SCM과 BSC의 도입유형에 따른 Web기반성과평가시스템 설계 및 구현에 대한 연구

Performance measurement systems are one of the most popular research topics in managerial accounting. The Balanced Scorecard was proposed by Kaplan & Norton in 1992, in response to the perceived weakness in traditional financial performance measurement. This paper examines the relationships among implementation type of SCM & BSC, type of Performance Measurement system used, and corporate performance. SCM/BSC group types are derived from Stock Exchange and Kosdaq companies, which consist of 180 companies. The findings of this research are summarized as follow; First, there are statistically significant differences among the group types firms in term of corporate performance and used in performance measures. Second, companies that emphasize more non‐financial measures have better corporate performance than companies that use more financial measures. Companies that move from using non－financial measures can be expected to have set longterm goals and improved ability to predict future results which ultimately results in improved performance for the company. Third, design of Web based system focusing on “performance measures system”. This system aim at uses OLAP technology which is essential to extract desired data and to derive value－added information from an enterprise data warehouse. and produces multidimensional analysis results on management variable, F/S ratios, and timeseries.