기업특성요인과 BSC활용간의 관련성 분석: 기업문화와 전략 및 업종을 중심으로

This study is to analyze relevance between business characteristics and BSC utilization. To analyze relevance between business characteristics and BSC utilization, this study select 300 small and medium enterprises as a sample and 154 of them are used. We measure relative weights of the four perspectives of the BSC using AHP(analytic hierarchy process). And then, MANOVA is used to analyze a difference between weights. Also to verify there is a difference between two variables, Fisher's LSDs(least significant difference) and t-test are used. The findings are as follows: First, different cultures call for different scorecards. That is, customer perspective and learning-and-growth perspective are important under the development culture, and financial and internal-business-process perspectives are important under the hierarchical culture. Second, the point is to align the BSC with business strategy. That is, companies with differentiation strategy recognize customer perspective as important and companies with cost leadership strategy recognize financial and internal-business-process perspectives as important. Third, there is a relation between business sectors and BSC utilization. For example, merchandising-sector companies think of customer perspective as important and IT service-sector companies think of learning-and-growth perspective as important. And manufacturing-sector companies think of financial perspective as important.