성과측정시스템의 특성과 경영성과

This study examines the relations between performance measurement system characteristics and firm performance. In particular, this study investigates whether the use a diverse set of performance measures, the definiteness of performacne measurements’ goal setting and measuring, the extent to which performance measurement systems are aligned with the firm's strategy, and the diverse use of performance measurement system for management and control are associated with superior performance. We test these hypotheses using a sample of small-medium sized venture firms that responded to a survey. The results of this paper are as follows. First, firms that make more extensive use of a broad set of financial and non-financial measures earn higher performance. Second, the definiteness of performacne measurements’ goal setting and measuring is associated with higher members’ efforts and superior financial performance. Third, the extent to which performance measurement systems are aligned with the firm’s strategy is positively associated with financial performance. Fourth, firms that make more extensive use of performance measurement system for strategy development and its implementation have better perform. Also, linking performance evaluation and compensation to performance measurement systems is associated with superior performance.