기업규모, 시장요소와 균형성과표의 활용이 중소기업의 경영성과에 미치는 영향

This paper examines the relationship between organization size, product life-cycle stage, market position, balanced scorecard(BSC) usage and organizational performance. Therefore the main objective of this paper is to examine the relationship between organization size, product life-cycle stage, market position, BSC usage and between organization size, product life-cycle stage, market position, BSC usage and organizational performance.On the basis of the results in this empirical research, the findings of this paper can be summarized as follows. First, the results of hypothesis 1 report a significant positive association between size, product life-cycle, market position, and BSC usage. As hypothesized, firms which are related with larger organizations, businesses with products at the early/growth stage, and businesses with a strong market position are likely to make more use of a BSC. This results suggest that organizations find it more practical and useful to place greater emphasis on the BSC that supports their strategic decision making, as the BSC incorporates much broader measures of the performance of organizations. Second, the results of hypothesis 2 provide no support for the positive association between organization size, product life-cycle stage, market position, BSC usage and organizational performance.The results of this paper help to enhance the middle and small wholesale and retail trade firms to become aligned and focused on implementing the long-term competitive strategy.