전략적 경영성과 측정치에 관한 연구 - BSC & DEA

The Balanced Scorecard provides a framework for selecting multiple performance measures that supplement traditional financial measures with operating measures of customer satisfaction, internal processes, and learning and growth activities. An essential aspect of the balanced scorecard lies in its articulation of the linkage between performance measures and business strategy. This study is about the Performance Evaluation Model using DEA, a kind of LP model. DEA model as brought forward by Charnes, Cooper and Rhodes encompasses development of empirical economic production functions, and provide information about managerial performance from selected input and output of observed data. Input variables and output variables are selected in the Key Performance Indicator of the BSC. As the selection of inputs and outputs sets is charged, the result of DEA efficiency is sensitivity compared and analysed. In this study, the Scores based on the performance evaluation model of the current BSC, and DEA scores are relatively compared the decision making units. Evaluators rely more on strategically linked measures than on common measures. When they are provided information on strategic linkages but the reverse relation holds when they are not. The performance evaluators must understand the links between different elements of the business strategy in order to identify and rely on strategically linked measures when evaluating performance.