경영전략과 성과평가시스템 이용간의 관계가 경영성과에 미치는 영향

In the current business environment characterized by fast changes in customers, technologies and competition, organizations need to continuously renew themselves to survive and prosper. Performance measurement system(PMS) should be designed to present managers with information covering different perspectives and to complement management's objectives and strategies. However, the prior studies are claimed that the traditional PMS failed to provide a way of translating strategy into coherent set of performance measures. The purpose of this study is to examine the effects of the relationships between management strategy and use of performance measurement systems on performance. In this study, the two types of strategy(differentiation strategy and cost-leadership strategy) and the four types of use of PMS(monitoring, attention focusing, strategic decision making and legitimizing) are used. Data were collected by a survey questionnaire from 89 organizations. The results of this study suggest that the mediation effects of two PMS variables exist between cost-leadership strategy and performance variables. Also, the mediation effects of all PMS variables exist between differentiation strategy and performance variables. This results are partly support the hypothesis. These results mean that in business environment uncertainty, firms seeking for differentiation strategy need to establish not only interactive control(attention focusing and strategic decision making) but also diagnostic control(monitoring and legitimizing).