in this study are collected from the companies using “Neoplus,” the popular accounting software package currently in the market. A performance measurement model within a BSC frame suggested by Kaplan and Norton(1996b) and a profit chain for service industry suggested by Heskett et al. (1994) are used to analyze data.Analysis of data shows that value attributes of product/service and customer －firm relations have positive relationships with customer satisfaction, and that customer satisfaction has positive relationships with customer royalty and financial performance. It also shows that customer royalty has positive effects on the financial performance. Corporate/brand image, contradictory to the expectation, does not have significant effects on customer satisfaction, which might be due to the inexistence of noticeable differences between accounting software packages provided by competing firms.